Corrective Action Plans

Finding 1167424 (2025-001)

Material Weakness 2025

Housing Authority of the City of Greenwood

MS

HUD Housing Programs Special Tests & Provisions Significant Deficiency

The Greenwood Housing Authority will used the most recent General Depository Agreement for the financial institutions. The Executive Director will ensure that the documentation is appropriate relative to timing.

View Audit 378505

Finding 1167404 (2025-001)

Material Weakness 2025

Bay County Council on Aging, Inc.

FL

Subrecipient Monitoring Eligibility Significant Deficiency § 200.303

December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefi...

December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefit amount that the household will receive. The Organization's staff member has to confirm the commitment, but the software will not allow a household to receive more than they are eligible for. Per the requirements of the new software system, the client is responsible for completing the application and uploading any required supporting documentation. The Organization is responsible for verifying the information is correct based on the supporting documentation prior to the release of the funds to the client. Anticipated Completion Date: 3/31/2025 Responsible Contact: Karen Coffman

View Audit 378471

Finding 1167377 (2025-007)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review ...

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 4/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167375 (2025-006)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167369 (2025-004)

Material Weakness 2025

Epsom Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378388

Finding 1167365 (2025-007)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review ...

Condition: The property is not utilizing the Replacement Reserve as intended and is instead paying for costs out of the operating account. Action Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 5/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167363 (2025-006)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the a...

Condition: Lack of review and approvals on time allocated and charged to the property. Action Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Completion Date: 6/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167359 (2025-004)

Material Weakness 2025

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...

Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 378387

Finding 1167341 (2025-003)

Material Weakness 2025

Tri County Area Schools

MI

Special Tests & Provisions Subrecipient Monitoring Cash Management

This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The pe...

This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The persons responsible for the corrective action are Lisa Newton, the Food Service Director and Corey Bordo, the Director of Business and Finance. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that all meal counts are final on the Z-Report before the claim requests are made.

View Audit 378376

Finding 1167330 (2025-002)

Material Weakness 2025

Philadelphia Housing Authority

PA

HUD Housing Programs Reporting Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.

View Audit 378356

Finding 1167295 (2025-004)

Material Weakness 2025

Dakota Prairie Community Action Agency, Inc.

ND

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2025-004 Eligibility Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure all applications are maintained and the file checklist is completed. Completion Date – Fiscal year 2026

View Audit 378333

Finding 1167293 (2025-003)

Material Weakness 2025

Dakota Prairie Community Action Agency, Inc.

ND

Allowable Costs / Cost Principles Significant Deficiency

2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Co...

2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Completion Date – Fiscal year 2026

View Audit 378333

Finding 1167235 (2025-003)

Material Weakness 2025

Hill Top Home of Comfort, Inc.

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Corrective Action Plan: Manage...

Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Responsible Individuals: Gerry Leadbetter, Administrator Anticipated Completion Date: January 2026

View Audit 378249

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 1167029 (2025-004)

Material Weakness 2025

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Significant Deficiency Special Tests & Provisions

Replacement Reserve Monthly Deposits Not Made Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should made the required deposits monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...

Replacement Reserve Monthly Deposits Not Made Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should made the required deposits monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will make the required deposits monthly as cash flow allows. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2026

View Audit 378086

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 1166991 (2025-001)

Material Weakness 2025

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

MI

Cash Management HUD Housing Programs Significant Deficiency

Finding Number: 2025-001 Condition: The Organization paid for expenses and 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 over co...

Finding Number: 2025-001 Condition: The Organization paid for expenses and 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 over compliance. Management received reimbursement from the other project on September 8, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: September 8, 2025

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 1166849 (2025-007)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and recognizes the need for enhanced controls over tenant selection and admissions. 4 | P a g e Planned Corrective Action: The Authority will update, formally adopt, and implement its Admissions and Continued...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and recognizes the need for enhanced controls over tenant selection and admissions. 4 | P a g e Planned Corrective Action: The Authority will update, formally adopt, and implement its Admissions and Continued Occupancy Policy (ACOP) and Administrative Plan to clearly define HUD-compliant waiting list management, preferences, tenant selection, and admissions procedures. Staff training will be conducted, and management will perform ongoing compliance reviews. Sustainability Measures: Admissions and waiting list controls will be sustained through formal policy adoption, recurring staff training, documented compliance reviews, and periodic policy updates to ensure ongoing alignment with HUD Public Housing and HCV program requirements.

View Audit 377991

Finding 1166739 (2025-003)

Material Weakness 2025

Hegg Memorial Hospital D/b/a Hegg Health Center

IA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resoluti...

Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resolution security agreement. However, there is no documented secondary monitoring of the reserve balance as compared to the required minimum reserve balance. Responsible Individuals: Crystal Richter, Interim CFO Corrective Action Plan: Hired an Accountant July 2025. Management will ensure there are multiple people involved and overseeing the reserve balance and documentation will be retained review and approval over the reserve balance. Anticipated Completion Date: December 2025

View Audit 377856

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

Corrective Action Plans

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