Corrective Action Plans

Finding 1218213 (2025-002)

Material Weakness 2025

CA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent y...

Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent year, and effective dates were backdated to reflect the current year. Management agrees with the finding and acknowledges the need to strengthen internal controls over tenant file compliance. To address this issue, management will implement a formalized tracking system for annual recertifications to ensure they are completed timely with accurate effective dates. Additionally, supervisory review and approval procedures will be enhanced prior to finalizing tenant rent changes. A. The Compliance Manager will oversee the compliance department and ensure staff complete recertifications prior to required effective dates. B. The Property Manager will conduct weekly meetings with staff to review upcoming recertifications and monitor progress to ensure timeliness. C. Management is in the process of hiring additional staff dedicated to processing recertifications to improve timeliness and compliance. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26

View Audit 404487

Finding 1218205 (2025-001)

Material Weakness 2025

Grameen Foundation

DC

Reporting Significant Deficiency § 200.512

View of Responsible Officials: Management carried out an after-action review to identify root cause of delays in completing the 2024 audit and timely filing of the single audit report packet. We implemented strict timeline in completing the 2024 year-end financial closing process and accounts reconc...

View of Responsible Officials: Management carried out an after-action review to identify root cause of delays in completing the 2024 audit and timely filing of the single audit report packet. We implemented strict timeline in completing the 2024 year-end financial closing process and accounts reconciliation. An overall Audit Coordinator was appointed and worked closely with the business process leads while Regional and Country Managers helped ensure completion of the 2024 field offices and affiliates audit reports prior to start of the global audit fieldwork. While timely submission of the 2024 Single Audit package remained a high priority, staff bandwidth constraints required additional time to ensure all audit requests were thoroughly supported and addressed. Management is continuing to strengthen processes and coordination mechanisms to improve timeliness going forward, including better workload planning, earlier engagement with key stakeholders, and ongoing monitoring of audit readiness milestones.

View Audit 404458

Finding 1218168 (2025-001)

Material Weakness 2025

Core, Inc.

DC

Reporting

1. Management has implemented a more robust month-end close process, that has resulted in a more timely report submission. 2. Management has reviewed the donor reporting requirements and has discussed them with the donor, leading to a change in frequency and timing of the reporting requirements. 3. ...

1. Management has implemented a more robust month-end close process, that has resulted in a more timely report submission. 2. Management has reviewed the donor reporting requirements and has discussed them with the donor, leading to a change in frequency and timing of the reporting requirements. 3. Management will monitor adherence to reporting deadlines on an ongoing basis.

View Audit 404364

Finding 1218159 (2025-006)

Material Weakness 2025

Methodist Manor Retirement Community

IA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2026, 6/30/2 025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & ...

Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2026, 6/30/2 025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.

View Audit 404349

Finding 1218157 (2025-004)

Material Weakness 2025

Methodist Manor Retirement Community

IA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & G...

Criteria: The Organization is responsible for sending the following reports to the USDA: FYE 12-31-2024 Audit, FY 2026 Budget, Quarterly reports for 3/30/2025, 6/30/2025, and 9/30/2025, and Certification of Insurance. Condition: During our review of compliance with the Community Facilities Loans & Grants, we identified that the required reports were not sent to the USDA. Cause: The requirement was not met due to an oversight by management. Effect: As a result the agency reserves the right to withdraw Agency funding. Recommendation: The Organization should create a checklist to track/remind management to send the required reports to the USDA as well create a monthly electronic calendar reminder Client Response: The facility has submitted the required reports and added items to their monthly checklist and calendar for future reporting periods. Conclusion: Response accepted.

View Audit 404349

Finding 1218143 (2025-001)

Material Weakness 2025

Columbia Gorge Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the aud...

Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the past year, the College (CGCC) has worked vigorously to bring NSLDS enrollment reporting up-to-date. The College currently reports enrollment data to NSLDS through the National Student Clearinghouse. The Registrar annually establishes the Clearinghouse reporting schedule based on CGCC’s quarter system, including term start, midterm, and end dates. The schedule is posted in the Clearinghouse system, and Clearinghouse sends email reminders before scheduled reporting dates. The Registrar completes the scheduled reporting process, reviews posting results and error reports when received, and resolves any identified errors promptly to allow the enrollment file to be processed and reported. Going forward, the internal control will be to add secondary review by providing the retained report to the Vice President of Student Services. The report will include the date reviewed/submitted and the Registrar’s initials, and the Vice President will also initial the report as evidence of review. This provides documentation of completion and accountability to help ensure enrollment reporting is completed in a timely fashion. Name(s) of the contact person(s) responsible for corrective action: Catherine Graham. Planned completion date for corrective action plan: June 30, 2027.

View Audit 404328

Finding 1218109 (2025-002)

Material Weakness 2025

Chestnut Hill College

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate ...

Finding 2025-002: National Student Loan Database System (NSLDS) Reporting Significant Deficiency in Internal Control over Compliance / Other Matters Views of Responsible Officials and Planned Corrective Actions: Management concurs with the audit findings and acknowledges that controls over accurate and timely reporting of student enrollment information to the NSLDS were not operating effectively, including procedures related to oversight of reporting performed by a third-party servicer. To address this finding, management is implementing the following corrective actions:  Management is evaluating and formalizing its oversight procedures related to NSLDS submissions performed by the third-party servicer, including defined responsibilities, review procedures, and escalation protocols.  Periodic internal reviews of NSLDS submissions are being implemented to verify the accuracy and timeliness of campus-level and program-level enrollment reporting.  Management is updating policies and procedures to ensure that all enrollment status changes and effective dates are captured and reported in accordance with U.S. Department of Education regulations. Management expects these corrective actions to be substantially implemented and will continue to monitor compliance to prevent recurrence.

View Audit 404302

Finding 1218098 (2025-002)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Material Weakness Reporting

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Al...

Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218097 (2025-001)

Material Weakness 2025

City of Wentzville, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period en...

Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.

View Audit 404277

Finding 1218096 (2025-004)

Material Weakness 2025

Union-North United School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting...

The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year.

View Audit 404274

Finding 1218090 (2025-002)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 404271

Finding 1218089 (2025-001)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 404271

Finding 1218068 (2025-001)

Material Weakness 2025

Town of Bedford, Massachusetts

MA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.430

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...

2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 404236

Finding 1218065 (2025-001)

Material Weakness 2025

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 404227

Finding 1218052 (2025-002)

Material Weakness 2025

Boone County Fire Protection District

MO

Reporting

Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.

View Audit 404216

Finding 1218047 (2025-002)

Material Weakness 2025

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 404211

Finding 1217971 (2025-002)

Material Weakness 2025

Youth Shelters and Family Services, Inc.

NM

Questioned Costs Reporting § 200.512

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and unde...

Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and understands that delays could impact funding, including grant compliance expectations, as well as impact overall good statnding. The organization has taken steps to improve coordination between internal leadership, external accounting partners, and auditors to ensure all future submissions are completed within required federal timelines. Corrective Action Plan: To address this finding and prevent future delays, YSFS will implement the following corrective actions: 1. Establish Audit and Reporting Timelines • TydeCo will develop a formal audit preparation and reporting calendar that includes key deadlines for reconciliations, audit fieldwork, financial statement review, and Federal Audit Clearinghouse submission requirements. This will be presented to YSFS Executive Director and YSFS Board of Directors. 2. Strengthen Coordination with External Accounting Firm • YSFS and contracted accounting firm TydeCo will conduct regular and frequent status meetings during audit preparation periods to monitor progress on reconciliations, supporting schedules, and audit deliverables. • Responsibilities related to audit preparation and submission requirements will be clearly assigned and documented. 3. Increase Oversight and Monitoring • Executive Director Heather Hoffman and the YSFS Finance Committee will receive periodic updates regarding audit progress and submission timelines to ensure accountability and timely completion. • TydeCo management will maintain documentation confirming submission of the Data Collection Form and related audit package. 4. Transition Stabilization and Process Improvement • As part of the organization’s transition to outsourced accounting services and implementation of Sage Intacct, YSFS will continue refining financial close and reconciliation procedures to support more timely year-end reporting. Finding resolved timeline: These corrective actions are already in progress and will be fully implemented prior to the next federal audit submission deadline. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Executive Director, in coordination with Tonja Medbery, external accountant at TydeCo, and the YSFS Finance Committee, will oversee implementation and ongoing compliance with federal reporting requirements.

