Corrective Action Plans

Finding 1167759 (2025-009)

Material Weakness 2025

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Student Financial Aid Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to v...

Condition: The School District relies on two-third party vendors to manage key financial aid systems, including student information, eligibility determinations, disbursement calculations, and reporting. During the audit period, the institution did not perform any oversight activities or testing to verify the integrity, accuracy, or compliance of the systems managed by the vendor. There were no documented controls, service-level agreements, or monitoring procedures in place. Planned Corrective Action: The School District will establish formal oversight procedures for all third-party vendors supporting financial aid functions. This will include developing and maintaining service-level agreements, implementing documented monitoring and testing protocols, and conducting periodic reviews to verify system accuracy, data integrity, and federal compliance. Staff will be trained on these updated processes to ensure ongoing accountability. Contact Person Responsible for corrective action: Almir Hodzic Anticipated Completion Date: June 30, 2026

View Audit 379034

Finding 1167665 (2025-004)

Material Weakness 2025

Town of North Haven, Connecticut

CT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although ret...

Allowable Costs - Special Education Cluster (IDEA) (Significant Deficiency - Other Matter) Description of Finding 1 employee’s pay rate was not updated to reflect the new fiscal year 2025 collective bargaining agreement for their specific union after its implementation in December 2024. Although retroactive pay for hours worked prior to ratification was correctly calculated and paid, the payroll system continued using the prior contract’s rate for all subsequent pay periods through the end of the school year. This occurred due to a failure in the payroll update process following contract implementation. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education will implement additional controls over payroll updates and establish a documented process for updating pay rates immediately after contract ratification. Additionally, review and verification of rate changes, along with periodic reconciliation against approved salary schedules or union agreements, should be performed to ensure accuracy and compliance. Name of Contact Person Christian Strickland, BOE Chief Operating Officer Projected Completion Date June 30, 2025

View Audit 378913

Finding 1167614 (2025-001)

Material Weakness 2025

Nineveh-Hensley-Jackson United School Corporation

IN

School Nutrition Programs Matching / Level of Effort / Earmarking Eligibility § 200.303

FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Descripti...

FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Food Service Director will work together to implement a system of controls surrounding eligibility. The Business Manager and Food Service Director will meet on a regular basis to verify eligibility outcomes to ensure accuracy. Anticipated Completion Date: Immediate. INDIANA STATE

View Audit 378845

Finding 1167594 (2025-002)

Material Weakness 2025

Msad #27

ME

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

SIGNIFICANT DEFICIENCIES, 2025-002 Allowable Costs and Activities: There is an audit recommendation that the District implement internal control processes and procedures to ensure that each purchase has a purchase order and an approved invoice at the time of payment, clearly indicating pre-approval ...

SIGNIFICANT DEFICIENCIES, 2025-002 Allowable Costs and Activities: There is an audit recommendation that the District implement internal control processes and procedures to ensure that each purchase has a purchase order and an approved invoice at the time of payment, clearly indicating pre-approval for the purchase and coding to ensure it is charged to the correct accounts. Corrective Action: The District already has a requisition/purchase order system in place and will expand it to ensure purchases are pre-approved and that invoices are approved and that the purchase is coded to the appropriate fund. Anticipated Completion Date: This corrective action has already been implemented. Status: Completed.

View Audit 378769

Finding 1167495 (2025-001)

Material Weakness 2025

Dima Iii, Inc.

DE

Internal Control / Segregation of Duties § 200.303

1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA III, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks. Segregation...

1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA III, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks. Segregation of duties is essential to maintaining the integrity of our operations and ensuring that no single individual has unchecked control over critical financial or compliance-related processes. b. Action(s) Taken or Planned on the Finding: 1. Implemented Monthly Oversight Meetings: We have instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances, and compliance matters. This structure enhances accountability and provides regular managerial oversight. 2. Hired Key Finance Staff to Support Segregation of Duties: To improve internal controls, we have hired a new Chief Financial Officer with expanded responsibilities over the accounting functions of the housing entities. We have also hired a Senior Director of Housing & Compliance. These hires have significantly enhanced our ability to segregate duties. We are currently in the process of formalizing these new roles, along with related internal controls and procedures, to establish a more robust control environment.

View Audit 378545

Finding 1167493 (2025-001)

Material Weakness 2025

Dima X, Inc.

DE

Internal Control / Segregation of Duties § 200.303

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA X, Inc. requires segregation of duties. We recognize that the current structure does not adequately sepa...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA X, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks. Segregation of duties is essential to maintaining the integrity of our operations and ensuring that no single individual has unchecked control over critical financial or compliance-related processes. b. Action(s) Taken or Planned on the Finding: 1. Implemented Monthly Oversight Meetings: We have instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances, and compliance matters. This structure enhances accountability and provides regular managerial oversight. 2. Hired Key Finance Staff to Support Segregation of Duties: To improve internal controls, we have hired a new Chief Financial Officer with expanded responsibilities over the accounting functions of the housing entities. We have also hired a Senior Director of Housing & Compliance. These hires have significantly enhanced our ability to segregate duties. We are currently in the process of formalizing these new roles, along with related internal controls and procedures, to establish a more robust control environment.

