Corrective Action Plans

Finding 1230160 (2025-007)

Material Weakness 2025

FL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Controls over Reporting Recommendation: The City should strengthen its internal controls over federal reporting by establishing formal procedures to monitor reporting deadlines, assigning responsibility for report preparation and review, maintaining a reporting calendar, and performing periodic supe...

Controls over Reporting Recommendation: The City should strengthen its internal controls over federal reporting by establishing formal procedures to monitor reporting deadlines, assigning responsibility for report preparation and review, maintaining a reporting calendar, and performing periodic supervisory reviews to ensure all required reports are submitted accurately and timely. Management Response: Management concurs with the recommendation. The Management Analyst will ensure accurate and timely grant reporting. Anticipated Completion Date: September 30, 2026 Responsible Party: GIna Sherman, Management Analyst

View Audit 411372

Finding 1230149 (2025-001)

Material Weakness 2025

Trinity Church, INC

FL

Reporting Internal Control / Segregation of Duties § 200.302 § 200.328

FINDING 2025-001 Reporting – Late Submission of SF-425 Federal Program / ALN: 93.092 / Personal Responsibility Education Innovative Strategies (PREIS) Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Questioned Costs: N/A Repeat Finding: No Corrective Action Pl...

FINDING 2025-001 Reporting – Late Submission of SF-425 Federal Program / ALN: 93.092 / Personal Responsibility Education Innovative Strategies (PREIS) Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Questioned Costs: N/A Repeat Finding: No Corrective Action Planned: Management will implement the following corrective actions: establish and maintain a formal federal grant reporting calendar that identifies all SF-425 due dates for Assistance Listing Number 93.092 and other federal awards; assign primary responsibility for the preparation and submission of SF-425 reports to designated grants personnel, with mandatory review and approval by the Fiscal Manager prior to submission; and incorporate SF-425 reporting deadlines into the monthly grant compliance checklist, with documentation of actual submission dates. Official Responsible for Corrective Action: Latisha Kenon, Fiscal Manager Anticipated Completion Date: The planned completion date is December 31, 2026. Views of Responsible Officials: Management agrees with the finding. The late submissions of the required SF-425 Federal Financial Reports resulted from insufficient awareness of the specific reporting deadlines. Management will implement a formal federal grant reporting calendar and assign monitoring responsibility to designated grants compliance personnel. The corrective actions will be fully implemented by the Organization and will be monitored on an ongoing basis.

View Audit 411358

Finding 1230059 (2025-003)

Material Weakness 2025

Maine Sate Housing Authority

ME

Subrecipient Monitoring Reporting

2025-003: Reporting – Temporary Assistance for Needy Families Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2025 the Program Delivery Report,...

2025-003: Reporting – Temporary Assistance for Needy Families Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2025 the Program Delivery Report, the Program Projections Report, and many of the Monthly Household reports did not have evidence of submission and that the Closeout Report was not filed timely. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process regarding reporting requirements. The State of Maine DHHS verbally informed MaineHousing that all 2025 reporting requirements have been satisfied. EHS is in the process of developing and implementing the use of an up-to-date report tracking spreadsheet for the Department. As part of the training for newly onboarded staff, such as the new department Director, the newly hired Quality Control Specialist, and the newly hired Fiscal Compliance Coordinator, EHS has also identified who is responsible for maintaining the tracking spreadsheet, identified who is responsible for the information contained in specific reports, identified who is responsible for submitting each report, and identified who is responsible for updating the department calendar with reminders for report due dates. This spreadsheet will help ensure that all reports for all programs are submitted accurately and in a timely manner in accordance with state guidelines for report submission. Additionally, EHS walked through the process and what is required with a representative from Maine DHHS. For TANF, this process and tracking has been fully implemented. This program was administered as part of a subrecipient agreement with the Maine Department of Health and Human Services (DHHS). Due to structural and fiscal changes at DHHS, MaineHousing concluded its administration of these TANF funds effective July 1, 2026. Proposed Completion Date: Completed in fall of 2025

