Corrective Action Plans

Finding 1167136 (2025-003)

Material Weakness 2025

Rockland Street Elderly Housing, Inc. 023-Ee206

MA

HUD Housing Programs Reporting

c. Finding 2025-003; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding and the auditor's recommendations have been adopted. ii. Planned Corrective Action a. Procedures are in place to ensure the timely filin...

c. Finding 2025-003; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding and the auditor's recommendations have been adopted. ii. Planned Corrective Action a. Procedures are in place to ensure the timely filing of the audited financial statements and REAC submission with HUD. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 378176

Finding 1167134 (2025-001)

Material Weakness 2025

Rockland Street Elderly Housing, Inc. 023-Ee206

MA

HUD Housing Programs Subrecipient Monitoring Eligibility

a. Finding 2025-001; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure annual tenant recertification Form 50059’s are completed timely and EIVs are run timely. ii. Planned ...

a. Finding 2025-001; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure annual tenant recertification Form 50059’s are completed timely and EIVs are run timely. ii. Planned Corrective Action a. Management has communicated with the staff the importance of timely annual tenant recertifications and EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with these requirements to ensure that annual tenant recertifications are completed and EIVs are run within an appropriate time frame. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 378176

Finding 1167133 (2025-003)

Material Weakness 2025

Geneva Avenue Elderly Housing, Inc. 023-Ee-110

MA

HUD Housing Programs Reporting

c. Finding 2025-003; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding and the auditor's recommendations have been adopted. ii. Planned Corrective Action a. Procedures are in place to ensure the timely filin...

c. Finding 2025-003; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding and the auditor's recommendations have been adopted. ii. Planned Corrective Action a. Procedures are in place to ensure the timely filing of the audited financial statements and REAC submission with HUD. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 378174

Finding 1167131 (2025-001)

Material Weakness 2025

Geneva Avenue Elderly Housing, Inc. 023-Ee-110

MA

HUD Housing Programs Subrecipient Monitoring Eligibility

a. Finding 2025-001; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure annual tenant recertification Form 50059’s are completed timely and EIVs are run timely. ii. Planned ...

a. Finding 2025-001; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure annual tenant recertification Form 50059’s are completed timely and EIVs are run timely. ii. Planned Corrective Action a. Management has communicated with the staff the importance of timely annual tenant recertifications and EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with these requirements to ensure that annual tenant recertifications are completed and EIVs are run within an appropriate time frame. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 378174

Finding 1167048 (2025-002)

Material Weakness 2025

Milford Redevelopment and Housing Partnership

CT

HUD Housing Programs Cash Management Reporting

The first step was to hire a director of finance (the 3rd hirer in the past 2 years passed away suddenly) which was completed in February 2025. The second step was to hire third party CPA consultants familiar with accounting system to correct activity and design of system for ongoing use. Finally, t...

The first step was to hire a director of finance (the 3rd hirer in the past 2 years passed away suddenly) which was completed in February 2025. The second step was to hire third party CPA consultants familiar with accounting system to correct activity and design of system for ongoing use. Finally, training of support staff and monitoring of the monthly accounting procedures completed upon correction of historical activity.

View Audit 378142

Finding 1167021 (2025-004)

Material Weakness 2025

Brodhead School District

WI

Eligibility School Nutrition Programs Reporting

The District will review its procedures related to application approvals.

View Audit 378085

Finding 1167004 (2025-004)

Material Weakness 2025

Ofallon Community Consolidated School District No. 90

IL

Reporting

Condition: The accounts used to record expenditures in the general ledger and the quarterly expenditure report are inconsistent with the budgeted expenses. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management Response...

Condition: The accounts used to record expenditures in the general ledger and the quarterly expenditure report are inconsistent with the budgeted expenses. Recommendation: We recommend reviewing the general ledger to determine that expenses are coded appropriately per the budget. Management Response: The District will review the general ledger to the budget before submitting the expenditure reports. Anticipated Date of Completion: June 30, 2026.

View Audit 378062

Finding 1167003 (2025-003)

Material Weakness 2025

Ofallon Community Consolidated School District No. 90

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure repots for the IDEA Cluster was not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the dued dates. Management response: Management will take th...

Condition: Expenditure repots for the IDEA Cluster was not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the dued dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated date of completion: June 30, 2026.

View Audit 378062

Finding 1167000 (2025-001)

Material Weakness 2025

First Presbyterian Church Housing CORP Dba Warren Glenn

MI

HUD Housing Programs Cash Management Reporting

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has ackno...

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $39,601 into residual receipts on November 25, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: November 25, 2024

View Audit 378061

Finding 1166998 (2025-001)

Material Weakness 2025

Our Saviour's Manor SR Hsg Corp/vlg of Our Saviour's Manor 044-Ee071

MI

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2025-001 Condition: Withdrawals totaling $13,846 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Mana...

