Corrective Action Plans

Finding 1157367 (2024-005)

Material Weakness 2024

Keystone Restituere Justice Center, Inc.

PA

Subrecipient Monitoring § 200.332

Finding number 2024-005, material weakness in internal controls over compliance – subrecipient monitoring. Recommendation: We recommend that management implement procedures to ensure that all subrecipient agreements include the information required by 2 CFR 200.322. This should include a standardize...

Finding number 2024-005, material weakness in internal controls over compliance – subrecipient monitoring. Recommendation: We recommend that management implement procedures to ensure that all subrecipient agreements include the information required by 2 CFR 200.322. This should include a standardized checklist or template for subaward agreements and periodic reviews to verify compliance. We further recommend the entity implement and document procedures to (1) perform and retain evidence of subrecipient risk assessments, and (2) verify and document whether sub-recipients are subject to the Since Audit and, if so, obtain and review the audit reports for findings related to the federal program. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action planned in response to the finding: KRJC will develop a standardized checklist for all subaward agreements and will conduct semi-annual reviews to verify compliance with that checklist. As part of this updated review, KRJC will perform updated risk assessments with all sub-awardees and will retain evidence of those risk assessments in sub-awardee files. KRJC will also verify and document whether sub-recipients are subject to the single audit, and, if so, obtain and review the audit reports for findings related to the federal program. KRJC will ensure that any existing sub-awardees are reviewed for compliance no later than November 1, 2025. Planned completion date for corrective action plan: November 1, 2025.

View Audit 369651

Finding 1157349 (2024-004)

Material Weakness 2024

Missouri Organic Association

MO

Subrecipient Monitoring § 200.332

Management agrees with the finding. The Organization hired a new Executive Director in the fall of 2024 and has discussed the matter with the Department of Agriculture and legal counsel to ensure compliance requirements are followed.

View Audit 369638

Finding 1157341 (2024-001)

Material Weakness 2024

Journey's End Refugee Services, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan – Single Audit Finding Entity Name: Journey’s End Refugee Services, Inc. Audit Period: For the year Ended December 31, 2024 Finding Reference Number: 19.510 Federal Program: U.S. Refugee Admissions Program 1. Audit Finding Summary (Describe the audit finding and the specific n...

Corrective Action Plan – Single Audit Finding Entity Name: Journey’s End Refugee Services, Inc. Audit Period: For the year Ended December 31, 2024 Finding Reference Number: 19.510 Federal Program: U.S. Refugee Admissions Program 1. Audit Finding Summary (Describe the audit finding and the specific noncompliance identified by the auditor.) Failure to Submit monthly financial reports by the 15th of each month following, resulting in noncompliance with grant agreement. 2. Root Cause (Explain the underlying reasons for the finding, such as process gaps, training issues, or lack of controls.) Lack of process, including a tracking mechanism that identifies due dates and completion dates of all reports due. 3. Corrective Actions: A) Create a report in excel to track grant reports deadlines. B) Weekly review of the report by the Grants and Finance committee. C) Purchase and implementation of grants monitoring software. 4. Monitoring Plan (Describe how the implementation of corrective actions will be monitored and evaluated.) New Chief Financial Officer will review the action items and monitor the progress with the Chief Operating Officer monthly.

View Audit 369618

Finding 1157334 (2024-001)

Material Weakness 2024

Pennsylvania District Attorneys Institute

PA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expens...

Audit Finding: During the 2024 audit, it was noted that there was a miscalculation in the facility use expenses charged to grants. While the error was not material, it highlights a need for improved oversight to prevent future errors. Root Cause: The spreadsheet used to calculate facility use expenses was not reviewed or verified by a second party prior to posting, which led to a calculation error. Corrective Action: Beginning in Quarter 4 of 2025, the facility use expense calculation spreadsheet will be reviewed and verified by a second staff member prior to submission or charging to grants. The reviewer will sign off (physically or electronically) to confirm accuracy of the calculation and grant allocation. Responsible Parties: Allison Hrestak, COO Tina Fornstrom, Business Manager Implementation Date: October 1, 2025 (start of Q4 2025) Ongoing Monitoring: The COO will conduct periodic spot checks (quarterly) to ensure the review and sign-off process is consistently followed. The Business Manager will conduct monthly reviews on the SALBENT AX workbook and facility use workbook for accuracy. Expected Outcome: This added level of review is expected to prevent future calculation errors, ensure accurate cost allocations to grants, and strengthen internal controls related to expense tracking.

