Corrective Action Plans

Finding 1156463 (2024-001)

Material Weakness 2024

King County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

The Facilities Management Division will develop and implement a training program for key personnel that procure goods and services. The training curriculum will include assessment of purchasing and procurement activities related to federal financial assistance, procedures involving routing of contra...

The Facilities Management Division will develop and implement a training program for key personnel that procure goods and services. The training curriculum will include assessment of purchasing and procurement activities related to federal financial assistance, procedures involving routing of contract requests through established King County Procurement processes, and timelines to submit similar requests through central procurement with sufficient time to allow central procurement to perform all the necessary legal and compliance checks necessary for the associated transactions. After initial training, all existing key personnel will receive repeat training every 2 years; all new staff will receive training as part of onboarding procedures.

View Audit 368796

Finding 1156462 (2024-001)

Material Weakness 2024

Housing Authority of the City of Sheboygan

WI

Internal Control / Segregation of Duties

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 368787

Finding 1156461 (2024-001)

Material Weakness 2024

Homeless No More, Inc. 122-Hd085-Wdd-Np

CA

HUD Housing Programs Reporting

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporatio...

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2024 through December 31, 2024 The finding from the 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2024-001 Section 811 (Capital Advance Loan), AL No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: As of the current date the delinquent deposits have not been brought up to date due to ongoing cash flow issues. The Project is negotiating for a rent increase and is in the process of renewing its contract with HUD. Once both the rent increase and contract renewal are approved the replacement reserve account will be funded as soon as the HUD assistance payments are received. If you have any questions regarding the plan, please call Dan O’Brien, Treasurer (213) 251-3410. Sincerely, Dan O’Brien Treasurer

View Audit 368785

Finding 1156460 (2024-001)

Material Weakness 2024

Power Forward Communities, Inc.

MD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.180

Management’s Corrective Action Plan PFC Management Corrective Action Plan: Debarment Strict adherence to procurement regulations and compliance with required suspension and debarment checks are already represented within PFC’s compliance policies and procedures. Power Forward Communities will streng...

Management’s Corrective Action Plan PFC Management Corrective Action Plan: Debarment Strict adherence to procurement regulations and compliance with required suspension and debarment checks are already represented within PFC’s compliance policies and procedures. Power Forward Communities will strengthen its internal controls around debarment checks for vendors in both its procurement and contracting processes to address the finding as follows: Procurement • PFC will use a process checklist for its procurements, similar to the checklist PFC developed for its coalition members. • The checklist will include an additional step for a debarment search on SAM.gov and require internal confirmation and documentation that this debarment check is valid. • This process checklist will be reviewed and signed off when complete by PFC management for each procurement. • PFC will include completed checklists to accompany each procurement memo. Contracting • PFC will continue including debarment language in each of its vendor contracts to ensure adherence to 2 CFR Section 180.300. • For vendors with contracts above $25,000, PFC will implement quality control by running a debarment search twice annually, once in June and once in December every year. This documentation will be saved to the vendor file.

View Audit 368780

Finding 1156459 (2024-002)

Material Weakness 2024

Southwestern Christian College

TX

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

Emergency Relief Fund (HEERF) Programs (significant deficiency) Condition (per audit): Non-compliance noted regarding untimely filing of quarterly and annual report. SwCC’s Explanation: The HEERF department and reporting systems were closed, and Grants personnel were unable to retrieve a copy of the...

Emergency Relief Fund (HEERF) Programs (significant deficiency) Condition (per audit): Non-compliance noted regarding untimely filing of quarterly and annual report. SwCC’s Explanation: The HEERF department and reporting systems were closed, and Grants personnel were unable to retrieve a copy of the required reports from the ESF Data Collection System by the suggested deadline of May 19, 2025. Corrective Actions (overseen by the President): 1. Grant Reporting Calendar o A compliance calendar with all DOE reporting deadlines was created in August 2025. o Internal deadlines are set two weeks before federal due dates. o Responsible Official: Director of Grants 2. Dual Review & Submission Tracking o All grant quarterly and annual reports must be reviewed and signed off by the Director of Grants, President, and Comptroller before submission. o Submission confirmations will be saved in the respective grants folder of the electronic filing system. o Responsible Officials: President, Director of Grants & Comptroller 3. Centralized Filing & Audit Readiness o Grant reports (quarterly, annual, and related correspondence) will be stored in the centralized electronic filing system for continuity and audit review. o Responsible Officials: Director of Grants & Business Office 4. Quarterly Compliance Checks o The President and Director of Grants will conduct quarterly compliance reviews to confirm all required reports are submitted timely. o Responsible Officials: President & Director of Grants 5. Time and Effort Reporting in Populi o Effective August 2025, time and effort reporting for all Title IV-funded student workers and grant-funded employees will be completed in Populi, capturing descriptions of duties and percentage of time worked, aligned with payroll and funding sources. o Responsible Officials: Director of Grants & Comptroller/Business Office Completion Date: Reporting calendar implemented August 2025; all future reports will be submitted timely under this protocol. Southwestern Christian College is committed to full compliance with federal regulations and the highest standards of financial accountability. The corrective actions outlined above address both Title IV and HEERF audit findings with immediate steps, ongoing monitoring, and strengthened internal controls. With the implementation of new reconciliation processes, expanded staffing in the Business Office, centralized electronic filing, enhanced verification and reporting protocols, and a structured compliance calendar, SwCC has established sustainable safeguards to prevent recurrence of deficiencies.

