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Corrective Action Plans

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Finding 1241785 (2026-004)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
4. Finding 2026-004: Unauthorized Use of Project Funds a. Comments on the Finding and Each Recommendation: We do not concur with the characterization of these transactions as unauthorized transfers. The payments were intended to settle accrued management fees and costs earned in the current and prio...
4. Finding 2026-004: Unauthorized Use of Project Funds a. Comments on the Finding and Each Recommendation: We do not concur with the characterization of these transactions as unauthorized transfers. The payments were intended to settle accrued management fees and costs earned in the current and prior years that remained unpaid. However, the payments were remitted to Synetics Corporation rather than directly to NAMI Delaware as the management agent and thus wWere recorded as a receivable rather than against the related obligations. We agree that related party payments should be better documented and recorded and are taking the corrective actions described below. b. Action(s) Taken or Planned on the Finding: 1. Related-Party Payment Procedures: We are adopting written procedures for all transactions with affiliates. Under these procedures, payments to affiliates will be supported by an invoice, cost allocation, or written agreement, remitted directly to the entity to which the obligation is owed, and recorded against the obligation being paid. Any transfer of Project funds to an affiliate that does not settle a documented Project obligation will require prior written approval from HUD. A supervisor will review and approve each payment before disbursement, and evidence of that approval will be retained with the disbursement records. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241784 (2026-003)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $25,000, were not made during the year because we did not have a formal p...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $25,000, were not made during the year because we did not have a formal process for tracking required deposits. Due to current cash flow constraints resulting from the suspension of rental assistance payments, we intend to deposit the $25,000 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241783 (2026-002)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to ...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to the PRAC renewal not being completed before the contract expired. The PRAC has since been renewed through April 30, 2027, retroactive to May 1, 2026. We have also brought certifications current in TRACS, and HUD has released the held rental assistance payments. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241782 (2026-001)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities, as well as support for all certifications submitted to HUD, is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241781 (2026-003)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that nine of the twelve required monthly replacement reserve deposits, totaling $3,969, were not made during the year. The suspension of rental assistan...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that nine of the twelve required monthly replacement reserve deposits, totaling $3,969, were not made during the year. The suspension of rental assistance payments placed significant strain on the Project’s cash flow, and we intend to deposit the $3,969 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241780 (2026-002)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to ...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to the PRAC renewal not being completed before the contract expired. The PRAC has since been renewed through February 28, 2027, retroactive to March 1, 2026. We have also brought certifications current in TRACS, and HUD resumed rental assistance payments in October 2026. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241779 (2026-001)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241778 (2026-003)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $3,000, were not made during the year. The suspension of rental assistanc...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $3,000, were not made during the year. The suspension of rental assistance payments placed significant strain on the Project’s cash flow, and we intend to deposit the $3,000 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241777 (2026-002)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS. HUD ap...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS. HUD approved a rent increase on January 29, 2026, effective October 1, 2025. We have since brought certifications current in TRACS, and HUD resumed rental assistance payments in August 2026. We will resubmit the March 2026 voucher, which HUD canceled. The PRAC has since been renewed through September 30, 2027. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241776 (2026-001)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241742 (2026-001)
Material Weakness 2026
Housing Authority of the City of Independence
MO
Cash Management Procurement, Suspension & Debarment HUD Housing Programs
Corrective Action: deferred Capital Fund Program (CFP) revenue balance of $15,076 resulted from IHA inadvertently drawing funds from the incorrect CFP grant to pay an eligible expense. When the error was discovered, IHA drew the funds from the correct CFP grant and applied an eligible expense to the...