View Audit 369613

Finding 1157332 (2024-004)

Material Weakness 2024

Lawrence County District Board of Health

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The County will implement procedures to ensure this isn’t an issue in the future.

View Audit 369607

Finding 1157294 (2024-001)

Material Weakness 2024

Town of Southold

NY

Subrecipient Monitoring § 200.332

Finding 2024-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requir...

Finding 2024-001 Audit Finding: In accordance with 2 CFR § 200.332(a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), pass-through entities are required to “clearly identify to the subrecipient” certain information and requirements at the time of subaward, including the Federal award identification, all compliance requirements, and any additional terms and conditions imposed by the pass-through entity. The Town did not execute a formal subrecipient agreement with Fishers Island Ferry District, to whom federal funds were passed through during the audit period. Specifically, no written agreement was in place outlining the subrecipient’s responsibilities, applicable compliance requirements, or the terms and conditions of the award. Recommendation: We recommend that the Town develop and implement procedures to ensure that formal written subrecipient agreements are executed prior to the disbursement of federal funds. These agreements should contain all elements required by 2 CFR § 200.332(a), including the identification of the federal award, applicable compliance requirements, and any additional terms and conditions. Corrective Action Plan: In coordination with the Supervisor’s office, Town Attorney’s office, and Comptroller’s office, formal subrecipient agreements will be prepared and executed, with adoption of Town Board resolutions, between the Town of Southold and pass-through entities concurrently as Federal grant contracts are awarded, as applicable. Responsible Individual: Albert J. Krupski Jr., Town Supervisor Paul DeChance, Town Attorney Michelle Nickonovitz, Town Comptroller Planned Date of Implementation: Corrective action plan procedures have already been communicated and implemented to ensure that formal written subrecipient agreements with pass-through entities are executed prior to the disbursement of federal funds.

View Audit 369589

Finding 1157284 (2024-002)

Material Weakness 2024

Pierce Mortuary Colleges, Inc.

IL

Student Financial Aid Subrecipient Monitoring Reporting

Actions Taken: The institution has implemented an automated process for Exit Counseling to ensure compliance with Title IV requirements. As of August 2025, the system has been configured to automatically send an exit counseling notification to students when they enter one of the following statuses: ...

Actions Taken: The institution has implemented an automated process for Exit Counseling to ensure compliance with Title IV requirements. As of August 2025, the system has been configured to automatically send an exit counseling notification to students when they enter one of the following statuses: • Withdrawal • Graduation • Less than half-time enrollment System Workflow: When a student’s status changes, the system immediately generates and sends an email alert containing exit counseling instructions and the necessary links for completion. This ensures timely notification without requiring manual tracking by staff. Monitoring and Compliance: • Reports will be reviewed monthly to confirm that all required students received the exit counseling notifications. • Any discrepancies will be immediately investigated and resolved. Outcome: This automation eliminates the manual process previously in place, ensuring 100% notification compliance and greatly reducing the likelihood of future deficiencies in this area.

View Audit 369581

Finding 1157283 (2024-001)

Material Weakness 2024

Pierce Mortuary Colleges, Inc.

IL

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Actions Taken / Planned The institution recognizes the importance of timely processing of Title IV credit balances and refunds. To address the deficiencies identified: 1. Short-Term Action (Current Practice): Effective immediately, all staff are required to submit for processing refunds within 24 ho...

