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Corrective Action Plans

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Finding 1208417 (2025-003)
Material Weakness 2025
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Edsil’s Place Apartments,...
Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that move-outs as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billings.
View Audit 399380
Finding 1208416 (2025-002)
Material Weakness 2025
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting docu...
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will provide timely notice of annual recertifications to all tenants in accordance with HUD guidelines to ensure process is completed on time and will ensure all supporting documentation is maintained in tenant files.
View Audit 399380
Finding 1208415 (2025-004)
Material Weakness 2025
Adams-Bodine Apartments, Inc.
KY
Cash Management
Recommendation: The design of the current controls should be reviewed to ensure all tenant security deposits are properly tracked. Management should make transfers to the security deposit account to cover all deposits currently on hand. Action Taken: The management of Adams-Bodine Apartments, Inc. a...
Recommendation: The design of the current controls should be reviewed to ensure all tenant security deposits are properly tracked. Management should make transfers to the security deposit account to cover all deposits currently on hand. Action Taken: The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure proper tracking of security deposits and will make the necessary transfer to fund the security deposit account.
View Audit 399378
Finding 1208414 (2025-003)
Material Weakness 2025
Adams-Bodine Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming,...
Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billings are reviewed for accuracy before submission. Excess subsidy received will be repaid to HUD through adjustments to monthly billings.
View Audit 399378
Finding 1208413 (2025-002)
Material Weakness 2025
Adams-Bodine Apartments, Inc.
KY
HUD Housing Programs
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of the annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting ...
Recommendation: The design of the current controls should be reviewed to ensure tenants receive proper notice of the annual recertification process and that the process is completed by the tenants certification anniversary date. Additionally, tenant files should be reviewed to ensure all supporting documentation is included. Action Taken: The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will provide timely notice of annual recertifications to all tenants in accordance with HUD guidelines to ensure the process is completed on time and will ensure all supporting documentation is maintained in tenant files.
View Audit 399378
Finding 1208403 (2025-002)
Material Weakness 2025
Mountainview Daycare Nutrition Program
WA
Cash Management
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. A new process has been implemented, and has been part of staff training and is retained in the center Policy/Processes file on the server. Personnel are informed of t...
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. A new process has been implemented, and has been part of staff training and is retained in the center Policy/Processes file on the server. Personnel are informed of the roles and responsibilities related to the accuracy of EIEA approval during staff training and on a one to one basis as needed.
View Audit 399371
Finding 1208402 (2025-001)
Material Weakness 2025
Mountainview Daycare Nutrition Program
WA
A Procedure has been created for the process closing the books after an audit. The bookkeeper will has been trained and a copy of the process can be reviewed during an audit. The procedure is included.
A Procedure has been created for the process closing the books after an audit. The bookkeeper will has been trained and a copy of the process can be reviewed during an audit. The procedure is included.
View Audit 399371
Finding 1208396 (2025-003)
Material Weakness 2025
Freeman Apartments, Inc. Hud Project No. 031 Hd 066
NJ
HUD Housing Programs
Section 811 – Capital Advances, Section 811 – Project Rental Assistance Recommendation: The Organization should comply with HUD requirements and wait until receipt of HUD approval before withdrawing any funding from the Reserve for Replacement account. Explanation of disagreement with audit finding:...
Section 811 – Capital Advances, Section 811 – Project Rental Assistance Recommendation: The Organization should comply with HUD requirements and wait until receipt of HUD approval before withdrawing any funding from the Reserve for Replacement account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will take steps to adjust the budget and ensure there is proper approval before withdrawing and funds from the R&R account moving forward. Name(s) of the contact person(s) responsible for corrective action: Phil Pasmanik, Treasurer Planned completion date for corrective action plan: 03/31/2026
View Audit 399366
Finding 1208394 (2025-002)
Material Weakness 2025
Freeman Apartments, Inc. Hud Project No. 031 Hd 066
NJ
HUD Housing Programs
Section 811 – Capital Advances, Section 811 – Project Rental Assistance Recommendation: The Organization should review its budgeting process to ensure compliance with HUD funding requirements for the reserve for replacement account. Additionally, they should implement regular monitoring to prevent f...
