Corrective Action Plans

Finding 1167345 (2025-004)

Material Weakness 2025

State of New York

NY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025...

State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025-004 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) enters into grant agreements with local districts to provide programmatic services for the Child Support Services program. Local districts initially cover 100% of costs incurred under the grant and periodically submit requests for reimbursement to the State of New York for services rendered. OTDA reimburses local districts only for the federal share of the costs incurred, while the local districts provide the matching funds required by the State of New York. During the fiscal year ended March 31, 2025, OTDA relied upon the local districts’ match rate of 34% to ensure the State met their matching requirements of the Child Support Services program. The audit identified that OTDA does not have a process or internal controls in place to verify the sources of funds used by local districts to meet the matching requirements of the federal program awards, ensuring that these sources are allowable under federal regulations. OTDA will enhance the monitoring of subrecipients to ensure funds utilized by subrecipients for costsharing or matching purposes are in accordance with 45 CFR 75.306(b). OTDA will determine the appropriate business unit to assume this responsibility and develop appropriate procedures such as requiring attestations from subrecipients that the source of matching funds is allowable, develop risk-based sampling of subrecipients to perform audits to ensure the allowability of matching funds, etc. OTDA will work towards operationalizing the corrective action with an anticipated implementation date of December 31, 2026.

View Audit 378379

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 1167334 (2025-003)

Material Weakness 2025

Housing Authority of the City of Marianna

AR

Subrecipient Monitoring Internal Control / Segregation of Duties

We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.

View Audit 378369

Finding 1167331 (2025-001)

Material Weakness 2025

American University

DC

Reporting Subrecipient Monitoring

Management of American University agrees with this finding and proposes the following Corrective Action Plan: Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC Distr...

Management of American University agrees with this finding and proposes the following Corrective Action Plan: Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC District Department of Transportation (DDOT) Pass-through Number: PT10197 Corrective Action Plan: American University acknowledges that the FY2025 End of Year Report under the Grant Agreement with the District of Columbia Department of Transportation was not retained due to the departure of the Principal Investigator, which limited access to the report. To prevent recurrence, the University has required additional research administration training for relevant staff, implemented centralized submission of all technical reports through the Office of Sponsored Awards and Research Administration, and enhanced grant closeout procedures to ensure all deliverables are captured when a PI departs. Periodic internal reviews will confirm that required reports are retained centrally and accessible as needed. Date of completion: June 30, 2026

View Audit 378368

Finding 1167322 (2025-003)

Material Weakness 2025

Dodge County Housing Authority

WI

Subrecipient Monitoring Reporting

The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.

View Audit 378348

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 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 1167089 (2025-002)

Material Weakness 2025

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Subrecipient Monitoring

Finding 2025-002: At March 31, 2025, the Corporation's reserve for replacements fund was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the reserve for replacements fund into an interest-bearing account. Action(s) taken or plan...

Finding 2025-002: At March 31, 2025, the Corporation's reserve for replacements fund was not invested in an interest bearing account. Comments on the Finding and Each Recommendation: The Agent should transfer the reserve for replacements fund into an interest-bearing account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and auditor's recommendation.

View Audit 378169

Finding 1167088 (2025-001)

Material Weakness 2025

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Subrecipient Monitoring

Finding 2025-001: The Corporation did not make $5,634 of the total required reserve for replacement deposits during the year ended March 31, 2025. Comments on the Finding and Each Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should tra...

Finding 2025-001: The Corporation did not make $5,634 of the total required reserve for replacement deposits during the year ended March 31, 2025. Comments on the Finding and Each Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $5,634 from the operating account to the reserve for replacements fund. Action(s) taken or planned on the finding: Management concurs with the finding and the auditor's recommendation. The Corporation made additional deposits totaling $5,634 to the reserve for replacements fund on May 20, 2025. No further action is required.

View Audit 378169

Finding 1167085 (2025-001)

Material Weakness 2025

17th Avenue Redi, A Nonprofit Corporation 101-11198

CO

Cash Management HUD Housing Programs Procurement, Suspension & Debarment

Finding 2025-001: The Corporation paid invoices on behalf of related entities in the amount of $819. Comments on the Finding and Each Recommendation: The Corporation has requested reimbursement from the related entity, which was received July 21, 2025. No further action is required.

View Audit 378168

Finding 1167027 (2025-003)

Material Weakness 2025

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

WI

Internal Control / Segregation of Duties Subrecipient Monitoring

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the...

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. 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 1166971 (2025-001)

Material Weakness 2025

St. Luke's Health Care Clinic Dba Amador Health Center

NM

Subrecipient Monitoring Eligibility

Management’s View: During the recent audit, a finding was identified within the Sliding Fee Discount Program (SFDP) related primarily to data entry errors, incomplete documentation, and lack of proper review. Errors included incorrect or missing income calculations, misclassification of SFDP categor...