View Audit 411338

Finding 1230057 (2025-001)

Material Weakness 2025

Maine Sate Housing Authority

ME

Reporting Subrecipient Monitoring HUD Housing Programs

Finding 2025-001: Reporting – Community Development Block Grant/State’s Program and Non- Entitlement Grants in Hawaii Name of Contact Person: Ashley Carson, Chief Counsel Management’s Views and Corrective Action Plan: The Legal & Compliance Department is responsible for the submission of the Annual ...

Finding 2025-001: Reporting – Community Development Block Grant/State’s Program and Non- Entitlement Grants in Hawaii Name of Contact Person: Ashley Carson, Chief Counsel Management’s Views and Corrective Action Plan: The Legal & Compliance Department is responsible for the submission of the Annual Performance Report for the Recovery Housing Program and agree with the finding. For 2025, MaineHousing was experiencing an error in HUD’s Disaster Recovery Grant Reporting (DRGR) system with submission of the report and reached out to HUD for assistance. HUD was non-responsive to the first two requests for assistance, and a third request was not made until after the report filing deadline. HUD responded to the third request and assisted by providing technical assistance which allowed the report to be submitted. The report was not filed in a timely manner due to the DRGR system errors and the elapsed time between follow-ups with HUD. As system errors for DRGR are a common issue, the following corrective action will ensure that MaineHousing is proactive in the submission of Annual Performance Report for Recovery Housing. The Annual Performance Report for the Recovery Housing Program is due on October 30th. No later than September 15th each year, MaineHousing will attempt to verify any issues with the DRGR system ahead of the reporting deadline and immediately reach out to HUD for technical assistance with any issues found. MaineHousing will gather the information for the Recovery Housing Annual Performance Report at least 45 days ahead of the October 30th deadline (if available) and attempt submission of that report no later than October 5th. If errors occur in DRGR in submitting the report, MaineHousing will immediately contact HUD and continue to follow up weekly until the issue is resolved, attempting other modes of contact if HUD is unresponsive. If the report cannot be submitted in a timely manner, MaineHousing will request that HUD confirm in writing that late submission is acceptable given the circumstances. Proposed Completion Date: Completed

View Audit 411338

Finding 1230052 (2025-002)

Material Weakness 2025

HENRY HEYWOOD MEMORIAL HOSPITAL

MA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Condition Found: The Organization expended federal funds in excess of the applicable Uniform Guidance audit threshold for the fiscal years 2021 through 2024; however, a Uniform Guidance audit was not completed for these years. Individual Responsible for Corrective Action: John Bujak, Chief Financial...

Condition Found: The Organization expended federal funds in excess of the applicable Uniform Guidance audit threshold for the fiscal years 2021 through 2024; however, a Uniform Guidance audit was not completed for these years. Individual Responsible for Corrective Action: John Bujak, Chief Financial Officer Planned Corrective Action: Management acknowledges the finding. Beginning with fiscal year 2026, the Organization will implement procedures to monitor federal expenditures throughout the year and as part of the annual financial reporting process. Responsibility for tracking federal awards and cumulative federal expenditures will be assigned to designated finance personnel, with oversight provided by the Chief Financial Officer. As part of the year end close process, management will perform a formal assessment of total federal expenditures to determine whether the Organization meets the requirements for a Uniform Guidance audit. The results of this assessment will be reviewed and documented annually. In addition, management will communicate with applicable funding agencies and advisors, as necessary, regarding prior-year federal expenditures and any actions that may be appropriate to address historical noncompliance with Uniform Guidance audit requirements. Anticipated Completion Date: September 30, 2026

View Audit 411332

Finding 1230018 (2025-001)

Material Weakness 2025

Trumbull County

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.