Finding Number: 2025-001 Condition: Withdrawals totaling $13,846 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $13,846 to the replacement reserve account on July 10, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: July 10, 2025

View Audit 378057

Finding 1166995 (2025-001)

Material Weakness 2025

Hillside Apartments Phase Ii, Inc.

MI

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2025-001 Condition: The Organization accrued for and expensed an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls to e...

Finding Number: 2025-001 Condition: The Organization accrued for and expensed an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls to ensure the invoice approval process is adequate for professional fees to ensure expenses are charged to the project that incurred the cost. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: June 30, 2025

View Audit 378054

Finding 1166993 (2025-002)

Material Weakness 2025

Spring Meadows II- Village of Spring Meadows II 047-Ee047

MI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Finding Number: 2025-002 Condition: During testing of tenant files, it was noted that the EIV report was missing for one tenant. Planned Corrective Action: Management has acknowledged the noncompliance and related internal control deficiency over compliance and will implement proper procedures and c...

Finding Number: 2025-002 Condition: During testing of tenant files, it was noted that the EIV report was missing for one tenant. Planned Corrective Action: Management has acknowledged the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: June 30, 2026

View Audit 378044

Finding 1166976 (2025-001)

Material Weakness 2025

Presbyterian Village Holly Phase II

MI

HUD Housing Programs Cash Management Reporting

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has ac...

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,731 into residual receipts on October 7, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: October 7, 2024

View Audit 378023

Finding 1166973 (2025-001)

Material Weakness 2025

Bethany Presbyterian Manor

MI

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2025-001 Condition: Withdrawals totaling $8,603 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Manag...

Finding Number: 2025-001 Condition: Withdrawals totaling $8,603 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $8,603 to the replacement reserve account on September 3, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: September 3, 2025

View Audit 378018

Finding 1166844 (2025-003)

Material Weakness 2025

City of Donaldsonville

LA

Reporting Internal Control / Segregation of Duties

Management shall establish and maintain procedures within its federal grants policy to ensure compliance with all applicable federal reporting requirements, including the timely, accurate, and complete submission of required reports.

View Audit 377983

Finding 1166842 (2025-002)

Material Weakness 2025

City of Donaldsonville

LA

Reporting

Management has hired a Grants Manager who is responsible for developing and maintaining a comprehensive schedule of all federal awards and funding sources to ensure proper tracking, monitoring, and compliance with applicable federal requirements.

View Audit 377983

Finding 1166720 (2025-002)

Material Weakness 2025

The Open Door Network

CA

Reporting § 200.302 § 200.328 § 200.329

Management's Response/Planned Corrective Action: The Controller will ensure a process of dual review/approval on reporting is followed going forward to aid in identifying any reporting inconsistencies or misunderstanding of reporting instructions. This will be undertaken immediately.

View Audit 377799

Finding 1166713 (2025-002)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Reporting § 200.510 § 200.516

2025-002 SEFA Presentation Error – Prior Year Criteria: Uniform Guidance (2 CFR §200.510(b)) requires that the Schedule of Expenditures of Federal Awards (SEFA) accurately present all federal awards, including the correct identifying numbers assigned by pass-through entities for each award. Accurate...

2025-002 SEFA Presentation Error – Prior Year Criteria: Uniform Guidance (2 CFR §200.510(b)) requires that the Schedule of Expenditures of Federal Awards (SEFA) accurately present all federal awards, including the correct identifying numbers assigned by pass-through entities for each award. Accurate reporting is essential to ensure compliance with funding requirements and enable proper tracking and monitoring of federal awards. Client’s Response: Last year was the organization’s first time going through a Single Audit. Although the organization accurately tracked expenditures corresponding to the grant award, the transactions were charged to an unrestricted program. The correction was detected and corrected during this fiscal year. We have implemented the necessary internal controls to ensure that our grant reporting accurately reflects the expenditures for each of our respective grants. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Finding 1166712 (2025-001)

Material Weakness 2025

Urban Minority Alcoholism and Drug Abuse Outreach Program of Lucas County, Inc.

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.1 § 200.308 § 200.309 § 200.344 § 200.403

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurr...

2025-001 Costs Incurred Beyond the Period of Performance Criteria: According to 2 CFR §§200.1, 200.308, 200.309, 200.344, and 200.403(h), a non-Federal entity may only charge allowable costs incurred during the approved budget period of the Federal award’s period of performance, and any costs incurred before the Federal award was made that were authorized by the Federal awarding agency or pass-through entity. All financial obligations incurred under the Federal award must be liquidated within the required time period. Costs incurred outside the approved period of performance are unallowable and constitute questioned costs. Client’s Response: During the grant cycle, the Organization submitted for an extension but did not receive confirmation of said extension. During the current fiscal year, the Organization has implemented additional controls to ensure that all grant funding is expended within the timeframe allotted. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444

View Audit 377793

Finding 1166708 (2025-002)

Material Weakness 2025

Hamilton Health Center, Inc.