View Audit 368771 Questioned Costs: $1

Finding 1156458 (2024-001)

Material Weakness 2024

Southwestern Christian College

TX

Questioned Costs Student Financial Aid

Finding 2024-001: U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): Condition (per audit): Non-compliance with Title IV requirements, including missing reconciliations, inaccurate/untimely NSLDS reporting, incomplete Work-Study files, missing refu...

Finding 2024-001: U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): Condition (per audit): Non-compliance with Title IV requirements, including missing reconciliations, inaccurate/untimely NSLDS reporting, incomplete Work-Study files, missing refund documentation, incomplete FAFSA verification records, and unavailable FISAP reconciliation documentation. Questioned Costs: $29,087 Corrective Actions (overseen by the President): 1. Monthly Title IV Reconciliations o Beginning August 2025, monthly reconciliations between the Business Office and Financial Aid Office will be conducted and logged in the new centralized electronic filing system in Populi for audit readiness and continuity during staff transitions. o To further strengthen the process, two additional staff members, a new Accounts Payable Manager and Comptroller, with extensive audit and business office management and grants management/reconciliation experience, and has been added to the Business Office. o Reconciliation logs will be retained in the centralized electronic filing system in Populi. o Responsible Official: Comptroller/ Business Office Staff 2. Electronic Filing System o To address missing FISAP, refund, and Work-Study documentation, SwCC implemented an organized electronic filing system in Populi by funding stream, year, and document type. o Includes FISAP, Work-Study timesheets, NSLDS reports, and refund documentation. o Responsible Official: Financial Aid Director and Business Office. 3. Enrollment Reporting to NSLDS o To address untimely/incorrect reporting, weekly enrollment status reports will be submitted through Populi and verified with the Registrar. o SwCC is finalizing its agreement with the National Student Clearinghouse to further improve accuracy. o Responsible Official: Registrar. 4. Work-Study Documentation o To address missing student files, all Work-Study records (award letters, timesheets, disbursement records) will be scanned and retained in each student’s electronic file. o Responsible Official: Financial Aid Director. 5. Refund Documentation o To address missing refund testing documentation, all refund calculations will be cross-verified by the Business Office and Financial Aid Office, and approved by the President before posting. o Records will be stored in the filing system. o Responsible Official: Comptroller/ Business Office and Financial Aid Office 6. FAFSA Verification o To address incomplete verification documentation, SwCC uses a standardized verification checklist. The Populi system does not allow disbursement of student files selected for verification. A manual override is required, and these overrides will continue to be managed within the Office of Financial Aid for disbursement. o Responsible Official: Financial Aid Director. 7. FISAP Retention o To address unavailable FISAP records, annual FISAP submissions will be stored in the electronic filing system for future testing and audit review. o Responsible Official: Comptroller/ Business Office and Financial Aid Office Completion Date: Initial corrective actions completed by August 31, 2025. Ongoing monitoring monthly/quarterly as required.

View Audit 368771 Questioned Costs: $1

Finding 1156454 (2024-002)

Material Weakness 2024

Connections to Success

MO

Cash Management Reporting Significant Deficiency § 200.303

Federal Agency: U.S. Department of Labor Assistance Listing No. 17.270 Type of Finding: ● Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should update and strengthen their policies to match UG and DOL guidelines, and create...