View Audit 378544

Finding 1167492 (2025-001)

Material Weakness 2025

Dima Ii, Inc.

DE

Internal Control / Segregation of Duties § 200.303

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA II, Inc. requires segregation of duties. We recognize that the current structure does not adequately sep...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA II, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks. Segregation of duties is essential to maintaining the integrity of our operations and ensuring that no single individual has unchecked control over critical financial or compliance-related processes. b. Action(s) Taken or Planned on the Finding: 1. Implemented Monthly Oversight Meetings: We have instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances, and compliance matters. This structure enhances accountability and provides regular managerial oversight. 2. Hired Key Finance Staff to Support Segregation of Duties: To improve internal controls, we have hired a new Chief Financial Officer with expanded responsibilities over the accounting functions of the housing entities. We have also hired a Senior Director of Housing & Compliance. These hires have significantly enhanced our ability to segregate duties. We are currently in the process of formalizing these new roles, along with related internal controls and procedures, to establish a more robust control environment.

View Audit 378543

Finding 1167429 (2025-003)

Material Weakness 2025

Lutheran Social Services of South Dakota

SD

Questioned Costs Special Tests & Provisions HUD Housing Programs § 200.303

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing fr...

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing from the participant file. No case activity or other documentation was able to be provided to indicate that these visits were conducted in accordance with the federal program. b. One instance was identified where an expense was paid and reimbursed under the grant without evidence of a formal request, invoice support, review, or approval. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on required documentation needed to maintain a complete case file, and that documentation is being completed and retained. Anticipated Completion Date: December 31, 2025

View Audit 378522

Finding 1167428 (2025-002)

Material Weakness 2025

Lutheran Social Services of South Dakota

SD

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency § 200.303

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was...

Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was written. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on the proper sequence of approval and release of checks. Where appropriate, procedures may be modified to ensure proper approval is obtained and documented, prior to checks being delivered to clients. Anticipated Completion Date: December 31, 2025

View Audit 378522

Finding 1167427 (2025-001)

Material Weakness 2025

Lutheran Social Services of South Dakota

SD

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: Two instances were identified where the participant was underpaid based upon eligibility for one mont...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: Two instances were identified where the participant was underpaid based upon eligibility for one month. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on how to calculate eligibility, and to ensure proper documentation is retained when there are barriers to determining that eligibility. Anticipated Completion Date: December 31, 2025

View Audit 378522

Finding 1167423 (2025-003)

Material Weakness 2025

Batesville Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.334

FINDING 2025-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in.us View...

FINDING 2025-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will request and review weekly wage reports for all Davis-Bacon Act projects. Documents will be reviewed and signed off by the Director of Operations and kept for audit. Anticipated Completion Date: Immediately 12/08/2025

View Audit 378499

Finding 1167419 (2025-002)

Material Weakness 2025

Batesville Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Internal Controls Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in Views of Responsible Officials: We concur with the finding....

FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Internal Controls Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure free and reduced guidelines are reviewed by the Corporation Treasurer. The school corporation will establish a proper system for internal controls and develop procedures to ensure EFTs are reviewed by the Director of Operations. Anticipated Completion Date: Immediately 12/08/2025

View Audit 378499

Finding 1167404 (2025-001)

Material Weakness 2025

Bay County Council on Aging, Inc.

FL

Questioned Costs Subrecipient Monitoring Eligibility § 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 1167353 (2025-012)

Material Weakness 2025

State of New York

NY

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

State Agency: NYS Division of Homeland Security and Emergency Services Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN #: 97.036 Single Audit Contact: Celines Jorge-Gecewicz Title: Director of Finance for Disaster Recovery Programs Telephone: (518) 473-5694 ...

State Agency: NYS Division of Homeland Security and Emergency Services Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN #: 97.036 Single Audit Contact: Celines Jorge-Gecewicz Title: Director of Finance for Disaster Recovery Programs Telephone: (518) 473-5694 E-mail Address: Celines.Jorge-Gecewicz@dhses.ny.gov Audit Report Reference: 2025-012 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The Division of Homeland Security and Emergency Services (DHSES) Disaster Recovery Programs (DRP) acknowledges the identified discrepancies between amounts as reported to the Federal government and the supporting documentation associated with those award amounts as required by the Federal Funding Accountability and Transparency Act (FFATA). DHSES DRP has implemented immediate corrective actions to strengthen internal guidance related to reporting and internal controls monitoring to ensure timely and accurate FFATA reporting. The nature of FEMA reimbursement often takes years from the emergency declaration to the reimbursement of expenses and the project closeout and may include multiple disbursements to applicants over multiple fiscal years. FFATA data reported in all prior New York State Fiscal Years was completed in the now retired FFATA Subaward Reporting System (FSRS.gov). This system was retired on March 6, 2025, and replaced with subaward reporting on SAM.gov on March 8, 2025 – just 23 days before the close of State Fiscal Year (FY) 2025. All existing data from FSRS.gov was migrated to SAM.gov. During transition training, Federal representatives indicated that while there could be accuracy issues related to the data migration – grantees would not be required to remediate these issues. After the completion of migration, DHSES DRP staff noticed data inaccuracies and submitted support requests through the US General Services Administration’s Federal Service Desk (fsdsupport@gsa.gov) and USAspending Service Desk Team (usaspending.help@fiscal.treasury.gov). However, to date, no Federal solution has been identified. While efforts to identify a solution at the Federal level have been unsuccessful, DHSES DRP staff continue to review and correct all information previously submitted for open disasters. Going forward staff will make necessary corrections to SAM.gov, where feasible, to achieve full compliance. Additionally, the State will revise Budget Bulletin L-0302 - Federal Funding Accountability and Transparency Act Guidance to remind agencies to be aware of the conversion to SAM.gov and the need to verify/correct data, and report inaccuracies to the Federal government.