View Audit 411256

Finding 1230015 (2025-010)

Material Weakness 2025

St. Mary Parish Water and Sewer Commission No. 4

LA

Reporting § 200.512

The Commission will implement policies and procedures to ensure that the audit is completed and submitted in a timely manner.

View Audit 411244

Finding 1230005 (2025-008)

Material Weakness 2025

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2025-008: Material Weakness in Internal Control Over Compliance – Housing Choice Voucher Program Agreement or Disagreement: The Agency agrees with the finding. Planned Corrective Action: The Agency will develop and implement a comprehensive system of written internal controls and compliance ...

Finding 2025-008: Material Weakness in Internal Control Over Compliance – Housing Choice Voucher Program Agreement or Disagreement: The Agency agrees with the finding. Planned Corrective Action: The Agency will develop and implement a comprehensive system of written internal controls and compliance procedures for the Housing Choice Voucher Program. The Agency will also: • Develop standardized tenant-file checklists covering eligibility, income, assets, deductions, citizenship or eligible immigration status, Social Security numbers, EIV documentation, rent reasonableness, inspections, leases, HAP contracts, annual and interim reexaminations, portability, and other applicable requirements. • Require the checklist to be completed and maintained in each participant file. • Establish and document supervisory or quality-control reviews of an appropriate sample of applicant and participant files. • Correct deficiencies identified during supervisory reviews and document the corrective action taken. • Update the Administrative Plan to incorporate applicable HOTMA provisions and current HUD guidance. • Establish procedures for reviewing HUD notices, regulations, handbooks, and other program guidance. • Provide regular training to employees responsible for administering the Voucher program. • Clearly assign program responsibilities and develop written procedures to reduce dependence on the knowledge of individual employees. • Maintain a compliance calendar for recurring program responsibilities and reporting deadlines. • Provide the Board with periodic reports regarding compliance reviews, deficiencies identified, and corrective actions completed. Estimated Completion Date: Checklists and supervisory-review procedures will be implemented by October 31, 2026. Written procedures, policy updates, and initial staff training will be completed by December 31, 2026, with ongoing monitoring thereafter. Responsible Parties: Executive Director, Housing Choice Voucher program staff, designated supervisory staff, and Board of Commissioners.

View Audit 411231

Finding 1230002 (2025-004)

Material Weakness 2025

Papa Ola Lokahi

HI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512 § 200.514

Significant Deficiency Finding No. 2025-004: Reporting Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2024-004) and current year renumbered recommendation (2025-004), acknowledging that the unexpected resignation of the former independent...

Significant Deficiency Finding No. 2025-004: Reporting Views of Responsible Officials and Planned Corrective Action The Organization concurred with the prior year (2024-004) and current year renumbered recommendation (2025-004), acknowledging that the unexpected resignation of the former independent auditor (January 2023), and the domino effect of a delay in securing a new independent auditor (April 2023) and completion of single audits continued to challenge the Organization through the fiscal year ended June 30, 2025. The Organization notes the following: A. Status and Progress of Single Audits 1. Single Audit as of fiscal year ended (FYE) June 30, 2022, filed in the Federal Audit Clearinghouse (FAC) on February 20, 2025. 2. Single Audit as of FYE June 30, 2023, filed in the FAC on March 9, 2026. 3. Single Audit as of FYE June 30, 2024, filed in the FAC on June 20, 2026. 4. Single Audit as of FYE June 30, 2025, projected for filing in the FAC no later than September 30, 2026. Note: Once the FYE June 30, 2025, single audit is filed, the Organization will no longer be delinquent in filing its single audit in the FAC. 5. Single Audit as of FYE June 30, 2026, engagement letter signed with scheduled field work to commence after the June 30, 2025, FAC filing (e.g., November 2026); with a projected on-time FAC filing no later than March 31, 2027, in compliance with 2 CFR §200.514 – Standards and scope of audit; and 2 CFR §200.512 – Report submission via Form SF-SAC: Data Collection Form, nine months after year end of the audit period. B. Policy, Process and Communications re: Single Audits, the Organization implemented the following policy, process and communications practices: 1. Financial Policies: Internal Control Environment Policy, Implementation of Significant Accounting Policies. 2. Process: Review and Approve Audit Report, including Financial Statements. 3. Communication of the status of the single audit(s) via Memo to the Board occurred in February, March, May, June and August 2026; and as a continuing practice will be completed for each Board meeting.Finding No. 2025-004: Reporting Contact Person(s) Responsible for Corrective Action: Sheri Daniels, Ed.D., Chief Executive Officer, Marisa Wilson, Director of Administrative Operations and Sylvia Hussey, Ed.D., Chief of Staff.

