Corrective Action Plans

Finding 1228246 (2025-009)

Material Weakness 2025

MD

HUD Housing Programs

Moving To Work Demonstration Program – Assistance Listing No. 14.881 Material Weakness in Internal Control over Compliance -Eligibility Recommendation: We recommend the Authority staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate,...

Moving To Work Demonstration Program – Assistance Listing No. 14.881 Material Weakness in Internal Control over Compliance -Eligibility Recommendation: We recommend the Authority staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: Standardized quality control procedures will be implemented to ensure biennial recertifications are completed within HUD-required timeframes, annual family income is accurately calculated and verified using all required third-party documentation, and form HUD-50058 is completed, reviewed, and transmitted to HUD promptly. Management will establish automated tracking and milestone alerts, conduct supervisory reviews before certification, provide staff training on HUD eligibility/continued occupancy requirements, perform routine quality assurance reviews, and monitor performance through monthly compliance reports to ensure sustained adherence to HUD regulations. Periodic quality assurance reviews will be conducted to identify deficiencies, provide corrective training, and ensure documentation is readily available to support HUD monitoring and audit requirements. Name(s) of the contact person(s) responsible for corrective action: Carolyn Kornegay Punter; Aisha Thompson; Anton Shaw; and Khaliah Payne. Planned completion date for corrective action plan: December 31, 2026 – End of 1st Quarter, FY2027.

View Audit 409993

Finding 1228244 (2025-006)

Material Weakness 2025

Talentfirst, Inc.

MI

Reporting § 200.502 § 200.510

Finding #2025-006 - Federal Grants Management (Schedule of Expenditures of Federal Awards) Corrective Action Planned: Management will tie the preparation of the Schedule of Expenditures of Federal Awards back to the contract tracker used to monitor each grant's period of performance and expenditure ...

Finding #2025-006 - Federal Grants Management (Schedule of Expenditures of Federal Awards) Corrective Action Planned: Management will tie the preparation of the Schedule of Expenditures of Federal Awards back to the contract tracker used to monitor each grant's period of performance and expenditure activity, ensuring the SEFA is built directly from, and reconciled to, that tracker before submission to the auditor. Anticipated Completion Date: Beginning with the Schedule of Expenditures of Federal Awards for the year ended December 31, 2026. Responsible Party: Finance Manager, with oversight by the President.

View Audit 409989

Finding 1228243 (2025-005)

Material Weakness 2025

Talentfirst, Inc.

MI

Allowable Costs / Cost Principles § 200.405 § 200.425

Finding #2025-005 - Allowable Costs/Cost Principles - Non-Payroll Corrective Action Planned: Management identified an inappropriate benefit cost allocation from March through June 2025 during an independent internal review, corrected the allocation, and reported the reduction in federal expenditures...

Finding #2025-005 - Allowable Costs/Cost Principles - Non-Payroll Corrective Action Planned: Management identified an inappropriate benefit cost allocation from March through June 2025 during an independent internal review, corrected the allocation, and reported the reduction in federal expenditures on the reimbursement request submitted in April 2026. Beginning this fiscal year, the annual financial statement audit fee is being charged entirely to the grant supporting general operations rather than allocated across federal awards, removing the proportionality question for this cost going forward. Anticipated Completion Date: Already implemented. Responsible Party: Finance Manager, with oversight by the President.

View Audit 409989

Finding 1228242 (2025-004)

Material Weakness 2025

Talentfirst, Inc.

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.318 § 200.334

Finding #2025-004 - Reporting; Procurement and Suspension and Debarment; Subrecipient Monitoring; Allowable Costs/Cost Principles Corrective Action Planned: Since the Finance Manager's arrival, a process has been implemented to reconcile quarterly expenditure reports submitted to the State of Michig...