Federal Agency: U.S. Department of Labor Assistance Listing No. 17.270 Type of Finding: ● Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should update and strengthen their policies to match UG and DOL guidelines, and create an internal control for drawdown request and report approval and review. The Organization should ensure these policies are followed for all drawdowns, reports and that documentation related to these policies are maintained. Views of Responsible Officials: Management agrees with the finding and recommendation. To address this, the Organization will update its Cash Management Policy to implement a documented, two-level review and approval process for all drawdown requests and reports, requiring both preparer and approver sign-off and develop a standard checklist to ensure each drawdown is supported by allowable, documented expenditures prior to submission. The Grants Manager will conduct quarterly internal reviews to ensure this process is being followed. Contact information for this finding: If the U.S. Department of Labor has questions regarding this schedule, please call Brandi Janke at (816) 520-4404. Completion Date: September 2025

View Audit 368768

Finding 1156453 (2024-001)

Material Weakness 2024

Connections to Success

MO

Procurement, Suspension & Debarment Material Weakness § 200.214

Federal Agency: U.S. Department of Labor Assistance Listing No. 17.270 Type of Finding: ● Material Weakness in Internal Control Over Compliance – Suspension and Debarment ● Other Matter Recommendation: The Organization should strengthen controls and adherence over their policy and the UG and DOL gui...

Federal Agency: U.S. Department of Labor Assistance Listing No. 17.270 Type of Finding: ● Material Weakness in Internal Control Over Compliance – Suspension and Debarment ● Other Matter Recommendation: The Organization should strengthen controls and adherence over their policy and the UG and DOL guidelines and ensure a control is in place for verifying vendors are not suspended, debarred, or otherwise excluded per UG guidelines prior to use of the vendor. The Organization should ensure these policies are followed for all applicable vendors and that documentation related to these controls are maintained and documented. Views of Responsible Officials: Management agrees with the audit finding. Effective immediately, the Organization will update the Procurement and Vendor Management Policy to explicitly require suspension and debarment checks for all applicable vendors in accordance with 2 CFR 200.214 and 2 CFR Part 180. The Organization is implementing a standardized vendor verification form and will require procurement staff to document SAM.gov checks prior to contracting with any vendor. In addition, all staff involved in procurement will be trained on the updated requirements and documentation procedures. The CEO will perform quarterly monitoring to ensure compliance with federal procurement standards and internal policy. These corrective actions will strengthen internal controls and ensure compliance with federal regulations. Contact information for this finding: If the U.S. Department of Labor has questions regarding this schedule, please call Brandi Janke at (816) 520-4404. Completion Date: September 2025

View Audit 368768

Finding 1156452 (2024-001)

Material Weakness 2024

Unleashing Potential

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.430

Personnel Responsible for the Corrective Action Plan: Darlene Sowell, President/CEO Anticipated Completion Date: December 31, 2025 Corrective Action Plan: Unleashing Potential will modify its internal procedures to track actual hours devoted to the program and perform a monthly review of actual hour...

Personnel Responsible for the Corrective Action Plan: Darlene Sowell, President/CEO Anticipated Completion Date: December 31, 2025 Corrective Action Plan: Unleashing Potential will modify its internal procedures to track actual hours devoted to the program and perform a monthly review of actual hours incurred compared to the estimated amounts by individuals assigned to federal grant programs prior to requesting reimbursement from the funding course. The review will be performed by an individual other than the preparer of the reimbursement request, with knowledge of the federal grant program and will be formally documented.

View Audit 368766

Finding 1156451 (2024-001)

Material Weakness 2024

Illinois Network of Charter Schools

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Joyanna Smith, Chief Program & Operations Officer (CPOO), will develop and implement written internal procedures for FFATA compliance. These will include a step- by-step checklist for reporting subawards in SAM.gov. Allison Jack, CSP Grant Project Director, will designate a responsible staff member ...

Joyanna Smith, Chief Program & Operations Officer (CPOO), will develop and implement written internal procedures for FFATA compliance. These will include a step- by-step checklist for reporting subawards in SAM.gov. Allison Jack, CSP Grant Project Director, will designate a responsible staff member - the CSP Grant Manager - to oversee FFATA reporting and maintain a comprehensive log of all qualifying subawards. The CSP Grant Manager will provide training to finance and grants management staff on FFATA reporting requirements and timelines. Joyanna Smith, CPOO, will conduct monthly reviews of subaward activity to ensure all required reporting is completed by the end of the month following the obligation date. FFATA reporting will be incorporated into INCS’s quarterly internal compliance monitoring process to sustain ongoing compliance.

View Audit 368752

Finding 1156450 (2024-002)

Material Weakness 2024

Lincoln Senior Housing, INC

CT

Questioned Costs HUD Housing Programs Cash Management

Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request ...

Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request a waiver if allowed. Views of Responsible Officials and Planned Corrective Actions – Management will calculate an estimated surplus cash calculation amount and deposit them into the residual receipts account within the required time frame. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – Once the funds are received.