Section 811 – Capital Advances, Section 811 – Project Rental Assistance Recommendation: The Organization should review its budgeting process to ensure compliance with HUD funding requirements for the reserve for replacement account. Additionally, they should implement regular monitoring to prevent future underfunding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and will take steps to adjust the budget and ensure the Reserve for Replacement account is adequately funded moving forward. Name(s) of the contact person(s) responsible for corrective action: Phil Pasmanik, Treasurer Planned completion date for corrective action plan: 03/31/2026
View Audit 399366
Finding 1208312 (2025-001)
Material Weakness 2025
South Florida Institute on Aging, INC
FL
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.405
Management’s Response and Corrective Action Plan: Management acknowledges the finding and agrees with the recommendation. Once notified of the stipend rate issue, management immediately corrected the allocation and ensured the unallowable portion was funded with non-Federal resources. To prevent fut...
Management’s Response and Corrective Action Plan: Management acknowledges the finding and agrees with the recommendation. Once notified of the stipend rate issue, management immediately corrected the allocation and ensured the unallowable portion was funded with non-Federal resources. To prevent future occurrences, SoFIA Management has reinforced controls by (1) requiring a compliance review of stipend rates before charging costs to the AmeriCorps award, (2) updating written procedures to reflect stipend limits, and (3) providing further training to program and finance staff. These measures will ensure that only allowable stipend costs are charged to the Federal program going forward. We are committed to maintaining strong fiscal controls and ensuring full compliance with all federal grant requirements. Contact and Completion Date: Cresha Reid, 954-484-7117, creid@thesofia.org, is the primary contact, and the Chief Executive Officer at the South Florida Institute on Aging. The corrective action will be resolved before the end of the next fiscal year-end of June 30, 2026.
View Audit 399360
Finding 1208311 (2025-001)
Material Weakness 2025
Prince Hall Plaza
IN
The Project will snsure that all information is received in a timely manner to complete the audit.
The Project will snsure that all information is received in a timely manner to complete the audit.
View Audit 399338
Finding 1208307 (2025-001)
Material Weakness 2025
Hartford Village
MI
HUD Housing Programs
Agree with the facts and circumstances described above. Subsequent to year end, the Organization will be opening a separate security deposit account to hold the cash.
Agree with the facts and circumstances described above. Subsequent to year end, the Organization will be opening a separate security deposit account to hold the cash.
View Audit 399329
Finding 1208306 (2025-001)
Material Weakness 2025
Benjamin Hershey Manor
IA
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Name of auditee: Benjamin Hershey Memorial Convalescent Home HUD auditee identification number: 074-11175 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Jessica Ward Position: Chief Financial Officer Telephone number: 402...
Name of auditee: Benjamin Hershey Memorial Convalescent Home HUD auditee identification number: 074-11175 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Jessica Ward Position: Chief Financial Officer Telephone number: 402-333-7373 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2025-001: Comments on the Finding and Each Recommendation: The Corporation did not provide HUD with a completed annual financial report by March 31, 2026, as required by HUD. Pursuant to the terms of the Regulatory Agreement, within ninety (90) days following the end of each fiscal year, the Corporation shall provide a complete annual financial report based upon an examination of the books and records of the Community prepared in accordance with the requirements of HUD and certified by a Certified Public Accountant or other person acceptable to the Commissioner. As a result, the Corporation was not in compliance with the Regulatory Agreement. The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) taken or planned on the finding: The audit report as of and for the year ended June 30, 2025 has been submitted to HUD. No further action is required.
View Audit 399327
Finding 1208305 (2025-005)
Material Weakness 2025
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
The City has established a well-designed internal control manual of policies and procedures over the ARPA grant’s full cycle grants management, as well as various templates to evaluate the subrecipients’ risks and monitor their performances. In FY 26, the City will implement its internal controls by...
The City has established a well-designed internal control manual of policies and procedures over the ARPA grant’s full cycle grants management, as well as various templates to evaluate the subrecipients’ risks and monitor their performances. In FY 26, the City will implement its internal controls by conducting timely subrecipient monitoring activities with signed documents.