Finding #2025-004 - Reporting; Procurement and Suspension and Debarment; Subrecipient Monitoring; Allowable Costs/Cost Principles Corrective Action Planned: Since the Finance Manager's arrival, a process has been implemented to reconcile quarterly expenditure reports submitted to the State of Michigan against the general ledger; this reconciliation has become clearer and more consistent with each subsequent period. Beginning in September 2025, suspension and debarment checks on SAM.gov are performed for every new vendor and subrecipient - owned by the Executive Director of the Center for Adult College Success for Center vendors and the Finance Manager for TalentFirst vendors, with all checks reviewed by the Finance Manager. Employee wage allocations are now supported by timesheets and documented on the monthly journal accrual e-signature form, which retains the allocation and its approval electronically. Anticipated Completion Date: Already implemented. Responsible Party: Finance Manager, with oversight by the President.

View Audit 409989

Finding 1228241 (2025-003)

Material Weakness 2025

Talentfirst, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.403

#2025-003 - Accounts Payable Cut-Off/ Period of Performance Corrective Action Planned: Certain grants - particularly at the Center for Adult College Success - were prepaid by the funder in order to disburse funds quickly, with grant conditions permitting continued work beyond the nominal completion ...

#2025-003 - Accounts Payable Cut-Off/ Period of Performance Corrective Action Planned: Certain grants - particularly at the Center for Adult College Success - were prepaid by the funder in order to disburse funds quickly, with grant conditions permitting continued work beyond the nominal completion date. TalentFirst closed these grants out in the accounting records before the full period of performance had concluded, resulting in expenses recorded in the wrong period. Management has implemented a contract timeline document that tracks each grant and contract's actual period of performance and governs when a grant is closed out in the accounting records - grants are no longer closed out until the full period of performance has concluded. Management is also moving away from structuring large prepaid contracts, in part to ease the cash flow pressure that structure creates. Anticipated Completion Date: Already implemented. Responsible Party: Finance Manager, with oversight by the President.

View Audit 409989

Finding 1228228 (2025-002)

Material Weakness 2025

Hope Shines Bright Holding Company, Inc.

NV

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.62

RESPONSES FOR HSB-HOLDING FY25 PROGRAM-SPECIFIC AUDIT 2025-001: Data Collection Form Submission Criteria: Non-federal entities that expend $1,000,000 or more in federal funds are required to submit Form SF-SAC and the program-specific audit reporting package online utilizing the Internet Data Entry ...

