Corrective Action Plans

Finding 1169872 (2025-001)

Material Weakness 2025

NJ

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-...

Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001 Comments on the Finding and Each Recommendation: On June 30, 2024, the Corporation's HUDapproved management agent certification (form HUD 9839-B Owner's/Management Agent Certification) expired. As of June 30, 2025, HUD approval of the management agent certification is pending. Management should monitor the expiration dates of Form HUD 9839-B in the future and management fees should not be paid until the certification is approved. Action(s) taken or planned on the finding: Management concurs with the recommendation and has submitted HUD form 9839-B and is awaiting HUD approval.

View Audit 383012

Finding 1169839 (2025-003)

Material Weakness 2025

Village of Coal City

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. C...

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Corrective Action Plan: The FY25 Coal City Data Collection Form shall be submitted in a timely fashion due to the annual audit having been completed within a time period allowing the filing to occur prior to January 31, 2026 deadline. Responsible Person for Corrective Action Plan: The Finance Manager shall ensure filling of the correct documentation is made and submitted to the Federal Audit Clearinghouse regarding the FY25 Audit. Implementation Date of the Corrective Action Plan: December 31, 2025

View Audit 383001

Finding 1169824 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Los Angeles

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2024 through June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly report procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 382986

Finding 1169814 (2025-002)

Material Weakness 2025

Central Oregon Regional Housing Authority

OR

Reporting Matching / Level of Effort / Earmarking

Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10...

Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10 outside of the proscribed timeframe. Corrective Action: The Housing Authority will strengthen oversight of the third-party property management company by implementing a formal monitoring process that includes a standardized compliance checklist. This checklist will require the property management company to submit annual financial reports, all of which will be reviewed by the Housing Authority to ensure timeliness, accuracy, completeness, and compliance with applicable regulations and policies. The Housing Authority will document its reviews and follow up on any deficiencies identified to ensure timely corrective action and ongoing financial accountability. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 382965

Finding 1169763 (2025-001)

Material Weakness 2025

Hagerstown Community College

MD

Student Financial Aid Reporting Significant Deficiency § 200.303

U.S. Department of Education 2025-001: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During our testing of enrollment status reporting, we noted the change in enrollment status was not reported within 60 day...

U.S. Department of Education 2025-001: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During our testing of enrollment status reporting, we noted the change in enrollment status was not reported within 60 days. Recommendation: We recommend Hagerstown Community College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid has contacted the National Student Clearinghouse (NSC) to assess whether any errors occurred during the file transmission process. As of the date of this submission, HCC has not received a response from NSC. Upon receipt of NSC’s findings, HCC will work collaboratively with NSC to identify the root cause of the error and implement corrective actions to prevent recurrence. HCC will continue to perform periodic spot checks of student records transmitted to NSC and subsequently reported to the National Student Loan Data System (NSLDS). Any discrepancies identified through these reviews will be addressed through coordinated corrective action by the Financial Aid, Registrar, and Institutional Effectiveness offices to ensure data accuracy and regulatory compliance. Name(s) of the contact person(s) responsible for corrective action: Dr. Charles M. Scheetz, Director of Financial Aid and W. Christopher Baer, Registrar Planned completion date for corrective action plan: June 30, 2026

View Audit 382851

Finding 1169716 (2025-001)

Material Weakness 2025

Ogden City Corporation

UT

Reporting Subrecipient Monitoring § 200.328

Management of the City concurs with the audit finding. The City program staff responsible for preparing the report was not aware of the requirement to submit the federal financial report. The City program staff has been informed of the reporting requirements, and management will perform a quality co...

Management of the City concurs with the audit finding. The City program staff responsible for preparing the report was not aware of the requirement to submit the federal financial report. The City program staff has been informed of the reporting requirements, and management will perform a quality control review over future submissions to ensure compliance with grant requirements.