Corrective Action: deferred Capital Fund Program (CFP) revenue balance of $15,076 resulted from IHA inadvertently drawing funds from the incorrect CFP grant to pay an eligible expense. When the error was discovered, IHA drew the funds from the correct CFP grant and applied an eligible expense to the CFP grant that had previously been drawn down, net zeroing the error. To ensure CFP funds are drawn only to cover valid expenses and no more than three (3) days in advance of disbursement, as required by the HUD Capital Fund Guidebook (2016) and 2 CFR 200.305(b), IHA has implemented the following internal control procedures over CFP cash management: 1. Draw Timing. CFP funds will be drawn in eLOCCS only after an invoice has been received, approved, and scheduled for payment, or after payment has been issued. No draw will be requested more than three (3) days before the related disbursement, and the amount drawn will not exceed the approved invoice amount. 2. Grant Verification Before Each Draw. Each eLOCCS draw will be supported by a CFP Draw Request worksheet identifying the vendor, invoice number, amount, CFP grant number, and Budget Line Item (BLI). Before submission, the grant number and BLI will be verified against the approved Annual Statement/Performance and Evaluation Report (form HUD-50075.1) and the invoice to confirm the expense is charged to the correct grant year. 3. Segregation of Duties. The staff member who prepares the draw request will not be the same individual who approves the draw in eLOCCS. The CEO will review and approve each draw request and its supporting documentation before the draw is submitted. 4. Monthly Reconciliation. Each month, eLOCCS draws will be reconciled by grant number to CFP deferred CFP revenue account will be reviewed monthly, and any CFP funds that remain undisbursed more than three (3) days after a draw will be investigated and resolved. 5. Year-End Review. Before fiscal year-end close, the CEO and fee accountant will review the deferred CFP revenue account to confirm that all CFP funds drawn have been expended on eligible costs for the correct grant. 26 6. Correction of Future Draw Errors. Going forward, if a draw from the incorrect grant or a draw in excess of an eligible expense is discovered, IHA will not offset the error between grants. IHA will return the funds to HUD and then draw the correct amount from the correct grant, following HU Repayments greater than $2,000 will be remitted by wire transfer to the U.S. Treasury (FRB New York) for the U.S. Department of HUD (Ft. Worth, TX), with the complete grant number (PPN) entered in the third-party memorandum field. Department of HUD and mailed to US Bank, HUD-FAD Collections Ft. Worth, with the required cover letter. On the day of the wire transfer, IHA will email the HUD Office of the Chief Financial Officer (FWAC-AccountsReceivableDocuments@hud.gov), the PIH Field Office, and the PIH Office of Capital Improvements (PIHOCI@hud.gov), copying the designated OCFO contacts, using Backup documentation will include a copy of the wire transfer or check and a cover letter that identifies the reason for repayment, the source year of the federal appropriation, and the grant number (PPN). Once HUD has credited the returned funds, IHA will draw the eligible expense from the correct CFP grant, and the repayment and redraw documentation will be retained in the grant file. 7. Written Procedures and Training. cash management procedures, and all staff involved in CFP draws will be trained on them. Compliance will be monitored through the monthly reconciliation described above. Responsible Person: Tina Bartlett, CEO Implementation Date: Effective immediately If you have any further questions, please let me know. Contact Person: Tina Bartlett, CEO 4215 S. Hocker Dr., Bldg. 5 Independence, MO 64055 816-994-0204 4215
View Audit 415757
Finding 1241666 (2026-001)
Material Weakness 2026
Faulkner University
AL
Student Financial Aid
Corrective Action Plan for Finding 2026-001 – In May 2025, the University executed a contract to implement a new and modern Student Information System. This multi-year implementation project is expected to be completed by Fall 2029. The University is on track to complete the implementation as schedu...
Corrective Action Plan for Finding 2026-001 – In May 2025, the University executed a contract to implement a new and modern Student Information System. This multi-year implementation project is expected to be completed by Fall 2029. The University is on track to complete the implementation as scheduled. During the interim period, the University will continue to emphasize data validation and accuracy through staff training and monitoring. To further support the reporting process, the University engaged a former employee on a contractual basis during the fiscal year ended May 31, 2026. This individual brings extensive experience in enrollment reporting to both the National Student Clearinghouse (NSC) and the National Student Loan Data System (NSLDS), providing valuable expertise during this transitional phase.
View Audit 415729
Finding 1241657 (2026-004)
Material Weakness 2026
Winona Housing and Redevelopment Authority
MN
HUD Housing Programs Cash Management § 200.305
Management will draw down Capital Funds on the date the check is written to avoid drawing down too early.