RESPONSES FOR HSB-HOLDING FY25 PROGRAM-SPECIFIC AUDIT 2025-001: Data Collection Form Submission Criteria: Non-federal entities that expend $1,000,000 or more in federal funds are required to submit Form SF-SAC and the program-specific audit reporting package online utilizing the Internet Data Entry System (IDES). The package must be uploaded by the earlier of nine months after the close of the fiscal year or 30 days after the audit report is received by the entity consistent with 2 CFR 200.512. Condition: The organization failed to timely submit the audited schedule of expenditures of federal awards to the Federal Audit Clearinghouse (FAC) database by the required due date related to the program-specific audit for fiscal year 2025. Cause: The organization's system of internal controls did not identify the need for a program specific audit which resulted in delay of the performance and finalization of the engagement. Effect: The organization's reporting package was not timely submitted to the FAC. Recommendation: We recommend management design and implement a system of internal controls whereby internal controls over compliance related to federal awards are understood, monitored, and implemented consistently throughout the fiscal year. Views of Responsible Officials and Planned Corrective Actions: St. Jude's Ranch for Children (the parent entity of HSB Holding Company) will conduct a comprehensive review of the flow of federal funds across affiliated entities to clearly identify which entities are direct recipients or subrecipients of awards to ensure proper identification of entities requiring a Single Audit. This includes documenting the source, amount, and purpose of federal funds received. Moving forward, this will be conducted upon execution of federal awards. SJRC will implement an internal review step in the year-end close process to evaluate whether a Single Audit is required based on federal expenditures. This will include a review of federal funding by entity and program. 2025-002: System of Internal Controls Over Compliance:Procurement, Suspension,and Debarment; U.S. Department of Treasury, Assis tance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, Passed Through St. Jude's Ranch for Children, Boulder City Campus Criteria: In accordance with 2 CFR 200.62(a)(3), the auditee must maintain a system of internal control over compliance to provide reasonable assurance that expenditures under federal award programs adhere to procurement standards as outlined in 2 CFR Part 200, Subpart D. Condition: The organization did not adhere to the procurementstandards as required under 2 CFR Part 200, Subpart D, and/or the written purchasing and procurement policy. Context: On July 15, 2022, the organization entered into a construction contract to construct a capital asset. Subsequently, on June 24, 2024, the organization was awarded funding through the Coronavirus State and Local Fiscal Recovery Fund to construct said capital asset. As the capital project construction contract was executed prior to the federal award being received, the organization did not adhere to the procurement standards as required under 2 CFR Part 200, Subpart D, and/or the written purchasing and procurementpolicy. These construction contracts finalized in October 2024 which is prior to the identification of the finding for internal control over procurement, suspension, and debarment on the Single Audit for the year ended June 30, 2024 and therefore remained an internal control deficiency for the year ended June 30, 2025. Effect: Lack of adherence to procurement standards as outlined in 2 CFR Part 200, Subpart D, could result in contractual liabilities incurred by the organization that are related to suspended, debarred, or otherwise unauthorized contractors. Cause: Upon receipt of the federal award intended to fund the capital project, the organization did not appropriately consider the potential remedial action(s) needed as related to adherence to 2 CFR Part 200, Subpart D. Recommendation: We recommend management design and implement a system of internal controls over compliance whereby procurement standards are adhered to for all expenditures requested for reimbursement under federal award programs. Views of Responsible Officials and Planned Corrective Actions: The CFO, Accounting Manager and/or outsourced accountant will review all contracts involving federal funds prior to execution to verify adherence to 2 CFR Part 200, Subpart D. Given the unique nature of the contract in question being executed prior to the awarding of federal funds but subsequently using the federal funds to cover expenditures related to the contract, St. Jude's Ranch for Children (the parent entity of HSB Holding Company) does not anticipate a similar scenario in the future. However, SJRC will meet with legal counsel to review existing boilerplate contracts and incorporate a 2 CFR Part 200, Subpart D compliance clause for use in any contracts with the potential to be funded by federal awards. Training will be provided to SJRC finance and program staff, led by legal counsel, covering: (i) contract negotiation basics; (ii) federal clauses that are non-negotiable (e.g., 2 CFR 200 provisions); and (iii) when legal review is required. PRIOR YEAR (FY24) STATUS AND UPDATED RESPONSES 2024-001 Data Collection Form Submission Unresolved - see 2025-001. 2024-002 System of Internal Controls Over Compliance: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance; U.S. Department of Treasury, Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, Passed Through St. Jude's Ranch for Children, Boulder City Campus Resolved. 2024-003: System of Internal Controls Over Compliance: Procurement, Suspension, and Debarment; U.S. Department of Treasury, Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, Passed Through St. Jude's Ranch for Children, Boulder City Campus Unresolved - see 2025-002. Responsible Official: David Caldwell Chief Financial Officer dcaldwell@stjudesranch.org

View Audit 409979

Finding 1228227 (2025-001)

Material Weakness 2025

Council of Community Services

WY

Internal Control / Segregation of Duties Subrecipient Monitoring

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material...

Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material misstatement, if present. Due to the size of the Council's staff, it is anticipated that this will be an ongoing finding. Compensating controls are in place; however, this continues to be an ongoing finding. Recommendation-In our judgment, management and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness with possible compensating controls such as close supervision and monitoring by management and the Board of Directors. Corrective Action Planned- The Council of Community Services has a full-time bookkeeper with adequate experience, continues to have Board involvement, and actively seeks new Board members with financial expertise. We also have a board member who is a Certified Public Accountant that also sits on the Finance Committee of the Board. This additional oversight adds layers of supervision and monitoring which should allow any intentional fraud or unintentional errors to be prevented and detected and corrected in a timely manner. Contact-Mikel Scott, Executive Director Anticipated Completion Date-Due to the size of the staff, this is expected to be an ongoing finding, all compensating controls have been in place since 2015.

View Audit 409973

Finding 1228225 (2025-002)

Material Weakness 2025

City of Nicholasville, Kentucky

KY

Internal Control / Segregation of Duties Reporting § 200.512

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure co...

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure compliance with the filing requirements of 2 CFR 200.512(a) in future periods.

View Audit 409971

Finding 1228224 (2025-001)

Material Weakness 2025

City of Nicholasville, Kentucky

KY

Internal Control / Segregation of Duties Reporting

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure co...

Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure compliance with the reporting requirements of KRS 91A.040 in future periods.

View Audit 409971

Finding 1228223 (2025-003)

Material Weakness 2025

MID-FAIRFIELD CHILD GUIDANCE CENTER, INC. THE

CT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Upon identifying the requirement in January 2026, the Organization initiated a review of the Project Director's activities and related personnel costs. The Organization will implement procedures to identify and document key personnel and level-of-effort requirements for federal awards, communicate s...

Upon identifying the requirement in January 2026, the Organization initiated a review of the Project Director's activities and related personnel costs. The Organization will implement procedures to identify and document key personnel and level-of-effort requirements for federal awards, communicate such requirements to appropriate personnel, and periodically monitor actual effort against award requirements.

View Audit 409969

Finding 1228222 (2025-002)

Material Weakness 2025

George J. and Hilda Meyer Foundation, Inc.

MO

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Agriculture Communities Facilities Loans & Grants – Assistance Listing Number 10.766 Recommendation: We recommend the Foundation design controls to ensure that calculations are completed in accordance with the loan agreement and funding in full prior to the end of each fiscal year...

U.S. Department of Agriculture Communities Facilities Loans & Grants – Assistance Listing Number 10.766 Recommendation: We recommend the Foundation design controls to ensure that calculations are completed in accordance with the loan agreement and funding in full prior to the end of each fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A waiver of the funding requirement was obtained for the year ended August 31, 2025. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed and reevaluated monthly. Name(s) of the contact person(s) responsible for corrective action: Tiffany Meinershagen Planned completion date for corrective action plan: August 31, 2026

View Audit 409968

Finding 1228221 (2025-001)

Material Weakness 2025

River View Local School District

OH

Equipment & Real Property Management § 200.313

The Treasurer will work with the Inventory Clerk to update property records to include a description of the property, serial/identification number, source of funding for the property including the federal award identification number, title holder, acquisition date, cost of property, percentage of fe...

The Treasurer will work with the Inventory Clerk to update property records to include a description of the property, serial/identification number, source of funding for the property including the federal award identification number, title holder, acquisition date, cost of property, percentage of federal participation in the project costs for the federal award, location, use and condition of the property, and all disposal information. Additionally, the Inventory Clerk will perform a physical inventory of that property and reconcile with the property records at least once every two years for property purchased with federal awards dollars.

View Audit 409959

Finding 1228219 (2025-001)

Material Weakness 2025

Transform 1012 N. Main Street

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control pro...

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control procedures over compliance. Actions To Rectify Internal Control Issue: Management's Response: Carlos Gonzalez-Jaime, Executive Director, will ensure his written documentation of review and approval of all grant reports is kept on file by using electronic signature to indicate review and approval and storing signed copies of the documentation. • This will be completed by October 31, 2025, for 2025 reports through October 31, 2025. Going forward, signed documentation will be stored within seven days of the report being issued.