Actions Taken / Planned The institution recognizes the importance of timely processing of Title IV credit balances and refunds. To address the deficiencies identified: 1. Short-Term Action (Current Practice): Effective immediately, all staff are required to submit for processing refunds within 24 hours of identifying a credit balance. Staff will also promptly correct any errors discovered during the reconciliation process. o Monitoring: Supervisors will conduct weekly reviews to ensure compliance with this 24-hour policy. o Training: Refresher training on Title IV credit balance processing has been provided to all relevant staff as of September 2025. o Instead of one ‘check run’ per week, numerous ‘check runs’ may be necessary to ensure 14 day window is met. 2. Long-Term Action (System Integration and Automation): The institution is actively working to integrate QuickBooks into our Student Information System (SIS) to automate Title IV and refund documentation. o This integration will streamline the reconciliation process, reduce manual errors, and ensure consistent, timely processing of refunds. o Projected Completion Date: Implementation and full automation are expected to be completed within 9–12 months, with a target date of September 2026. Expected Outcome: These measures will ensure timely and accurate processing of Title IV credit balances, improve compliance, and reduce the risk of future findings.

View Audit 369581

Finding 1157227 (2024-004)

Material Weakness 2024

Community Housing Solutions

OH

Questioned Costs Subrecipient Monitoring Cash Management

Management will implement a dual-review process for payroll submissions, requiring both supervisor approval of timecards and accounting verification against payroll system reports. Supervisors and payroll staff will undergo training on compliance requirements. Ongoing random spot checks will be perf...

Management will implement a dual-review process for payroll submissions, requiring both supervisor approval of timecards and accounting verification against payroll system reports. Supervisors and payroll staff will undergo training on compliance requirements. Ongoing random spot checks will be performed to ensure consistency and accuracy, and to confirm compliance.

View Audit 369522

Finding 1157225 (2024-003)

Material Weakness 2024

Community Housing Solutions

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic sup...

Management will enforce a standardized reimbursement packet review checklist, requiring documented approval prior to submission. All reimbursement packets will be stored electronically in a central repository. Training will be provided to all accounting staff on documentation standards. Periodic supervisory reviews will be performed to confirm compliance.

View Audit 369522

Finding 1157223 (2024-001)

Material Weakness 2024

New Beginnings

WA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding Reference Number: 2024-001 – Internal Control over Special Tests and Provisions Description of Finding: Documentation of the rent reasonableness determination could not be located for one program participant. Statement of Concurrence or Nonconcurrence: There is no disagreement with this find...

Finding Reference Number: 2024-001 – Internal Control over Special Tests and Provisions Description of Finding: Documentation of the rent reasonableness determination could not be located for one program participant. Statement of Concurrence or Nonconcurrence: There is no disagreement with this finding. Corrective Action: Going forward, management will incorporate rent reasonableness determination procedures into the purchase request form checklist for all payments for rent assistance. Projected Completion Date: December 31, 2025

View Audit 369520 Questioned Costs: $1

Finding 1157218 (2024-003)

Material Weakness 2024

Clark County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332 § 200.501

Finding 2024-003 - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will obtain all subrecipient audit reports and forma...

Finding 2024-003 - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will obtain all subrecipient audit reports and formally document their review of each subrecipient's audit report. Anticipated Completion Date: October 2025

View Audit 369511

Finding 1157181 (2024-001)

Material Weakness 2024

Skagit County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

We agree with the above mentioned finding. All vendors were checked and none of the vendors paid with federal funds were suspended or disbarred but no documentation was maintained. For the subrecipient monitoring calls were made and inquiry on an ongoing basis but no documentation was maintained the...

We agree with the above mentioned finding. All vendors were checked and none of the vendors paid with federal funds were suspended or disbarred but no documentation was maintained. For the subrecipient monitoring calls were made and inquiry on an ongoing basis but no documentation was maintained there as well. Policies have been put into place for suspension and debarment to be included in all contracts and those vendors with no contracts a search for suspension and debarment will take place before any purchases. Policies have also been put into place to have a uniform spreadsheet to document the monitoring of all subrecipients.

View Audit 369495

Finding 1157180 (2024-001)

Material Weakness 2024

The Carmelite System, Inc.