View Audit 411216

Finding 1229923 (2025-004)

Material Weakness 2025

Monadnock Family Services

NH

Reporting Significant Deficiency

Corrective Action Plan: Finding 2025 – 004 corrective action is addressed in the corrective action plan for Finding 2025 – 003 as the questioned costs in 2025 – 004 relate to that finding. Management has transitioned reporting and compliance responsibilities to the Grant Manager and implemented over...

Corrective Action Plan: Finding 2025 – 004 corrective action is addressed in the corrective action plan for Finding 2025 – 003 as the questioned costs in 2025 – 004 relate to that finding. Management has transitioned reporting and compliance responsibilities to the Grant Manager and implemented oversight procedures performed by the Chief Operating Officer to ensure required reporting is completed accurately and submitted timely. Responsible Party: Michael Galea, Grant Manager Karen Johnson, Chief Operating Officer Melinda Asbury, Chief Executive Officer

View Audit 411166

Finding 1229921 (2025-002)

Material Weakness 2025

Pickaway County

OH

Subrecipient Monitoring Reporting

We will correct our reporting issues with the next required report.

View Audit 411161

Finding 1229918 (2025-002)

Material Weakness 2025

TOWN OF SAINT MATTHEWS

SC

Subrecipient Monitoring Reporting

Finding 2025-002 Federal Audit Clearinghouse Reporting Finding: The single audit reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within the required timeframe established by the Uniform Guidance. Corrective Action The Town will implement procedures to...

Finding 2025-002 Federal Audit Clearinghouse Reporting Finding: The single audit reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within the required timeframe established by the Uniform Guidance. Corrective Action The Town will implement procedures to ensure timely completion of audits, and submission of future Single Audit reporting requirements by: 1. Assigning responsibility for monitoring federal reporting deadlines to the Town Administrator. 2. Utilizing the services of the Town's contracted CPA to assist management in monitoring audit progress and ensuring all required reports are submitted within the timeframe required by 2 CFR §200.512. 3. Providing periodic updates to Town Council regarding the status of federal compliance requirements and reporting deadlines. Responsible Official Town Administrator Anticipated Completion Date Immediately implemented and fully operational by December 31, 2026. Current Status The Town has retained a third-party Certified Public Accountant to assist with bookkeeping, compliance monitoring, and timely submission of required reports to the Federal Audit Clearinghouse.

View Audit 411157

Finding 1229917 (2025-001)

Material Weakness 2025

TOWN OF SAINT MATTHEWS

SC

Reporting

Finding 2025-001 Preparation of Schedule of Expenditures of Federal Awards (SEFA) Finding: Management does not internally prepare a complete SEFA and currently relies on significant assistance from the external auditor. Corrective Action We relied on our auditor to produce the SEFA. Our accounting d...

Finding 2025-001 Preparation of Schedule of Expenditures of Federal Awards (SEFA) Finding: Management does not internally prepare a complete SEFA and currently relies on significant assistance from the external auditor. Corrective Action We relied on our auditor to produce the SEFA. Our accounting department is small, and consists of one contracted individual, which makes it difficult. We will continue to evaluate our ability to produce our SEFA, with related footnotes when audits are required. Responsible Official Town Administrator Anticipated Completion Date December 31, 2026, and ongoing for all future audits. Current Status The Town does not currently have personnel with the ability to prepare the SEFA.