View Audit 368750 Questioned Costs: $1

Finding 1156449 (2024-001)

Material Weakness 2024

Lincoln Senior Housing, INC

CT

Questioned Costs HUD Housing Programs Significant Deficiency

Recommendation – The reserve account was underfunded as of 12/31/24. We recommend that management discuss this issue with HUD and request approval retroactively to fund the reserve account at a lower amount until the funds due to the Project are paid in full by HUD. Views of Responsible Officials an...

Recommendation – The reserve account was underfunded as of 12/31/24. We recommend that management discuss this issue with HUD and request approval retroactively to fund the reserve account at a lower amount until the funds due to the Project are paid in full by HUD. Views of Responsible Officials and Planned Corrective Actions – Management will reach out to HUD and request approval retroactively to fund the reserve account at a lower amount. Once the approval has been granted and the remainder of the funds have been received, management will pay the reserve account in full. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – unknown

View Audit 368750 Questioned Costs: $1

Finding 1156446 (2024-001)

Material Weakness 2024

Housing Opportunities, Inc.

NC

Reporting

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN September 24, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Housing Opportunities, Inc. (the "Organization"), respectfully submits the following Corrective Action ...

HOUSING OPPORTUNITIES, INC. P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN September 24, 2025 Single Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Housing Opportunities, Inc. (the "Organization"), respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)] Recommendation: The Organization should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Management's Response: Management reviews the financial stability of the banking institutions which hold the Organizations' funds on an ongoing basis and will continue to do so. Management does not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. Management will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Eliza Haynes at 336-544-2300. Sincerely yours, Eliza Haynes Partnership Property Management

View Audit 368722

Finding 1156445 (2024-003)

Material Weakness 2024

Juliette Corporation

MA

HUD Housing Programs Special Tests & Provisions

Finding 2024-003 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2024, Bay Cove Human Services, an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Bay Cove Hu...

Finding 2024-003 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2024, Bay Cove Human Services, an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Bay Cove Human Services did not timely remit the tenant rent portion of these payments to the Projects which resulted in a total balance owed to the Projects of $161,053 as of June 30, 2024. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the tenant rent deposits to ensure deposits are timely made into the Project accounts. c. Action taken: Subsequent to year end, Bay Cove Human Services, Inc. deposited the tenant rent payments of $161,053 with the Projects. In addition, the Assistant Controller has p'rovided proper training to both the Senior Accountant and the Senior Cash Management Accountant regarding the transfers that need to be made from Bay Cove Human Services to the Projects for tenant rent. The Senior Accountant is now preparing these transfers on a monthly basis, with the Assistant Controller reviewing them. In addition, the Senior Cash Management Accountant is now performing a monthly reconciliation of the related balance sheet accounts which show the amounts due to/from the entities for the tenant rents in order to identify any problems with the timeliness of the transfers.

View Audit 368721

Finding 1156444 (2024-002)

Material Weakness 2024

Juliette Corporation

MA

HUD Housing Programs Special Tests & Provisions

Finding 2024-002 - delinquent deposits to the replacement reserve a. Issue: During the year ended June 30, 2024, the Projects did not make the required monthly deposits to the replacement reserves in the amount of $96,360. The Projects were required to make monthly deposits to the reserves in the am...

Finding 2024-002 - delinquent deposits to the replacement reserve a. Issue: During the year ended June 30, 2024, the Projects did not make the required monthly deposits to the replacement reserves in the amount of $96,360. The Projects were required to make monthly deposits to the reserves in the amount of $144,539 and only $48,179 was deposited during the year ended June 30, 2024. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the replacement reserve requirements to ensure deposits are made as required. c. Action taken: The delinquent deposits of $96,360 were made to the replacement reserves subsequent to year end. In addition, a tracking spreadsheet has been re-implemented which lists the monthly amounts required to be transferred to the reserves and has a column for staff to input the date that the transfers were made. This spreadsheet is now reviewed on a weekly basis by both the Senior Cash Management Accountant and the Assistant Controller as part of the weekly check run to ensure that the monthly transfers to the reserves are made early in the month prior to paying other liabilities.

View Audit 368721

Finding 1156430 (2024-002)

Material Weakness 2024

County of Dauphin

PA

Reporting

Finding 2024-002 Reporting Aging Cluster (ALN 93.044/93.045/93.053) Corrective Action: Management is in agreement with the finding. Management has bolstered staffing and the fiscal team has completed comprehensive training. Management will ensure the necessary reports are filed with the granting age...