NY

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303 § 200.403

To whom it may concern: The Carmelite System, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number as...

To whom it may concern: The Carmelite System, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING – FEDERAL AWARD PROGRAM AUDITS 2024-001 Federal Agency: U.S. Department of Homeland Security Federal Program Title: Federal Emergency Management Agency Disaster Grants Assistance Listing Number: 97.036 Federal Award Number and Year: 4496DR 2024 Pass-Through Agency: State of Massachusetts Pass-Through Number: CTFEMA4496STPAT00971 Criteria or Specific Requirement: In accordance with 2 CFR §200.403(g), to be allowable under federal awards, costs must be adequately documented. Additionally, 2 CFR §200.303 requires non-federal entities to establish and maintain effective internal control over the federal award that provides reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and the terms and conditions of the award. Condition: During testing of expenditures under the FEMA grant, the System was unable to provide documentation showing approval of an invoice dated May 2020. This invoice was selected as part of the single audit sample. The lack of approval documentation represents a deficiency in internal controls over compliance with federal requirements. Questioned Costs: None. Context: The invoice in question was incurred in May 2020, prior to the implementation of the Acumatica AP approval workflow. In June 2020, the facility transitioned to Acumatica, which provides electronic tracking of invoice approvals. Cause: At the time of the expenditure, the facility did not have a centralized or electronic approval process in place. Approval documentation was maintained manually and was not retained or accessible during the audit. Effect: The absence of approval documentation for the invoice creates a risk that expenditures may not be properly reviewed or authorized, potentially leading to noncompliance with federal requirements. Although the cost was ultimately deemed allowable, the control deficiency could impact future compliance if not addressed. Recommendation: We recommend that the System ensure all expenditures under federal awards are supported by documented approvals. For legacy transactions, efforts should be made to retain or reconstruct approval documentation where feasible. Continued use and monitoring of the Acumatica system should be maintained to ensure compliance going forward. Planned Corrective Actions: Management agrees with the finding. The invoice in question was incurred during an emergency response period prior to the implementation of the Acumatica system. While approval was likely obtained at the time, documentation was not retained. With the implementation of the Acumatica AP approval process in June 2020, the System has taken appropriate steps to address the finding and enhance internal controls over invoice approvals. Name of contact person responsible for corrective action: Corrinne Schindler

View Audit 369486

Finding 1157173 (2024-001)

Material Weakness 2024

Genesis Homes, Inc.

SC

Eligibility Questioned Costs Subrecipient Monitoring

Corrective Action: The finding was a result of prior staff that was replaced in the current fiscal year. Management has designated a resident intake and compliance manager to be responsible for monitoring tenant recertification schedule across all HOME-assisted unites. Any exceptions will be correct...

Corrective Action: The finding was a result of prior staff that was replaced in the current fiscal year. Management has designated a resident intake and compliance manager to be responsible for monitoring tenant recertification schedule across all HOME-assisted unites. Any exceptions will be corrected immediately and reported to management.

View Audit 369480

Finding 1157133 (2024-002)

Material Weakness 2024

Edna Martin Christian Center, Inc.

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporti...

The purchase of the grant management system will interface directly with the organization’s accounting software, allowing for the automated extraction of financial data. This data will be systematically mapped to the corresponding budgetary lines of each grant to ensure accurate tracking and reporting. On a monthly basis, the Financial Grant Coordinator will collaborate with Senior Directors and Program Directors to review financial activity. These reviews aim to verify that expenditure aligns with the allowable costs defined by each grant, ensuring full compliance with funding requirements. Corrective: Budget vs. actual reviews are conducted with senior directors to evaluate financial performance and ensure alignment with programmatic, administrative, and funding guidelines. During these reviews, directors assess which costs are permissible and identify any expenditure that falls outside allowable parameters. Non-compliant costs are reallocated to appropriate programs that permit such expenses or to administrative accounts as necessary.

View Audit 369464

Finding 1157129 (2024-002)

Material Weakness 2024

Disability Services Inc.