PA

Reporting Internal Control / Segregation of Duties § 200.327 § 200.328

HHC recognizes their responsibility to ensure that all required Federal Reports, including FFRs, are filed on a timely basis. HHC recognizes that during the fiscal year ended 3/31/2025, we were deficient in meeting the timely filing requirement for FFR reports. HHC established a new process in Augus...

HHC recognizes their responsibility to ensure that all required Federal Reports, including FFRs, are filed on a timely basis. HHC recognizes that during the fiscal year ended 3/31/2025, we were deficient in meeting the timely filing requirement for FFR reports. HHC established a new process in August 2025, whereby the Controller will review the Payment Management System on a bi-weekly basis, but not less frequently than monthly, to identify the deadline for all required Federal Grant reports, including but not limited to FFR reports. The Controller will notify all appropriate individuals of any reports that require attention to meet the reporting deadlines and will be responsible for the timely completion of all such required reporting.

View Audit 377787

Finding 1166703 (2025-003)

Material Weakness 2025

Young Women's Christian Association of San Antonio

TX

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305

Finance department will set up the coding process and begin including Departments that match project codes for all federal programs. Corrective Action Owner: Lisa Peacock, Comptroller with assistance from the Senior Accountant, and report to Francesca Rattray, CEO

View Audit 377775

Finding 1166689 (2025-009)

Material Weakness 2025

Ogallala Public Schools

NE

Cash Management Material Weakness Reporting

The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

View Audit 377765

Finding 1166687 (2025-007)

Material Weakness 2025

Ogallala Public Schools

NE

Cash Management Material Weakness Reporting

The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

View Audit 377765

Finding 1166666 (2025-001)

Material Weakness 2025

Vernon College

TX

Student Financial Aid Reporting Eligibility

Response: According to the student sampling conducted as part of the audit, several withdrawal records were reported incorrectly. The source of the inconsistencies was unknown at the time of notification by the auditors. However, progress had been made since the 2023-24 audit when little to no withd...

Response: According to the student sampling conducted as part of the audit, several withdrawal records were reported incorrectly. The source of the inconsistencies was unknown at the time of notification by the auditors. However, progress had been made since the 2023-24 audit when little to no withdrawal records were being reported correctly. The purpose of this report submitted to NSLDS through NSC, is to notify lenders of students who have dropped below half time status and therefore should be entering their six month grace period prior to loan repayment. All students are included in the withdrawal report, regardless of whether they have a loan with Vernon College or any other institution. It is important to note, internal records are accurate and loan processes are in compliance. Vernon College is pleased to report that recently the Registrar’s Office has discovered the source of the withdrawal reporting errors and has implemented a solution. The source and subsequent solution involve entering certain dates in designated areas in our student information system, Colleague. If errors occur in the future, the Registrar’s Office has developed a backup manual review process to use to ensure reporting will remain consistent and correct. The Registrar’s Office will run an “Enrollment Activity Report” to identify all course withdrawals within a designated time period as outlined by the NSC First of Term and Subsequent Term reports. The reporting official will then audit the Colleague produced NSC report against the Enrollment Activity Report to ensure accuracy and update manually as needed. This will occur prior to submission to the NSC/NSLDS. Moving forward, the manual process will only be used if needed.

View Audit 377669

Finding 1166645 (2025-001)

Material Weakness 2025

Redford Union School District #1

MI

Allowable Costs / Cost Principles Reporting Procurement, Suspension & Debarment § 200.303 § 200.430

Auditor Description of Condition and Effect: During testing, we identified 1 instance out of 40 disbursement selections tested in which the District was unable to provide supporting documentation for charges incurred under the grant. Additionally, we noted 15 instances out of 40 selections tested wh...

Auditor Description of Condition and Effect: During testing, we identified 1 instance out of 40 disbursement selections tested in which the District was unable to provide supporting documentation for charges incurred under the grant. Additionally, we noted 15 instances out of 40 selections tested where the District could not provide evidence of review and approval for grant expenditures. Finally, we identified 3 instances out of 40 selections tested where the hours reported on timesheets did not agree with the hours charged to the grant. The District’s failure to maintain supporting documentation for certain grant expenditures, provide evidence of review and approval, and accurately report time charged to the grant increases the risk of noncompliance with federal requirements under 2 CFR Part 200. These deficiencies create an increased risk of questioned costs which could ultimately lead to disallowed costs and the potential repayment of grant funds to the granting agency. Additionally, inaccurate reporting and weak internal controls diminish the reliability of financial information submitted to the grantor, reduce accountability, and heighten the risk of errors or fraudulent activity. Auditor Recommendation: We recommend that the District review its written policies and procedures over federal awards to ensure that controls are in place that will require that all expenditures for either payroll or disbursements have the appropriate documentation and evidence of review and approval prior to payment. Corrective Action: The District will review its written policies and procedures over federal awards to ensure that all expenditures have the appropriate documentation and evidence of review and approval prior to payment. Responsible Person: Maria Gistinger, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2026

View Audit 377623

Corrective Action Plans

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