View Audit 411157

Finding 1229904 (2025-003)

Material Weakness 2025

Special Olympics Michigan, Inc.

MI

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

Finding: In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine...

Finding: In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Recommendation: The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Action to be taken: management review procedures will be implemented to ensure all future submissions are completed within the deadlines required by Uniform Guidance. Responsible person - Tony Postma, Interim Chief Financial Officer.

View Audit 411115

Finding 1229901 (2025-001)

Material Weakness 2025

Journalism Development Network, Inc.

DC

Subrecipient Monitoring Reporting

Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Complet...

Views of Responsible Officials: We acknowledge this lapse. We have already updated procedures to ensure that we are registering subgrants correctly. Name and Title of Responsible Officials: Oliver Rivers, Chief Operating Officer and Deniz Sarkinovic, Senior Director of Compliance Anticipated Completion Date: September 30, 2026

View Audit 411113

Finding 1229882 (2025-001)

Material Weakness 2025

Olive View-Ucla Education & Research Institute

CA

Reporting Special Tests & Provisions

Condition In accordance with provisions of 2 CFR Part 200 Subpart F, the filing of the data collection form and submission of audited financial statement to the Federal Audit Clearinghouse is to be completed within 9 months of the fiscal year end. The Institute did not complete the filing within 9 m...

Condition In accordance with provisions of 2 CFR Part 200 Subpart F, the filing of the data collection form and submission of audited financial statement to the Federal Audit Clearinghouse is to be completed within 9 months of the fiscal year end. The Institute did not complete the filing within 9 months of the fiscal year ended June 30, 2025. Criteria The filing of the data collection form and audited financial statement are due to the Federal Audit Clearinghouse within 9 months after the end of the audit period. Cause Due to change to new audit firm, locating supporting documents for items selected for testing and errors in the general ledger reconciliations, the audited financial statements were not completed timely. Effect The required reporting was not completed until August 2026. Recommendation The Institute should put procedures in place to ensure accurate reporting of general ledger accounts and locating supporting documents so reporting to the Federal Audit Clearinghouse can be completed within 9 months of the fiscal year end. Management’s Response Management agrees with the finding and recommendation. There has been a change in leadership at the Institute. The Institute recognizes the importance of completing the annual audit and submitting the data collection form and audited financial statements to the Federal Audit Clearinghouse within the required nine-month period. Management will move from paper-based to an electronic system in order to facilitate future audits or document requests. We will strengthen year-end close and audit preparation procedures, including monthly reconciliation of general ledger accounts, organization of supporting documentation, and coordination with the independent auditors to support timely completion of future audits. Action Taken The Institute has established an audit preparation and close schedule with assigned responsibilities and target completion dates. General ledger accounts will be reviewed and reconciled monthly and as part of the year-end close, and audit supporting documentation will be organized and maintained in a centralized location to facilitate timely retrieval. Management will monitor the audit timeline and outstanding requests to support submission to the Federal Audit Clearinghouse within the required deadline.

View Audit 411105

Finding 1229791 (2025-001)

Material Weakness 2025

Liberty Resources, Inc.

PA

Reporting

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of...

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2024 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.

View Audit 411093

Finding 1229778 (2025-001)

Material Weakness 2025

Center for Applied Research Solutions, Inc.

CA

Reporting Subrecipient Monitoring § 200.331 § 200.510

Management Response Management concurs with this finding, in part. CARS acknowledges that its SEFA preparation process did not include a formally documented procedure for evaluating and documenting subrecipient-versus-contractor determinations or a documented supervisory review control over the prep...