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.510 § 200.518

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Fin...

Finding summary: an internal control deficiency affecting the accuracy of the Schedule of Expenditures of Federal Awards (SEFA) Responsible department: Finance and PPACG Contact person: Finance Corrective action plan: As of 2025 SEFA internally will be prepared by Grant coordinator and review by Finance. Envida will ensure that all appropriate ALNs and Federal identifications and amounts are included on the contracts. Envida will implement a process for all appropriate department directors, including CEO to sign off on each grant received. Timeline for completion: Dec 31 2025 Monitoring plan: Monthly Review with Grant coordinator Anticipated outcome: SEFA will reflect accurate federal expenditures.

View Audit 369453

Finding 1157127 (2024-002)

Material Weakness 2024

Downtown Detroit Partnership INC

MI

Procurement, Suspension & Debarment Subrecipient Monitoring

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process wi...

Management has developed internal controls to ensure compliance with Procurement and Suspension and Debarment, Reporting, and Subrecipient Monitoring of Federal Awards requirements is maintained with an appropriate segregation of duties and fully documented. The following internal control process will be implemented into the Financial and Accounting Policies within the Organization’s Procurement Procedures specific to Federal Grant Awards: The Assistant Project Manager shall adhere to all Federal requirements related to confirmation of any third-party provider to verify Compliance or Non-Compliance with Procurement and Suspension and Debarment requirements. All searches shall be completed before entering into any contractual agreement and must be included in the Procurement Process documentation required for approval. The search shall be conducted through the Federal Government’s sam.gov website. Each search shall be downloaded and saved to the appropriate program file on the Organization’s SharePoint site. A copy of each search must be emailed to the Project or Grant Manager confirming compliance status. Management has implemented an updated policy for risk assessment related to Federal Grant Award subrecipient pass-through entities, which shall require a written assessment of each proposed pass-through entity prior to any contractual agreement being signed. The Project or Grant Manager shall prepare a risk assessment for all proposed pass-through entities related to any Federal Grant Award. The assessment document at a minimum shall include the following: • Identification of the pass-through entity and key partners. • Summary of their relevant work history that uniquely qualifies them for the proposed grant. • Supporting documentation showing the pass-through entity meets the financial qualifications, if applicable to the proposed grant. • Provide an assessment of potential risks related to the above The Project or Grant Manager shall submit in writing the risk assessment to the CEO and either the CFO or CAO for review and discussion. The CEO and either CFO or CAO shall review and either approve or deny in writing the pass-through entity. To the extent the financial commitment exceeds $1,500,000 the CEO shall be required to obtain approval from the Board Chair, Vice Chair or Treasurer as required under the contract approval policy. Management shall implement a new Federal Grant Award Reporting and Compliance section to the Organization’s Financial and Accounting Procedures as follows: Federal Grant Award Reporting: The process for preparing, reviewing and approving both financial and non-financial reports required for all Federal Grant Awards shall be performed as defined below: Preparer: Financial Information: Project Accountant Nonfinancial Information: Assistant Project Manager • Consolidate data from all departments into a single report • Draft the narrative of the report • Provide supporting documentation for preparation Reviewer: Financial Information: CFO Nonfinancial Information: Project/Grant Manager • Review the draft report and underlying data to ensure accuracy and consistency with all federal reporting and compliance requirements. • Check for compliance with external reporting standards (e.g., change in standards, grant agreements, etc.). • Work with the preparer and data owners to resolve any data inconsistencies. • Sign-off on the final report, confirming its accuracy and completeness. Final Submission: The submission of either financial or non-financial reports must have written approval by the Reviewer prior to submittal. Contact Person: Cari Easterday, Chief Financial Officer Expected Completion: Prior to December 31, 2025

View Audit 369447

Finding 1157076 (2024-004)

Material Weakness 2024

Unity Health Care, Inc.

MD

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data...