Management will draw down Capital Funds on the date the check is written to avoid drawing down too early.
View Audit 415722
Finding 1241656 (2026-003)
Material Weakness 2026
Winona Housing and Redevelopment Authority
MN
HUD Housing Programs
Management now knows that the voucher request date must occur on or before the date obligated in ELOCCS. They will implement that procedure when working in Capital Fund.
Management now knows that the voucher request date must occur on or before the date obligated in ELOCCS. They will implement that procedure when working in Capital Fund.
View Audit 415722
Finding 1241624 (2026-001)
Material Weakness 2026
Clark University
MA
Student Financial Aid Special Tests & Provisions § 200.516
Finding 2026-001 – Management’s Corrective Action Plan | To whom it may concern: | U.S. Department of Education | Award Year 2025-2026 | Student Financial Assistance Cluster (ALN: 84.268) | Management concurs with the finding. The student's required withdrawal for academic performance was a Universi...
Finding 2026-001 – Management’s Corrective Action Plan | To whom it may concern: | U.S. Department of Education | Award Year 2025-2026 | Student Financial Assistance Cluster (ALN: 84.268) | Management concurs with the finding. The student's required withdrawal for academic performance was a University-initiated decision that fell outside the standard withdrawal process managed by the Registrar's Office. Because the decision letter was not forwarded to the Registrar's Office at the time the student was notified, the withdrawal was not recorded in Banner or reported to NSLDS within the required 60 days. The student's status has since been corrected in NSLDS. | To prevent this from recurring, the University will require that any office issuing a student status decision, including required withdrawals for academic performance, send a copy of the decision to the Registrar's Office on the same day the student is notified. Steps are being taken to automate the notification process. The Registrar's Office will record the change in Banner so that it is included in the next Enrollment Reporting Roster submission. In addition, the Registrar's Office will compare academic standing decisions against enrollment status before each roster certification to confirm that all University-initiated withdrawals have been reported. | The anticipated completion date of June 1, 2027, reflects the implementation of the automated notification process and the completion of roster certifications under the new review procedure. | Leadership Responsible: Andy Marx, Ph.D., University Registrar, Clark University, 508-793-7426 | Anticipated Completion Date: June 1, 2027
View Audit 415682
Finding 1241612 (2026-001)
Material Weakness 2026
Newburgh Housing Authority
NY
Management will place all board meeting minutes and approved board resolution in a binder by date order for easy reference upon request.
Management will place all board meeting minutes and approved board resolution in a binder by date order for easy reference upon request.
View Audit 415659
Finding 1241603 (2026-001)
Material Weakness 2026
Ozark Christian College
MO
Student Financial Aid Eligibility § 200.303
Corrective Action Plan Audit Finding Reference: 2026 – 001 Planned Corrective Action: The College agrees with this finding and will formalize transfer student monitoring in a stand-alone written procedure. Specifically: • The Director of Student Financial Services will document a written procedure i...
Corrective Action Plan Audit Finding Reference: 2026 – 001 Planned Corrective Action: The College agrees with this finding and will formalize transfer student monitoring in a stand-alone written procedure. Specifically: • The Director of Student Financial Services will document a written procedure identifying every transfer student subject to NSLDS Transfer Student Monitoring, using admissions and registrar records, at the time the financial aid file is established. • Each identified transfer student will be added to NSLDS Transfer Student Monitoring, and resulting alerts cleared, before any Title IV funds are disbursed. • Completion of the transfer monitoring step will be documented in the student's file separately from the NSLDS financial aid history review. • A second financial aid staff member will review and document this step for each transfer student before disbursement is released. • The Director will train financial aid staff on the distinction between the NSLDS history review and Transfer Monitoring, and will review the transfer student population each term for compliance. Name of Contact Person: Kim Balentine, Director of Student Financial Services, kbalentine@occ.edu Anticipated completion date: The stand-alone written transfer student monitoring procedure will be completed prior to the start of the spring semester, with the monitoring and documentation steps applied to all transfer students beginning immediately.
View Audit 415646
Finding 1241598 (2026-002)
Material Weakness 2026
Morse Elderly Housing Corporation
FL
HUD Housing Programs Reporting
FINDING No. 2026-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: S...