Management Response Management concurs with this finding, in part. CARS acknowledges that its SEFA preparation process did not include a formally documented procedure for evaluating and documenting subrecipient-versus-contractor determinations or a documented supervisory review control over the preparation of the SEFA. However, during the period under audit, management did review agreements at the time of award and considered the nature of each relationship in determining the appropriate classification based on its understanding of the subrecipient criteria established under Uniform Guidance, 2 CFR § 200.331. Accordingly, while CARS acknowledges that its evaluation and review processes were not formally documented, management believes it is important to distinguish the absence of formal documentation and controls from an absence of management review or consideration of the appropriate classification. CARS’ classification approach had also been discussed with the auditors during the annual Single Audits conducted for Years 1 through 4 of the current federal award. No exceptions related to the classification of these entities were identified during those prior audits. CARS recognizes, however, that responsibility for determining the appropriate classification of subrecipients and contractors and for ensuring accurate SEFA reporting rests with management. Based on additional training regarding subaward management under 2 CFR Part 200, together with the matters identified and discussed during the current audit, CARS agrees that establishing a formal written policy and documented review process will strengthen its internal controls and help ensure consistent application of the Uniform Guidance requirements. Upon identification of the classification issue during the current audit, CARS evaluated the affected entities and revised the SEFA prior to issuance of the audit report to properly reflect amounts provided to subrecipients. The revision did not change total federal expenditures reported on the SEFA. Corrective Action CARS will develop and implement written procedures for subrecipient-versus-contractor determinations and will establish formal SEFA preparation and review procedures, including documented supervisory review prior to issuance. Responsible Party: Ranelle Bensch, Director of Finance & Compliance Target Implementation Date: January 2027

View Audit 411080

Finding 1229777 (2025-004)

Material Weakness 2025

Neuse River Council of Governments D/b/a Eastern Carolina Council

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2025 – 004 Internal Controls over Financial Reporting Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 2, 2025, with the appropriate skills, knowledge, and experien...

Finding 2025 – 004 Internal Controls over Financial Reporting Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 2, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. All coding and processing of Aging Expenditures has been updated, and documents complied with State and Federal policies are in place. Completion Date: December 8, 2025

View Audit 411078

Finding 1229771 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Washington

FL

Allowable Costs / Cost Principles HUD Housing Programs Reporting

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should take corrective measures to prevent further escrow disbursements for exempt taxes and should obtain timely refunds for amounts that w...

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should take corrective measures to prevent further escrow disbursements for exempt taxes and should obtain timely refunds for amounts that were incorrectly disbursed. Action Taken: Management has properly filed the real estate exemption forms with the District of Columbia in prior years. When real estate funds were improperly withdrawn by the mortgage company and/or its tax vendor, management promptly identified the issue and recorded a journal entry (debit accounts receivable, credit escrow deposit) to recognize the receivable. Beginning in 2024 and continuing through 2025, management made multiple attempts to follow up with the mortgage company representatives to request the refund. Management has taken proactive and persistent steps to pursue resolution. As of early 2026, the refund has been successfully received. Management also expects that the mortgage company will no longer withdraw real estate tax payments for the property going forward. Based on the above, management believes appropriate controls were in place and effectively operated, as evidenced by the timely identification of the issue and the actions taken to remediate it. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 411038

Finding 1229770 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Washington

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should submit a form HUD-9250 to withdraw the excess deposits and implement procedures to ensure the correct amounts are deposited into the replacement reserve account each month. Action Taken: The Project will submit a form HUD-9250 to withdraw the excess replacement reserve deposits as recommended. In addition, management will strengthen its review procedures to ensure that replacement reserve deposits are made in the correct HUD-approved amounts and that all reserve account adjustments are addressed on a timely basis.

View Audit 411038

Finding 1229748 (2025-001)

Material Weakness 2025

VILLAGE COOPERATIVE OF BROOMFIELD

MN

Internal Control / Segregation of Duties Material Weakness Reporting

In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the asse...

In September 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of the Cooperative.

