Corrective Action Plans

Finding 1221710 (2026-004)

Material Weakness 2026

NH

HUD Housing Programs Significant Deficiency

Finding 2026-004 Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Partnership Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compl...

Finding 2026-004 Plan: Please see below the new process regarding hiring additional staff and turnover at Community Action Partnership Belknap-Merrimack Counties Inc. Due to lack of management, it is understood the importance of having staff training on a regular basis to ensure management and compliance duties can be performed adequately. Community Action Program Belknap-Merrimack Counties Inc. plans to improve the standards of employee training and will be hosting quarterly trainings on employee responsibilities, performance, and areas for improvement. This includes HUD trainings and keeping up to date on any new HUD policies and procedures. We understand the importance of a well-trained staff. We are committed to our performance and adhering to HUD standards while implementing policies to follow for continuous improvement. Please see below the new process regarding filling vacancies and completing management duties in a timely manner: 1. Immediate Focus on Vacancies: We are prioritizing the filling of vacant units by having two staff members complete move ins at the same time. 2. Streamlined Recertification Process: We have updated our process to ensure all tenants are recertified in a timely manner. There has been a new system in place to monitor deadlines and improve efficiency. 3. Staffing and Training: We are actively recruiting and training additional staff to ensure these tasks are handled promptly, preventing future delays. These steps will address the backlog of management duties and ensure that all tasks, such as filling vacancies, submitting budgets, and completing tenant recertifications, are handled in a timely and efficient manner. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1221708 (2026-003)

Material Weakness 2026

Belmont Elderly Housing, Inc.

NH

HUD Housing Programs

Finding 2026-003 Action Plan: Management has submitted all corrections to HUD, but the MOR report has not been closed out or finalized as of yearend. See 2026-003. Completion Date: 9/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1221706 (2026-001)

Material Weakness 2026

Belmont Elderly Housing, Inc.

NH

Subrecipient Monitoring Significant Deficiency

Finding 2026-001 Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align...

Finding 2026-001 Plan: Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. 2) Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 11/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 405980

Finding 1220319 (2026-001)

Material Weakness 2026

Asi Freeport, Inc.

MN

HUD Housing Programs Questioned Costs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2026-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's disability verification. Recommendation: The Project should obtain a copy of the tenant's disability verificati...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2026-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's disability verification. Recommendation: The Project should obtain a copy of the tenant's disability verification and place it in the tenant file. Action Taken: The Project agrees with the finding. They obtained a copy of the tenant's disability verification during June, 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 405403

Finding 1220318 (2026-001)

Material Weakness 2026

Gibb Marianna Village, Inc.

FL

MANAGEMENT AGREENS WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $187. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.

View Audit 405393

Finding 1218355 (2026-001)

Material Weakness 2026

Asi-Alexandria, Inc.

MN

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2026-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project's replacement reserve cash balance was underfunded at March 31, 2026. Recommendation: The Project should deposit $30 into the replacement reserve account. Action Taken: ...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2026-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project's replacement reserve cash balance was underfunded at March 31, 2026. Recommendation: The Project should deposit $30 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $30 into the replacement reserve account in April 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Jeanne Overocker at 651-645-7271.

View Audit 404632

Finding 1218249 (2026-001)

Material Weakness 2026

Shawme Heights II ,inc

MA

Cash Management HUD Housing Programs Subrecipient Monitoring

Remaining balance was deposited on April 16, 2026. In the future management will ensure deposits are made timely or obtain HUD appproval permitting delay if there were cash flows issues.

View Audit 404495

Finding 1214435 (2026-001)

Material Weakness 2026

Malone Community Center Housing Corporation Dba Malone Manor 10311083

IN

HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment

Statement of Condition 2026-001 (Assistance Listing 14.155): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended January 31, 2026. Recommendation: Management should notify the lender of the new reserve for replacement deposit amount and make an ad...

Statement of Condition 2026-001 (Assistance Listing 14.155): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended January 31, 2026. Recommendation: Management should notify the lender of the new reserve for replacement deposit amount and make an additional $565 deposit to the reserve for replacements fund on the next billing. Management Response: Agree. Management has notified the lender of the new required deposit and will make an additional $565 deposit to the reserve for replacements fund on the next billing.

View Audit 401127

Finding 1241802 (2025-001)

Material Weakness 2025

CINCINNATI CITY HALL

IA

The City is reviewing procedures to determine how to achieve maximum segregation of duties.