Finding 2024-002 Reporting Aging Cluster (ALN 93.044/93.045/93.053) Corrective Action: Management is in agreement with the finding. Management has bolstered staffing and the fiscal team has completed comprehensive training. Management will ensure the necessary reports are filed with the granting agency in a timely fashion. Management anticipates corrective action to be in place by 10/01/2025. Responsible party: Mary Bateman, Controller.

View Audit 368712

Finding 1156425 (2024-003)

Material Weakness 2024

Douglass Community Services, Inc.

MO

Reporting Internal Control / Segregation of Duties

Corrective Action Plan - A new CFO is in place and staff have received education. Financial statement preparation is now being completed in a timely and accurate manner. Anticipated Completion Date - We have completed these steps. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 ...

Corrective Action Plan - A new CFO is in place and staff have received education. Financial statement preparation is now being completed in a timely and accurate manner. Anticipated Completion Date - We have completed these steps. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (573)221-3892

View Audit 368709

Finding 1156414 (2024-002)

Material Weakness 2024

Douglass Community Services, Inc.

MO

Reporting

Corrective Action Plan - A new CFO is in place and has caught up the reconciliations and is continuing to complete them in a timely manner. Anticipated Completion Date - We have completed these steps. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (...

Corrective Action Plan - A new CFO is in place and has caught up the reconciliations and is continuing to complete them in a timely manner. Anticipated Completion Date - We have completed these steps. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (573)221-3892

View Audit 368709

Finding 1156403 (2024-001)

Material Weakness 2024

Douglass Community Services, Inc.

MO

Internal Control / Segregation of Duties

Corrective Action Plan - We acknowledge the audit finding regarding the lack of segregation of duties. To address this issue, we have developed the following corrective action plan: 1. Risk Assessment: We will conduct a risk assessment to identify all areas with Segregation of Duty conflicts. 2. Pol...

Corrective Action Plan - We acknowledge the audit finding regarding the lack of segregation of duties. To address this issue, we have developed the following corrective action plan: 1. Risk Assessment: We will conduct a risk assessment to identify all areas with Segregation of Duty conflicts. 2. Policy Implementation: Policies will be evaluated and will be established to clearly define roles and responsibilities, ensuring no single individual controls multiple aspects of critical financial transactions. 3. Duty Reassignment: We have also hired another position in the finance department with the start date of August 7, 2024. Responsibilities will be assigned among the staff to eliminate conflicts. Accounts Payable entry and check printing have been assigned to separate staff with the CFO reviewing both. 4. Training: Employees will receive training on the importance of Segregation of Duties and their specific roles under the new framework. 5. Monitoring: Regular internal audits and continuous monitoring will be implemented to ensure compliance with the new Segregation of Duties policies. Anticipated Completion Date - We anticipate completing these actions by October 31, 2025. Responsible Parties - Stephanie Cooper, Chief Executive Officer, 909 Broadway, Hannibal, MO 63401 (573)221-3892

View Audit 368709

Finding 1156392 (2024-001)

Material Weakness 2024

Liberty Terrace Apartments

IN

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-001: The Corporation did not make all required reserve for replacements deposits during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: The Corporation should make a deposit of $30,975 to the reserve for replacements fund. Action(s) Taken or Planned on...

Finding 2024-001: The Corporation did not make all required reserve for replacements deposits during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: The Corporation should make a deposit of $30,975 to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: The Corporation concurs with the recommendation and will make the deposit to fully fund the reserve for replacements fund.

View Audit 368702 Questioned Costs: $1

Finding 1156391 (2024-005)

Material Weakness 2024

Housing Authority of the City of Williston

ND

HUD Housing Programs

Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately.

View Audit 368701

Finding 1156389 (2024-004)

Material Weakness 2024

Housing Authority of the City of Williston

ND

HUD Housing Programs

Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in obtaining general depository agreements with all our financial institutions, as required. Completion Date Effective immediately.

View Audit 368701

Finding 1156387 (2024-005)

Material Weakness 2024

Minot Housing Authority

ND

HUD Housing Programs

Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintain tenant file documentation, as required. Completion Date Effective immediately

View Audit 368699

Finding 1156386 (2024-004)

Material Weakness 2024

Minot Housing Authority

ND

HUD Housing Programs

Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintaining a tracking system of failed inspection to verify compliance with required timelines, as required.. Completion Date Effective immediately

View Audit 368699

Finding 1156384 (2024-003)

Material Weakness 2024

Minot Housing Authority

ND

HUD Housing Programs

Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately

View Audit 368699

Corrective Action Plans

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