View Audit 410977

Finding 1229741 (2025-001)

Material Weakness 2025

Barry County, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The federal reporting system still poses problems getting information uploaded. The County will continue to seek training videos and emailed information to better understand the reporting system. For the last reporting cycle we had to reach out with emails and phone calls because the system wouldn’t...

The federal reporting system still poses problems getting information uploaded. The County will continue to seek training videos and emailed information to better understand the reporting system. For the last reporting cycle we had to reach out with emails and phone calls because the system wouldn’t allow reporting which had to be fixed on the federal reporting side before we could complete our reporting.

View Audit 410959

Finding 1229739 (2025-001)

Material Weakness 2025

Scottdale Early Learning, Inc.

GA

Reporting

Corrective Action: Management will implement the following: • A federal award register will be maintained and updated upon receipt of each award, recording the funding agency, pass-through entity and identifying numbers, Assistance Listing Number, award period, and award amount. • The chart of accou...

Corrective Action: Management will implement the following: • A federal award register will be maintained and updated upon receipt of each award, recording the funding agency, pass-through entity and identifying numbers, Assistance Listing Number, award period, and award amount. • The chart of accounts will be restructured so that federal award revenue is recorded in dedicated accounts, one per Assistance Listing Number, with class tracking by award. This allows total federal expenditures and the SEFA to be produced directly from the general ledger. • Federal expenditures will be reviewed against the Single Audit threshold quarterly; the review will be documented and signed by the Executive Director. • The SEFA will be prepared quarterly, reviewed by management, and completed for the fiscal year in advance of audit fieldwork. • Personnel responsible for federal grant accounting, together with the Organization's outside accountants, will complete training on Uniform Guidance administrative requirements, cost principles, and audit requirements. Responsible Officials: Dr. Leah Skinner, Executive Director, with day-to-day administration by the Finance Manager and the Organization's outside accountants. Anticipated Completion Date: The restructured chart of accounts and award register are scheduled for implementation with the October 2026 accounting close; the first documented quarterly threshold review and SEFA will be prepared for the quarter ending December 31, 2026; training will be completed by December 31, 2026.

View Audit 410951

Finding 1229733 (2025-001)

Material Weakness 2025

Municipal Employees Credit Union of Baltimore, Inc.

MD

Reporting

Corrective Action Plan September 3, 2026 Department of the Treasury – 21.033 CDFI COVID-19 Equitable Recovery Program Municipal Employees Credit Union of Baltimore, Inc. (MECU) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name of auditee: MECU Name ...

Corrective Action Plan September 3, 2026 Department of the Treasury – 21.033 CDFI COVID-19 Equitable Recovery Program Municipal Employees Credit Union of Baltimore, Inc. (MECU) respectfully submits the following corrective action plan for the year ended December 31, 2025. Name of auditee: MECU Name of audit firm: Doeren Mayhew Assurance Period covered by the audit: January 01, 2025 through December 31, 2025 The finding from the December 31, 2025, Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the Schedule of Findings and Questioned Costs. A. Current Finding on the Schedule of Findings and Questioned Costs 1. Finding 2025-001 ERP funds used totaling $400,000 to fund the allowance for credit losses was not included in the Credit Union’s Performance Progress and Use of Award Reports submitted to the CDFI Fund. The underlying use of the funds was in compliance with the ERP grant; however, the related activity was omitted from the required reporting. 2. Action(s) Taken or Planned on the Finding The Credit Union agrees with the finding. Management will strengthen its procedures over federal grant reporting to ensure that all reportable uses of CDFI Equitable Recovery Program funds are completely and accurately included in required reports submitted to the CDFI Fund. 3. Implementation Date Estimated completion date is September 30, 2026. Corrective Action Plan prepared by: Name: Michael Solomon Position: Vice President of Finance Telephone number: (410) 223-4045

View Audit 410939

Corrective Action Plans

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