View Audit 399326
Finding 1208302 (2025-004)
Material Weakness 2025
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Procurement, Suspension & Debarment HUD Housing Programs § 200.303
Repeat finding 2024-005 The City will establish policies, procedures and internal controls to ensure that all subrecipient CAPER reports are reconciled to the IDIS system and submitted to HUD within 90 days of year end.
Repeat finding 2024-005 The City will establish policies, procedures and internal controls to ensure that all subrecipient CAPER reports are reconciled to the IDIS system and submitted to HUD within 90 days of year end.
View Audit 399326
Finding 1208301 (2025-003)
Material Weakness 2025
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.1 § 200.303
Repeat Finding 2024-004 The City will continue strengthening its policies, procedures, and internal controls to ensure that all subawards are reported in full compliance with FFATA. The City reported subawards using the subaward obligation date, which is the date the agreement is fully executed, rat...
Repeat Finding 2024-004 The City will continue strengthening its policies, procedures, and internal controls to ensure that all subawards are reported in full compliance with FFATA. The City reported subawards using the subaward obligation date, which is the date the agreement is fully executed, rather than the July 1st performance start date. As a result, obligation dates vary depending on when each agreement is signed.
View Audit 399326
Finding 1208300 (2025-002)
Material Weakness 2025
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
Repeat Finding 2024-003 The City has established a risk assessment tool that rates each HOPWA subrecipient across 9 factors: 1) award amount, 2) timeliness of reporting, 3) timeliness of invoicing, 4) quality of reporting, 5) program complexity, 6) staff capacity, 7) staff turnover, 8) management ch...
Repeat Finding 2024-003 The City has established a risk assessment tool that rates each HOPWA subrecipient across 9 factors: 1) award amount, 2) timeliness of reporting, 3) timeliness of invoicing, 4) quality of reporting, 5) program complexity, 6) staff capacity, 7) staff turnover, 8) management changes, and 9) grantee history. The City will use this tool to determine the appropriate level and frequency of monitoring for each subrecipient.
View Audit 399326
Finding 1208299 (2025-001)
Material Weakness 2025
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.1 § 200.303
Repeat Finding 2024-002 The City will continue strengthening its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients under subawards, as defined in 2 CFR 200.1 are reported in accordance with the FFATA federal regulations. In addition, the City will...
Repeat Finding 2024-002 The City will continue strengthening its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients under subawards, as defined in 2 CFR 200.1 are reported in accordance with the FFATA federal regulations. In addition, the City will use obligation date for FFATA reporting.
View Audit 399326
Finding 1208298 (2025-002)
Material Weakness 2025
Southwestern Oregon Community College
OR
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. E...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College evaluate its policies and procedures around reporting to COD to ensure that information is reported accurately and timely and to retain evidence of the key control having occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Additional staff member will review COD reports before they are submitted via EdConnect. Name(s) of the contact person(s) responsible for corrective action: Laura Sneddon Planned completion date for corrective action plan: April 2026
View Audit 399324
Finding 1208296 (2025-001)
Material Weakness 2025
Southwestern Oregon Community College
OR
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Expla...
Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College implement changes in process and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to review policies and procedures for accurate reporting. Investigate and identify discrepancies being exported by the Student Information System (Jenzabar). Have additional staff member review file and sign off before the data is submitted. Name(s) of the contact person(s) responsible for corrective action: Laura Sneddon Planned completion date for corrective action plan: June 2026
View Audit 399324
Finding 1208292 (2025-001)
Material Weakness 2025
Kids First Health Care
CO
Allowable Costs / Cost Principles § 200.430
Corrective Action Plan Audit Finding Reference Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number (ALN): 21.027 Federal Agency: U.S. Department of the Treasury Contact Person(s) Responsible for Corrective Action: Whitney Gustin Conno...