FINDING No. 2026-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: Staff training has been provided to ensure that annual reviews of tenant utility allowances are performed. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 415637
Finding 1241597 (2026-001)
Material Weakness 2026
Morse Elderly Housing Corporation
FL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Oversight Agency for Audit, Morse Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2026. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, Morse Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2026. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2025 through March 31, 2026 The findings from the March 31, 2026 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2026-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should ensure adherence to and the monitoring of established controls over cash disbursements. Action Taken: Staff training has been provided to ensure proper procedures are followed.
View Audit 415637
Finding 1241596 (2026-005)
Material Weakness 2026
VILLAGE OF ATWOOD
IL
Reporting
The Village does not believe it is cost-effective to obtain necessary expertise and has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.
The Village does not believe it is cost-effective to obtain necessary expertise and has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.
View Audit 415634
Finding 1241595 (2026-004)
Material Weakness 2026
VILLAGE OF ATWOOD
IL
Internal Control / Segregation of Duties
The Village has segregated as many duties as possible given the small accounting staff.
The Village has segregated as many duties as possible given the small accounting staff.
View Audit 415634
Finding 1241594 (2026-006)
Material Weakness 2026
VILLAGE OF ATWOOD
IL
Matching / Level of Effort / Earmarking
At the time of receiving this finding, the Village has substantially completed the project for which payments were made to contractors under the contract mentioned above. The Village will include these provisions in future contracts for which payments of federal awards will be made.
At the time of receiving this finding, the Village has substantially completed the project for which payments were made to contractors under the contract mentioned above. The Village will include these provisions in future contracts for which payments of federal awards will be made.
View Audit 415634
Finding 1241586 (2026-004)
Material Weakness 2026
Coal Country Community Health Center, Inc.
ND
Subrecipient Monitoring Procurement, Suspension & Debarment
Federal Agency Name: U.S. Department of Health and Human Services Program Name: Rural Health Network Development Program Federal Assistance Listing #93.912 Finding Summary: The Health Center does not have an adequate internal control policy for subrecipient monitoring to ensure the procedures necess...
Federal Agency Name: U.S. Department of Health and Human Services Program Name: Rural Health Network Development Program Federal Assistance Listing #93.912 Finding Summary: The Health Center does not have an adequate internal control policy for subrecipient monitoring to ensure the procedures necessary to comply with Uniform Guidance requirements are followed. Corrective Action Plan: We have implemented a formal subrecipient monitoring policy that complies with Uniform Guidance that includes procedures for conducting risk assessments, performing monitoring activities, obtaining and reviewing required subrecipient reports, maintaining subaward documentation, and following up on identified compliance issues. Responsible Individuals: David Whipps, CFO, and Kurt Waldbillig, CEO Anticipated Completion Date: 12/31/2026
View Audit 415624
Finding 1241585 (2026-003)
Material Weakness 2026
Coal Country Community Health Center, Inc.
ND
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Federal Agency Name: U.S. Department of Health and Human Services Program Name: Rural Health Network Development Program Federal Assistance Listing #93.912 Finding Summary: The Health Center does not have adequate internal controls to ensure that the FFATA reporting requirements were completed in ac...
Federal Agency Name: U.S. Department of Health and Human Services Program Name: Rural Health Network Development Program Federal Assistance Listing #93.912 Finding Summary: The Health Center does not have adequate internal controls to ensure that the FFATA reporting requirements were completed in accordance with the grant agreement, and within the timeframe required. Corrective Action Plan: We will implement internal controls over FFATA reporting to ensure that all reportable first-tier subawards are appropriately identified, evaluated for reporting requirements, and submitted in SAM.gov accurately and within the required reporting timeframe. Responsible Individuals: David Whipps, CFO, and Kurt Waldbillig, CEO Anticipated Completion Date: 12/31/2026
View Audit 415624
Finding 1241472 (2026-001)
Material Weakness 2026
Prince of Peace Housing, INC
FL
HUD Housing Programs Special Tests & Provisions
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the...
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the replacement reserve balance.
View Audit 415562
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