Management Response #2024-004: Due to staff turnover, the Corporation did not consistently enforce segregation of duties between the individual responsible for determining income eligibility and the one completing the medical risk assessment. Corrective Action Plan: All eligibility verification data, including screenshots and signed Rights and Obligations statements, will be stored in a centralized, secure shared drive maintained and managed by the WIC Director to ensure it is protected with limited access and password protection. The drive will be organized using a de-identified naming convention to ensure privacy while maintaining ease of access for authorized staff. To maintain a robust system of checks and balances, tasks related to eligibility verification and documentation will be divided among different team members. This separation will prevent any one individual from having full control over the process, reducing the risk of oversight or potential errors. The WIC Department’s policy and procedure manuals will be revised and updated to include the new eligibility verification process. To ensure adherence to the new protocols, periodic audits and review sessions will be conducted by the WIC Director or designated compliance staff to verify that documentation is being properly maintained and that all procedures are followed. Staff will be required to undergo refresher training sessions as needed to reinforce the updated protocols and best practices. Management expects to be completed by December 31, 2026. Responsible Party: Tracy Harrison, COO

View Audit 369390

Finding 1157057 (2024-001)

Material Weakness 2024

Daughters of Miriam Center for the Aged

NJ

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

We have hired an outside independent company, Infinity File Compliance, LLC to work with us on updating and maintaining all HUD documentation requirements. We are working on applying all the new policies and procedures and will be implementing trainings to ensure future compliance.

View Audit 369375

Finding 1157029 (2024-001)

Material Weakness 2024

University Muslim Medical Association, INC

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount progr...

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount program along and consultation of EMR system to ensure all system workflows are operating per guidelines. Responsible Officials Alejandra Murillo, Chief Financial Officer Expected Implementation Date December 31, 2025

View Audit 369345

Finding 1157016 (2024-004)

Material Weakness 2024

Crosspurpose

CO

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring § 200.334 § 200.344 § 200.403

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025...

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025.

View Audit 369319

Finding 1157011 (2024-001)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs Subrecipient Monitoring § 200.303

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA co...

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA contacted the system software customer service to see how to include the minimum rents as part of the payments standards. All payments standards for the VHA covered areashave been updated. • In June 2005, VHA established a minimum rent policy for Public Housing. • In June 2025, VHA adopted and implemented a Program Monitoring QA policy in accordance with HUD required SEMAP indicators. • In June 2005, VHA established adopted and implemented a voucher program termination policy and a Public Housing lease termination policy. . • In September 2025, the VHA implemented a Violence Against Women Act (VAWA) policy effective November 1, 2025. • VHA has reached out to Nan McKay for Assistance with developing a new Admissions and Continued Occupancy Plan (ACOP). • VHA has sent out 126 OBV preference update notices to all applicants currently on the PBV 0/1 bedroom waitlist. Only 21 have been returned to date. VHA will continue to collect and update preferences. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Finding 1157001 (2024-001)

Material Weakness 2024

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, ...

Finding ref number: 2024-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Authority contact person: Sasha Sleiman, 1555 Methow St. Wenatchee, WA 98801, 509-663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Compliance Manager. The Housing Authority will also implement a peer-review system for staff to review files on a regular basis. Clients on the Housing Choice Voucher program are split between two staff members by last name, the peer-review system will require staff to audit on a quarterly basis the other person's case load at random to ensure errors are caught and addressed and further training can be conducted as needed. Anticipated date to complete the corrective action: January 2026

View Audit 369309

Finding 1157000 (2024-005)

Material Weakness 2024

Town of Clinton

MA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedu...

Finding 2024-005 – The Town did not have formal written policies that covered all federal award criteria, including determination of allowable costs, suspension and debarment and subrecipient monitoring. Corrective Action Planned: An amendment to the “Town of Clinton Federal Grant Management Procedures” that covers all federal award criteria to include determination of allowable costs, suspension and debarment and subrecipient monitoring will be reviewed by the Clinton Select Board and then distributed to pertinent grant personnel within the organization once approved. Anticipated Completion Date: November 1, 2025 Contact: Michael J. Ward, Town Administrator

View Audit 369308

Corrective Action Plans

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