View Audit 404149

Finding 1217970 (2025-001)

Material Weakness 2025

THE RESOURCE ENVIRONMENT FOR UNDERPRIVILEGED GROUPS ENTERPRISE, INC.

CA

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial clo...

Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial close, hence earlier audits and anticipated that the fiscal June 30, 2026, will be uploaded to the Federal Clearinghouse by the due date. Yvonne Watson, Director of Finance, will be responsible for the implementation of this CAP. We expect the upload and certification to be complete by close of business on June 19, 2026

View Audit 404147

Finding 1217966 (2025-002)

Material Weakness 2025

Wahupa Educational Services INC

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.512

We will ensure that the financial records are maintained on a current basis, reconciled timel and audited going forward.

View Audit 404137

Finding 1217954 (2025-001)

Material Weakness 2025

Latin American Community Center, Inc.

DE

Reporting HUD Housing Programs

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. ...

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.

View Audit 404122

Finding 1217953 (2025-007)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Internal Control / Segregation of Duties § 200.302 § 200.510

Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, ...

Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, accurate, and readily identifiable by program. Corrective Action Plan 1. Assign grant codes and Assistance Listing Number identifiers within the accounting system to track federal expenditures by award, funding source, and program. 2. Prepare quarterly SEFA reconciliations to the general ledger, grant records, reimbursement requests, and supporting documentation. 3. Incorporate a SEFA preparation checklist into year-end closing procedures and submit the draft SEFA to the Audit Committee before audit fieldwork. Management will monitor corrective action progress and provide periodic updates to executive leadership, the Finance Committee, Audit Committee, and Board of Directors until all findings are remediated. Management believes these actions will strengthen internal controls, improve audit readiness, and reduce the risk of future findings.

View Audit 404115

Finding 1217948 (2025-006)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.303

Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognit...

Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognition, accounts receivable valuation, write-off governance, and billing system reconciliations. Corrective Action Plan 1. Transition from a flat encounter-based revenue estimate to a net realizable value methodology that incorporates contractual allowances, sliding fee discounts, implicit price concessions, and allowance for doubtful accounts. 2. Perform monthly documented reconciliations between EPIC, eClinicalWorks, Sage MIP, patient receivables, gross charges, adjustments, collections, write-offs, and general ledger balances. 3. Require documented management review and approval of accounts receivable aging, collectability analyses, write-offs impacting the general ledger, and revenue cycle dashboard reporting.

View Audit 404115

Finding 1217943 (2025-003)

Material Weakness 2025

Opportunities Industrialization Center, INC

NC

Reporting Material Weakness Significant Deficiency § 200.302 § 200.303

Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges dur...

Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges during the auditor transition; management will strengthen close, documentation, and audit readiness controls. Corrective Action Plan 1. Implement a documented monthly and year-end close process with defined deadlines, assigned responsibilities, balance sheet reconciliations, and documented supervisory review. 2. Maintain audit-ready support for material balances, including fixed assets, leases, beginning balances, federal awards, and other significant accounts in a centralized electronic repository. 3. Develop personnel and auditor transition procedures, including desk procedures, PBC checklists, training, and quarterly status reporting to the Finance Committee and Audit Committee.

View Audit 404115

Finding 1217940 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., 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, Suit...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., 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 number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 404114

Finding 1217937 (2025-002)

Material Weakness 2025

Bossier Office of Community Services, Inc.

LA

Reporting

The Sr. Bookkeeper has been trained in the preparation and process of submitting the financial reports (prepare, submit, certify, and receive approval). The Finance Director works closely with the Sr. Bookkeeper to ensure the timely submission of an accurate Federal Financial Report.

View Audit 404102

Corrective Action Plans

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