View Audit 382740

Finding 1169713 (2025-002)

Material Weakness 2025

Esperanza Health Centers

IL

Reporting Internal Control / Segregation of Duties § 200.303

Health Center Program – Assistance Listing No. 93.224 & 93.527 Recommendation: CLA recommends that the Organization review its FFR to ensure that the grant drawdowns reconcile to the amount reported as federal share of expenditures and any carryover requests are done promptly. Explanation of disagre...

Health Center Program – Assistance Listing No. 93.224 & 93.527 Recommendation: CLA recommends that the Organization review its FFR to ensure that the grant drawdowns reconcile to the amount reported as federal share of expenditures and any carryover requests are done promptly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moving forward, we will require one person to prepare the FFR and another person to review prior to submission.. Name(s) of the contact person(s) responsible for corrective action: Ryan Gadia, CFO, and Juan Cardenas, Controller Planned completion date for corrective action plan: June 30, 2025

View Audit 382735

Finding 1169712 (2025-002)

Material Weakness 2025

Oklahoma Water Resources Board

OK

Student Financial Aid Reporting

2025-002 Federal Program - Student Financial Assistance Cluster -Assistance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024-2025 - Enrollment Reporting Finding Summary: The University is required to report enrollm...

2025-002 Federal Program - Student Financial Assistance Cluster -Assistance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024-2025 - Enrollment Reporting Finding Summary: The University is required to report enrollment information to the National Student Loan Data System (NSLDS) when changes occur related to enrollment statuses, program information, and effective dates within a specified time. Recommendation: The University should establish controls designed to facilitate accurate reporting of students' enrollment information to NSLDS within the required time frame. Additionally, the University should enhance controls addressing circumstances in which students unofficially withdraw. Action taken in response to finding: The Office of Registrar implemented a revised end-of-term procedure. Effective immediately, all students who are unofficially withdrawn for the semester- defined as students who have failed all courses or have a combination of official withdrawcJls and fa ilures for all enrolled courses- will have their enrollment status manually updated to withdrawn in the National Student Clearinghouse (NCS) reporting process, which from there is reported to NSLDS. In addition, the Office of Registrar will provide to the Office of Financial Aid a list of these students at the end of each term. This will allow Financial Aid to verify that NSC updates NSLDS accurately and within the required reporting timeframe . To prevent the issue of timely reporting, the Registrar's Office has implemented a reconciliation check to ensure that graduate counts are consistent across both NSC reports and align with internally generated graduate lists prior to submission. Name(s) of the contact person(s) responsible for corrective action: Alaina Abolail Planned completion date for corrective action plan: January 1, 2026

View Audit 382734

Finding 1169662 (2025-001)

Material Weakness 2025

Laramie County Community College

WY

Student Financial Aid Reporting Significant Deficiency § 200.208 § 200.339

2025-001 Student Financial Aid Cluster- Reporting Anticipated completion date: Done Contact person: Nola Rocha Corrective actions: The incorrect inclusion of non-credit course data for new programs in the annual FISAP report resulted from a misinterpretation of reporting criteria. This isolated erro...

2025-001 Student Financial Aid Cluster- Reporting Anticipated completion date: Done Contact person: Nola Rocha Corrective actions: The incorrect inclusion of non-credit course data for new programs in the annual FISAP report resulted from a misinterpretation of reporting criteria. This isolated error affected one reporting element within an otherwise accurate submission. The issue was promptly addressed through clarification of FISAP guidance, staff retraining, and updates to procedural documentation and review checklists to ensure non-credit course activity is properly excluded in future reports. While the dollar amount could be viewed as measurable the financial reporting would not result in any financial impact, as the Department of Education allocates Campus-Based Program funds based on institutional requests and does not provide allocations in excess of those requests.

View Audit 382696

Finding 1169641 (2025-002)

Material Weakness 2025

City of Great Falls, Montana

MT

Reporting Internal Control / Segregation of Duties HUD Housing Programs

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Finding Summary: One of three quarterly PR29 Cash on Hand reports submitted to HUD contained an inaccurate figure for revolving ...

Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Finding Summary: One of three quarterly PR29 Cash on Hand reports submitted to HUD contained an inaccurate figure for revolving funds received on Line 13, due to insufficient internal review and reconciliation. Additionally, the amount on Line 5 on the PR26 Financial Summary Report was unable to be supported. Corrective Action Plan: The City will strengthen internal controls over CDBG reporting by: • Implementing a documented secondary review process for all PR29 and PR26 reports. • Requiring reconciliation of source data to report figures prior to submission. Responsible Individual(s): Melissa Kinzler, Finance Director Tom Hazen, Grant Administrator Anticipated Completion Date: January 2026

View Audit 382641

Finding 1169639 (2025-003)

Material Weakness 2025

Wake County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

County staff will receive annual daysheet training. The County will conduct training on the time sheet process. The County will continue random monthly reviews of Daysheets and timesheets initiated for May 2025. For those staff identified by the random monthly review with discrepancies, supervisors ...

County staff will receive annual daysheet training. The County will conduct training on the time sheet process. The County will continue random monthly reviews of Daysheets and timesheets initiated for May 2025. For those staff identified by the random monthly review with discrepancies, supervisors will provide refresher training on Daysheet and timesheet procedures. Additional targeted reviews will be completed monthly until the deficiencies are corrected.

View Audit 382614

Finding 1169622 (2025-002)

Material Weakness 2025

Lake County Community College District

OH

Reporting § 200.502 § 200.510

Finding Number: 2025-002 Condition: Lakeland did not have adequate controls in place to ensure the SEFA was prepared to include appropriate expenditures for the Economic Development Cluster in the proper period. Planned Corrective Action: The College will establish the proper controls to ensure that...

Finding Number: 2025-002 Condition: Lakeland did not have adequate controls in place to ensure the SEFA was prepared to include appropriate expenditures for the Economic Development Cluster in the proper period. Planned Corrective Action: The College will establish the proper controls to ensure that the SEFA is prepared based on the timing of the underlying activity rather than payment dates. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: December 2025

View Audit 382603

Finding 1169621 (2025-001)

Material Weakness 2025

Lake County Community College District

OH

Student Financial Aid Internal Control / Segregation of Duties Material Weakness § 200.303

Finding Number: 2025-001 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College has implemented procedures to verify that academic dates are entered accurately in Banner and confirmed by personnel other than those res...

Finding Number: 2025-001 Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: The College has implemented procedures to verify that academic dates are entered accurately in Banner and confirmed by personnel other than those responsible for calculating and reviewing returns of Title IV funds. This should ensure the related calculations are complete and accurate, and the funds are returned in a timely manner. Contact person responsible for corrective action: David Cummins, Vice President for Administrative Services and College Treasurer Anticipated Completion Date: December 2025

View Audit 382603

Finding 1169614 (2025-002)

Material Weakness 2025

Alpha Warren Housing Corporation

OH

HUD Housing Programs Eligibility Reporting

Management has set up training to address all issues regarding the wait list and how to go about selecting those off the waitlist. This training will take place in January of 2026 And it will help those on site to have a full understanding of what is needed when it comes to our wait list.

View Audit 382588

Finding 1169613 (2025-001)

Material Weakness 2025

Alpha Warren Housing Corporation

OH

Eligibility Reporting Subrecipient Monitoring

Management have put together a recertification team that will oversee our recertifications and we will bring staff on site in to train going forward in the future This will help to ensure that all documents are signed all consent forms there will also be training that deals with tenant selection on ...

Management have put together a recertification team that will oversee our recertifications and we will bring staff on site in to train going forward in the future This will help to ensure that all documents are signed all consent forms there will also be training that deals with tenant selection on the wait list as well as training with maintaining tenant files.

View Audit 382588

Finding 1169590 (2025-002)

Material Weakness 2025

Coastal Alabama Community College

AL

Student Financial Aid Special Tests & Provisions Material Weakness

Management’s View and Corrective Action Plan: The College is in the process of correcting this finding for future withdrawals. The College Registrar’s Office reports enrollment, which includes withdrawal’s, every 30 days. However, this finding has to do with the Failure to Pass report and incorrect ...