View Audit 415780

Finding 1241801 (2025-002)

Material Weakness 2025

Kulaniakea

HI

Reporting

Management will work to establish and implement internal controls for the reporting compliance requirement.

View Audit 415779

Finding 1241800 (2025-001)

Material Weakness 2025

Kulaniakea

HI

Management will work to complete annual audits within the prescribed due dates.

View Audit 415779

Finding 1241762 (2025-002)

Material Weakness 2025

Comanche County Facilities Authority

OK

Reporting

Management is in the process of developing internal control procedures that ensure all necessary information is provided to the accountant to ensure timely filing of audit report with the Federal Clearinghouse.

View Audit 415765

Finding 1241761 (2025-003)

Material Weakness 2025

Mha Housing of the Piedmont, Inc.

NC

HUD Housing Programs

In response to the finding regarding failure to make a full and timely surplus cash deposit, management contends that we understand the audits need to be completed timely to know the correct surplus cash amount to be deposited in a timely manner. Until we can get to that point, we will make provisio...

In response to the finding regarding failure to make a full and timely surplus cash deposit, management contends that we understand the audits need to be completed timely to know the correct surplus cash amount to be deposited in a timely manner. Until we can get to that point, we will make provisional calculations to estimate this amount, if any, so it can be deposited in a timely manner.

View Audit 415764

Finding 1241760 (2025-002)

Material Weakness 2025

Mha Housing of the Piedmont, Inc.

NC

HUD Housing Programs Reporting

: To address the noted deficiencies in the late submissions to HUD and the FAC, management contends that the issues from the prior year have been extensive and we are still making necessary corrections and climbing out of the hole we found ourselves in. We are doing our best to get all the accounts ...

: To address the noted deficiencies in the late submissions to HUD and the FAC, management contends that the issues from the prior year have been extensive and we are still making necessary corrections and climbing out of the hole we found ourselves in. We are doing our best to get all the accounts corrected as we continue to run operations daily. Even though it’s been a slow process we are seeing great progress. It is our goal to have the audits completed timely as we always did in the past.

View Audit 415764

Finding 1241759 (2025-001)

Material Weakness 2025

Mha Housing of the Piedmont, Inc.

NC

Subrecipient Monitoring Eligibility HUD Housing Programs

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and...

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and managing files. All forms are now saved in tenant files, and not on individual laptops as they were in the past. The supervisor has also implemented schedules and tracking systems for monthly voucher submissions, annual recertifications, quarterly income checks and other processes in the occupancy workflow. In addition, the supervisor and the lead staff for housing compliance perform regular checks on tenant application paperwork and random checks on tenant files to ensure accuracy and completeness and correct any mistakes. Ongoing staff training, support and mentoring continues.

View Audit 415764

Finding 1241758 (2025-003)

Material Weakness 2025

Mha Housing of Eastern North Carolina, Inc.

NC

HUD Housing Programs

In response to the finding regarding low occupancy rate, management contends that the Project is doing all that is within its control to get the vacant units rented.

View Audit 415763

Finding 1241757 (2025-002)

Material Weakness 2025

Mha Housing of Eastern North Carolina, Inc.

NC

HUD Housing Programs Reporting

To address the noted deficiencies in the late submissions to HUD and the FAC, management contends that the issues from the prior year have been extensive and we are still making necessary corrections and climbing out of the hole we found ourselves in. We are doing our best to get all the accounts co...

To address the noted deficiencies in the late submissions to HUD and the FAC, management contends that the issues from the prior year have been extensive and we are still making necessary corrections and climbing out of the hole we found ourselves in. We are doing our best to get all the accounts corrected as we continue to run operations daily. Even though it’s been a slow process we are seeing great progress. It is our goal to have the audits completed timely as we always did in the past.

View Audit 415763

Finding 1241756 (2025-001)

Material Weakness 2025

Mha Housing of Eastern North Carolina, Inc.

NC

Subrecipient Monitoring Eligibility HUD Housing Programs

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and...

To address the noted deficiencies in tenant file documentation, staff and supervisors will continue to follow established processes. Supervisors continue to track and monitor productivity and progress. The current supervisor has implemented clear and concise instructions and rules for completing and managing files. All forms are now saved in tenant files, and not on individual laptops as they were in the past. The supervisor has also implemented schedules and tracking systems for monthly voucher submissions, annual recertifications, quarterly income checks and other processes in the occupancy workflow. In addition, the supervisor and the lead staff for housing compliance perform regular checks on tenant application paperwork and random checks on tenant files to ensure accuracy and completeness and correct any mistakes. Ongoing staff training, support and mentoring continues.