View Audit 378379

Finding 1167344 (2025-003)

Material Weakness 2025

State of New York

NY

Period of Performance Questioned Costs § 200.1 § 200.211 § 200.303

State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Audit Manager Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-003 An...

State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Audit Manager Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-003 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: New York State Education Department (SED) has updated the payment procedures to require additional review prior to processing and will provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the Vocational Rehabilitation grant. Additional controls planned include the alignment of purchase orders with the Federal fiscal year to ensure cost centers are appropriately assigned to services.

View Audit 378379

Finding 1167343 (2025-002)

Material Weakness 2025

State of New York

NY

Questioned Costs Eligibility Period of Performance § 200.303

State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Auditor 3 Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-002 Antici...

State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Auditor 3 Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-002 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: New York State Education Department (SED) ACCES-VR began doing quarterly data validation reviews prior to RSA 911 submission in early 2025. ACCES-VR is also working on updating the RSA 911 Reporting Data Validation policies and procedures to address this request from the RSA monitoring visit in 2024.

View Audit 378379

Finding 1167342 (2025-001)

Material Weakness 2025

State of New York

NY

Questioned Costs Eligibility Period of Performance § 200.303

State Agency: Office of Children and Family Services Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.hahn@ocfs.ny.gov Audit Report Reference: 2025-...

State Agency: Office of Children and Family Services Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.hahn@ocfs.ny.gov Audit Report Reference: 2025-001 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The New York State Commission for the Blind (NYSCB) opens and maintains cases of blind and visually impaired individuals who apply for vocational rehabilitation and low vision services. Participants can apply and receive services multiple times, which can result in reporting more than one cycle on the RSA-911. In some cycles, the cases were open for more than 10 years, so the original application date is reflected on the RSA-911. These instances resulted in missing signatures on applications or Individualized Plans for Employment (IPE). The NYSCB has implemented a process that requires each Senior Vocational Rehabilitation Counselor (SVRC) to select 5 cases per month to complete an internal case review. There are two Internal case review forms used- one is for the case to be reviewed at IPE development or re-development and the other form is for the case to be reviewed at placement/case closure. If the SVRC finds documentation or signatures missing, they will notify the Vocational Rehabilitation Counselor (VRC) of the missing information by providing the completed form with their comments and follow up required. This process will continue. NYSCB will be providing further training to VRCs who complete applications and develop IPEs to emphasize the importance of having the participants sign the required forms. In addition, NYSCB will be providing training to the supervisors (including SVRCs and District Managers) in each district office when applications are taken by telephone to provide reasonable accommodations to our blind participants. Senior management will develop a written protocol which each district will be required to follow for how to manage accepting applications and signatures when cases are assigned to VRCs.

View Audit 378379

Finding 1167235 (2025-003)

Material Weakness 2025

Hill Top Home of Comfort, Inc.

ND

Questioned Costs Special Tests & Provisions Significant Deficiency § 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 1167187 (2025-003)

Material Weakness 2025

Wentworth Corporation

RI

HUD Housing Programs Questioned Costs Cash Management § 200.303

2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...

2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378210

Finding 1167186 (2025-002)

Material Weakness 2025

Wentworth Corporation

RI

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...

2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378210

Finding 1167181 (2025-002)

Material Weakness 2025

Tlr Realty

RI

HUD Housing Programs Questioned Costs Cash Management § 200.303

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378209

Finding 1167180 (2025-001)

Material Weakness 2025

Tlr Realty

RI

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378209

Finding 1167177 (2025-002)

Material Weakness 2025

Shore Courts, INC

RI

HUD Housing Programs Questioned Costs Cash Management § 200.303

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378208

Finding 1167176 (2025-001)

Material Weakness 2025

Shore Courts, INC

RI

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...

2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378208

Finding 1167173 (2025-002)

Material Weakness 2025

Obed Apartments Inc.

RI

HUD Housing Programs Questioned Costs Cash Management § 200.303

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...

2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing

View Audit 378207

Corrective Action Plans

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