Management’s View and Corrective Action Plan: The College is in the process of correcting this finding for future withdrawals. The College Registrar’s Office reports enrollment, which includes withdrawal’s, every 30 days. However, this finding has to do with the Failure to Pass report and incorrect LDA’s that are reported by the Instructional side of the College and indicating these dates in Banner. There are several places that LDA’s have to be updated and if one is missed it could affect the date that pulls on the Financial Aid Office’s Failure to Pass report. The Financial Aid Director and the College Registrar have already been working to ensure the accuracy of those dates for the Fall 2025 report. In addition, the Instruction Dean has been notified and informed the faculty of this error and the processes for reporting LDAs have been reiterated. The College will continue to improve the accuracy of this process.

View Audit 382576

Finding 1169558 (2025-002)

Material Weakness 2025

Rock Valley College

IL

Special Tests & Provisions Student Financial Aid Reporting

2025-002: Late Return of Title [V Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title [V Fund testing, we noted that the College did not calculate or return Title IV ...

2025-002: Late Return of Title [V Financial Aid - Student Financial Aid Cluster - Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title [V Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the ryan student ceased attendance. We consider the untimely calculation and Return of Title TV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. This is a repeat finding of prior year Finding 2024-001. Corrective Action Plan To strengthen compliance with R2T4 timelines, the Financial Aid Office has implemented enhanced monitoring and workflow procedures. Responsibility for the weekly review and processing of R2T4 calculations has been reassigned to the Coordinator of Student Loans, ensuring consistent oversight and timely completion of required actions. Meetings are held every Wednesday to address any cases requiring follow-up creating a checkpoint to prevent delays. Responsible Person for Corrective Action Plan Coordinator of Student Loans Executive Director of Financial Aid Implementation Date of Corrective Action Plan 10/01/2025

View Audit 382544

Finding 1169540 (2025-001)

Material Weakness 2025

Ecunet Housing, Inc.

OR

HUD Housing Programs Eligibility Reporting

Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary r...

Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary review by the Compliance Manager and establish controls in place to ensure that recertifications are performed timely. Date of Planned Corrective Action: 09/15/2025 Submitted by: Barry Gault

View Audit 382486

Finding 1169539 (2025-001)

Material Weakness 2025

Three West Housing, Inc.

OR

HUD Housing Programs Reporting Eligibility

Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary r...

Title and AL Number of Federal Program: 14.181 Supportive Housing for Persons with Disabilities (Section 811) Federal Award Agency: U.S. Department of Housing and Urban Development Name of Contact Person: Barry Gault, Chief Financial Officer Corrective Action: 1) Management will assign a secondary review by the Compliance Manager and establish controls in place to ensure that recertifications are performed timely. Date of Planned Corrective Action: 09/15/2025 Submitted by: Barry Gault

View Audit 382485

Finding 1169534 (2025-001)

Material Weakness 2025

New Visions Housing Corporation

CA

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 382475

Finding 1169528 (2025-001)

Material Weakness 2025

Vista Homes Housing Corporation

NY

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 382474

Finding 1169523 (2025-002)

Material Weakness 2025

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles HUD Housing Programs Subrecipient Monitoring

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification ...

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification of expenses. The Organization will further put in place a quarterly monitoring and review process to ensure the risk ratings of all financial institutions holding the Organization's cash and restricted cash are consistent with the minimally acceptable ratings established by the GNMA.

View Audit 382473

Finding 1169522 (2025-001)

Material Weakness 2025

Housing for the Multi-Handicapped Blind

NY

Internal Control / Segregation of Duties Material Weakness Reporting

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 382473

Finding 1169519 (2025-001)

Material Weakness 2025

Great Expectations Housing Corporation

CA

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions The Organization will enhance its controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 382472

Finding 1169507 (2025-001)

Material Weakness 2025

Realife Cooperative of Hibbing

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 382433

Corrective Action Plans

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