View Audit 415763

Finding 1241755 (2025-005)

Material Weakness 2025

Hollywood West Tenant Action Committee

CA

Subrecipient Monitoring HUD Housing Programs

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-005: The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, audit adjustments provided by management were required to present the June 30, 2025 financial statements in accordance with GAAP. Recommendation: Management should review the internal controls to ensure that the accounting software allows for timely recording of information and that a timely review of the reconciliations is completed by another accountant not responsible for the month end close. Action(s) taken or planned on the finding: The accounting software provider is being changed and a new system to indicate review and approval of the month end closing process will be implemented.

View Audit 415762

Finding 1241754 (2025-004)

Material Weakness 2025

Hollywood West Tenant Action Committee

CA

HUD Housing Programs Subrecipient Monitoring

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-004: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the year ended June 30, 2025. Recommendation: The Corporation should ensure the annual financial report is filed within 90 days of year end. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD. No further action is required.

View Audit 415762

Finding 1241753 (2025-003)

Material Weakness 2025

Hollywood West Tenant Action Committee

CA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-003: The Corporation did not submit audited financial statements to the Federal Audit Clearinghouse after the receipt of the auditor's reports timely for the year ended June 30, 2024. Recommendation: The Corporation should submit audited financial statement to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted on April 10, 2026.

View Audit 415762

Finding 1241752 (2025-002)

Material Weakness 2025

Hollywood West Tenant Action Committee

CA

HUD Housing Programs

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-002: Management fees of $7,988 were prepaid at June 30, 2025. Recommendation: The management agent should charge management fees as approved by HUD and should reimburse management fees of $7,988 to the Property. Action(s) taken or planned on the finding: See management response on schedule of findings and questioned costs.

View Audit 415762

Finding 1241751 (2025-001)

Material Weakness 2025

Hollywood West Tenant Action Committee

CA

HUD Housing Programs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-001: During the year ended June 30, 2025, the Corporation made a reserve for replacement withdrawal without receiving written consent from HUD in the amount of $122,312. Recommendation: Management should request the written consent from HUD for the withdrawal retroactively or transfer $122,312 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: See management response on schedule of findings and questioned costs.

View Audit 415762

Finding 1241745 (2025-002)

Material Weakness 2025

City of Sweetwater, Florida

FL

Reporting § 200.328

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department are working closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Departme...

Views of Responsible Officials and Planned Corrective Actions The Grants Administrator and the Finance Department are working closely to compare all expenditures incurred by quarter to the expenditures as reported to the grantor in the quarterly reports. The Grants Administrator and Finance Department have been working to make any corrections necessary for reporting purposes and to address the timing and presentation issues of expenditures as incurred versus as reported. Going forward, the Grants Administrator will be more involved in communicating with the Finance Department, at a minimum on a monthly basis, in regard to the reporting of expenditures that are being funded by federal, state, and local awards. The Finance Department and Grants Administrator are working to correct this finding through final reporting and closeout of the award.

View Audit 415759

Finding 1241740 (2025-004)

Material Weakness 2025

TUCOEMAS FEDERAL CREDIT UNION

CA

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Material Weakness and Noncompliance: See Finding 2025-004. Recommendation: Management should establish formal grant acceptance and reporting procedures, including a reporting calendar, assigned preparer and reviewer responsibilities, documented supervisory review, reconciliation of reported amounts ...

Material Weakness and Noncompliance: See Finding 2025-004. Recommendation: Management should establish formal grant acceptance and reporting procedures, including a reporting calendar, assigned preparer and reviewer responsibilities, documented supervisory review, reconciliation of reported amounts to supporting records, and verification of timely submission. Action Taken: Prior to this finding, but subsequent to the audit period, the Credit Union established a formal grant management policy that defines roles, documentation standards, tracking procedures, reporting reconciliations, record retention, review and approval requirements, and periodic monitoring. The Credit Union considers all relevant requirements of Uniform Guidance, as well as specific requirements set forth in grant agreements and contracts. The Credit Union will maintain grant tracking records and reconcile grant activity to the general ledger and required award reports. Completion Date: July 28, 2026

View Audit 415753

Corrective Action Plans

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