Management’s View: During the recent audit, a finding was identified within the Sliding Fee Discount Program (SFDP) related primarily to data entry errors, incomplete documentation, and lack of proper review. Errors included incorrect or missing income calculations, misclassification of SFDP categories, and inaccuracies entered into the EHR. These discrepancies were attributed to inconsistent staff performance, insufficient oversight, and gaps in training. Since the audit, the former Office Manager and two front desk employees responsible for SFDP data entry have left the organization. Proposed Corrective Action: 1. Strengthening Oversight & Accountability Office Manager Signature Required on ALL SFDP Forms signifying they have reviewed for accuracy, completeness, verified income documentation, ensure calculations are correct, and confirm appropriately and accurately entered into Athena software. 2. Updated Workflow & Process Improvement 3. Training & Competency Development - Annual Refresher Training (All Front Office Staff) The next training has already been scheduled for the week of December 8th. 4. Onboarding Process for New Front Office Employees A strengthened onboarding process will ensure new hires understand the SFDP accurately from day one. 5. Ongoing Monitoring & Quality Assurance Monthly Internal Reviews The Office Manager will audit a percentage of SFDP applications monthly, they will be documented and accuracy rates will be documented for all frontdesk staff. The Director of Administration will ensure these are maintained monthly. 6. Reinforcing the Importance of SFDP Accuracy Anticipated Completion Date: No later then December 31, 2025 Responsible Official: Diana Salcedo, Director of Administration

View Audit 378015

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 1166715 (2025-004)

Material Weakness 2025

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

OH

Subrecipient Monitoring Cash Management § 200.305

2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes...

2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes under the period of performance. Furthermore, entities must have written procedures that clearly outline the timing and methods for drawing down federal funds in accordance with cash management requirements. These procedures should be documented, reviewed, approved, and periodically revised to ensure ongoing compliance. Client’s Response: The organization will revise its current draw-down procedures to reflect timing and methods for drawing down federal funds that are in compliance with cash management requirements. 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 1166714 (2025-003)

Material Weakness 2025

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

OH

Subrecipient Monitoring § 200.332 § 200.501

2025-003 Lack of Formal Subrecipient Monitoring Criteria: According to 2 CFR §200.332 (Requirements for Pass-Through Entities), a pass-through entity must monitor the activities of subrecipients as necessary to ensure that federal funds are used for authorized purposes and in compliance with applica...

2025-003 Lack of Formal Subrecipient Monitoring Criteria: According to 2 CFR §200.332 (Requirements for Pass-Through Entities), a pass-through entity must monitor the activities of subrecipients as necessary to ensure that federal funds are used for authorized purposes and in compliance with applicable statutes, regulations, and terms and conditions of the Federal award. Required monitoring includes, but is not limited to, the following: a. Reviewing financial and programmatic reports; b. Performing risk assessments of subrecipients; c. Following up on deficiencies identified through audits or reviews; and d. Ensuring subrecipients have required audits under 2 CFR §200.501. Lack of documented subrecipient monitoring constitutes noncompliance with Uniform Guidance. Client Response: While the organization was in constant contact with subrecipients regarding the progress of their programming, those meetings were not transcribed. In the future, the organization will require mid year and year-end impact reports from each grant subrecipient. 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 1166685 (2025-002)

Material Weakness 2025

MacOmb Intermediate School District

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Condition: The Intermediate School District (ISD) did not have internal controls in place to ensure that all the expenditures included in the quarterly claims for reimbursement were allowable. Planned Corrective Action: The ISD will review the process used by the local districts to report quarterly ...

Condition: The Intermediate School District (ISD) did not have internal controls in place to ensure that all the expenditures included in the quarterly claims for reimbursement were allowable. Planned Corrective Action: The ISD will review the process used by the local districts to report quarterly expenditures for the Administrative Outreach program. We will then create a process that ensures that the local districts provide supporting documentation that allows us to monitor the quarterly submission amounts for accuracy. Contact person responsible for corrective action: Chris Frank, Asst. Superintendent for Business Anticipated Completion Date: 1/31/2026

View Audit 377762

Finding 1166676 (2025-001)

Material Weakness 2025

Jewish Federation of Metropolitan Chicago

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Planned Corrective Action: Federation typically receives vouchers from 15 subre...

Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Planned Corrective Action: Federation typically receives vouchers from 15 subrecipient organizations approximately ten to fifteen days after the end of each month. The number of vouchers per agency depends on the number of programs they provide. Staff reviews the vouchers for allowability and accuracy and submits them to the Illinois Department of Human Services (IDHS) within 24 days of month end. During fiscal year 2025, the IDHS remitted payment to Federation anywhere from 20 to 82 days after the month end. Upon receipt of the cash, Federation typically pays subrecipient organizations within two to three business days. In the instances identified by the auditors, the IDHS remitted payment over 30 days after Federation submitted the vouchers for reimbursement. Federation’s longstanding policy has always been to reimburse each subrecipient agency after it has received payment from the IDHS. Prior to fiscal year 2024, the IDHS usually provided payment within 15 days of receipt of our voucher and therefore Federation was able to comply with the 30-day requirement. However, reimbursement delays from IDHS began to occur in fiscal year 2024 and continued throughout fiscal year 2025, resulting in the findings describe herein. IDHS made two advance payments to Federation during fiscal 2025, but the amounts provided were not adequate to fund all payments within the 30 day time period. To ensure compliance with the 30-day reimbursement requirement, Federation will again request advances from the IDHS. Kyu Kim, Director of Finance and Contract Compliance, Refugee Services will be responsible for the oversight of the reimbursement payments. Contact person responsible for corrective action: Kyu Kim Anticipated Completion Date: July 2026

View Audit 377702

Finding 1166652 (2025-002)

Material Weakness 2025

Redford Union School District #1

MI

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance ...

Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance. Responsible Person: Maria Gistinger, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2026

View Audit 377623

Finding 1166611 (2025-002)

Material Weakness 2025

Poughkeepsie Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the Finding and Recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority will establish internal tracking and reminder systems to ensure all required reports, including the final P&E and AMCC, are completed and submitted to HUD by the required due dates. Grant reporting responsibilities will be clearly assigned, and submission deadlines will be monitored by the Director of Finance to prevent future delays. These procedures will be implemented immediately. (c) Planned Implementation Date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.

View Audit 377597

Finding 1166591 (2025-001)

Material Weakness 2025

Cesar Chavez Academy

MI

Subrecipient Monitoring Cash Management School Nutrition Programs

View of the Responsible Official: We agree with the significant deficiency identified. Responsible Persons: School-based food service coordinators and Management director of food service Management Response: Training is conducted annually with school-based food service coordinators to ensure proper ...

View of the Responsible Official: We agree with the significant deficiency identified. Responsible Persons: School-based food service coordinators and Management director of food service Management Response: Training is conducted annually with school-based food service coordinators to ensure proper understanding of reporting requirements. During the 2025-2026 year standardized forms have been distributed to all school food service locations to ensure accurate counting and calculations, which will align with the monthly claim reimbursement reports submitted for reimbursement. It is the expectation that all school-based food service coordinators will properly utilize the updated forms and will receive training as necessary to ensure a thorough understanding of the importance of accurate reporting. Management’s food service director will increase oversight of the meal counts and claims reports to verify the accuracy of the reporting, and to ensure that the count records agree to the claims submitted. Anticipated Completion Date: June 30, 2026

View Audit 377582

Finding 1166504 (2025-001)

Material Weakness 2025

Nba/gpva Accessible Housing II Inc.

MO

HUD Housing Programs Subrecipient Monitoring

Statement of condition 2025-001: For the year ended June 30, 2025, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-...

Statement of condition 2025-001: For the year ended June 30, 2025, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 377520

Finding 1166501 (2025-002)

Material Weakness 2025

Springfield Housing Authority

MA

HUD Housing Programs Reporting Subrecipient Monitoring

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize CBIZ to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all financial reports are reconciled to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2026.

View Audit 377514

Finding 1166465 (2025-003)

Material Weakness 2025

L'anse Area Schools

MI

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties

2025-003 – UNALLOWABLE COSTS Corrective Action Plan: We have implemented a new policy that requires the Superintendent to review and sign-off on all outgoing EFT and ACH payments. We have implemented a new policy that requires the Superintendent to review and sign-off on all bank statements. Respons...

2025-003 – UNALLOWABLE COSTS Corrective Action Plan: We have implemented a new policy that requires the Superintendent to review and sign-off on all outgoing EFT and ACH payments. We have implemented a new policy that requires the Superintendent to review and sign-off on all bank statements. Responsible Party(ies): • Superintendent and Board of Education Anticipated Completion Date: June 30, 2026

View Audit 377488

Finding 1166460 (2025-006)

Material Weakness 2025

Kearney Housing Agency

NE

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

New depository agreements have been executed between the Housing Agency and the banks. Signature from HUD is pending.

View Audit 377480

Corrective Action Plans

Filters