Corrective Action Plan Audit Finding Reference Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number (ALN): 21.027 Federal Agency: U.S. Department of the Treasury Contact Person(s) Responsible for Corrective Action: Whitney Gustin Connor, Executive Director Planned Corrective Action: Kid's First will implement the following procedures to address the lack of time and effort documentation and supervisory review for salary allocations charged to SLFRF grants: Require written supervisory review and approval of salary allocation percentages for all employees charged to federal grants. Develop and document procedures for periodic reconciliation of salary charges to actual time and effort records, in accordance with 2 CFR 200.430. Anticipated Completion Date: July 31, 2026
View Audit 399321
Finding 1208274 (2025-001)
Material Weakness 2025
Trilogy, Inc.
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Period of Performance – Assistance Listing No. 93.958 Recommendation: Management should review and revise its process for allocating costs to federal grants to include additional layers of review and so that costs for which some or all are from outside of the period of performance, may be appropriat...
Period of Performance – Assistance Listing No. 93.958 Recommendation: Management should review and revise its process for allocating costs to federal grants to include additional layers of review and so that costs for which some or all are from outside of the period of performance, may be appropriately excluded from the federal grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will revise cost allocation procedures to add program and finance review steps to ensure that only costs incurred within the applicable period of performance are charged to federal grants. Costs identified as outside the allowable period will be excluded or reclassified. Updated procedures will be communicated to relevant staff and monitored for compliance. Name(s) of the contact person(s) responsible for corrective action: George Pepe Planned completion date for corrective action plan: 6/30/2026
View Audit 399300
Finding 1208273 (2025-004)
Material Weakness 2025
Trilogy, Inc.
IL
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303
Special Tests and Provisions – Assistance Listing No. 14.267 Recommendation: We recommend program managers verify that rent reasonableness checklists and certifications are fully completed by HUD staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
Special Tests and Provisions – Assistance Listing No. 14.267 Recommendation: We recommend program managers verify that rent reasonableness checklists and certifications are fully completed by HUD staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a supervisory review process requiring program managers to review and formally sign off on rent reasonableness checklists and certifications. Staff will receive refresher training on completion requirements, and management will periodically review files to ensure documentation is complete and properly approved. Name(s) of the contact person(s) responsible for corrective action: Jamie Rotter Planned completion date for corrective action plan: 6/30/2026
View Audit 399300
Finding 1208272 (2025-003)
Material Weakness 2025
Trilogy, Inc.
IL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency § 200.212 § 200.318
Suspension and Debarment – Assistance Listing No. 14.267 Recommendation: We recommend that the organization retain documentation that Sam.gov was used to verify that a vendor was not suspended, debarred, or otherwise excluded from participating in the transaction prior to contract. To the extent pra...
Suspension and Debarment – Assistance Listing No. 14.267 Recommendation: We recommend that the organization retain documentation that Sam.gov was used to verify that a vendor was not suspended, debarred, or otherwise excluded from participating in the transaction prior to contract. To the extent practicable, the organization can engage with a third party that will verify any new and existing vendors have not been suspended or debarred on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will update procurement procedures to require documented SAM.gov verification for all new vendors prior to contract execution and periodically for existing vendors. Evidence of verification (e.g., screenshots or confirmation reports) will be retained in procurement files. Management will also evaluate engaging a third‑party service to perform monthly suspension and debarment screenings. Compliance will be reviewed as part of routine procurement oversight. Name(s) of the contact person(s) responsible for corrective action: Scott Russell Planned completion date for corrective action plan: 6/30/2026
View Audit 399300
Finding 1208271 (2025-002)
Material Weakness 2025
Trilogy, Inc.
IL
Procurement, Suspension & Debarment § 200.320
Procurement – Assistance Listing No. 14.267 Recommendation: We recommend the organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying mul...
Procurement – Assistance Listing No. 14.267 Recommendation: We recommend the organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will update its procurement policy to include a formal pre‑approved vendor list and documentation requirements for all procurement methods. Management will standardize procurement files to ensure inclusion of required support, such as vendor selection rationale, cost or price analysis, and approval documentation. Procurement staff will receive training on updated policy requirements, and compliance will be periodically reviewed by management. Name(s) of the contact person(s) responsible for corrective action: Scott Russell Planned completion date for corrective action plan: 6/30/2026
View Audit 399300
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