View Audit 409953

Finding 1228101 (2025-001)

Material Weakness 2025

NORTHAMPTON TOWNSHIP

PA

Reporting Matching / Level of Effort / Earmarking § 200.302

The Organization will review guidance and create missing policies

View Audit 409920

Finding 1228100 (2025-002)

Material Weakness 2025

Managed Career Solutions Spc

CA

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

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Numb...

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-145793; FY 2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submitthe monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228099 (2025-001)

Material Weakness 2025

Managed Career Solutions Spc

CA

Reporting Internal Control / Segregation of Duties

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD)...

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-200956; FY2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submit the monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228098 (2025-003)

Material Weakness 2025

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2025-003 Recommendation: We recommend original records relating to the requirements for receipted foods be retained for the required period. Corrective Action: Documentation was previously being filed in hard copy. Efforts have been made to now have all documents scanned into the Operations ...

Finding 2025-003 Recommendation: We recommend original records relating to the requirements for receipted foods be retained for the required period. Corrective Action: Documentation was previously being filed in hard copy. Efforts have been made to now have all documents scanned into the Operations Receipts Teams fo lder at receipt and are confirmed in Teams by designated members of the Operations management team. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/26

View Audit 409917

Finding 1228094 (2025-002)

Material Weakness 2025

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2025-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made t...

Finding 2025-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made through a checklist attached to the bill of lading and used with entering the items into the inventory system that includes verification was properly made and items properly set up in inventory. Corrective Action: A majority ofTEFAP orders arrive with a BOL that will have the USDA secondary 5000 PO number as well as a 4000 Customer sales number and many times a 2000 Solicitation number. These are requirements t he USDA has with the vendors supplying the items. We report both the 5000 and 4000 numbers to GA OHS/SC Dept of Ag upon receipt of the goods. If either or both numbers are missing from the BOL, we note that in t he receipt report sent to these agencies. These numbers, although unique to USDA product, are not the only designation we use for TEFAP loads. We can access the TEFAP Requisition Status Report that indicates items that we have ordered and the status such as approved and delivery period. By contract the vendors/delivery brokers are required to give us a 48-hour notice prior to delivery. Moving forward, we will attach the TEFAP report sent to the respective state agencies in the event that either the 4000 or 5000 number is not on the BOL to the required retention paperwork for audit purposes. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/26

View Audit 409917

Finding 1228065 (2025-003)

Material Weakness 2025

Clifford W. Beers and Subsidiaries

CT

Cash Management Period of Performance

Management will revise grant setup and expenditure review procedures to ensure grant cost centers are not activated prior to the authorized period of performance. A documented review will be implemented to verify that expenditures charged to federal awards were incurred within the applicable period ...

Management will revise grant setup and expenditure review procedures to ensure grant cost centers are not activated prior to the authorized period of performance. A documented review will be implemented to verify that expenditures charged to federal awards were incurred within the applicable period of performance before reimbursement requests are submitted. Initial grant expenditures and reimbursement requests will be subject to supervisory review and approval. Grants and finance personnel will also receive periodic training regarding Uniform Guidance requirements related to allowable costs and period-of-performance compliance. An entry will be made for FY26 to adjust the expenditures.

View Audit 409907

Finding 1228062 (2025-004)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – Annual HQS Inspections Recommendation: We recommend the Authority implement controls to ensure that all units are inspected annually or to update it’s Administrative Plan to inspect units on a biennial basis. We recommend the Autho...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – Annual HQS Inspections Recommendation: We recommend the Authority implement controls to ensure that all units are inspected annually or to update it’s Administrative Plan to inspect units on a biennial basis. We recommend the Authority hire an outside firm to perform inspections if there is not any internal capacity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will implement monitoring controls to ensure units are inspected annually in accordance with HUD requirements and the Authority’s administrative policy. Management will evaluate internal inspection capacity and consider the use of an outside firm if additional resources are needed to complete required inspections timely. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228059 (2025-003)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – PIC Submissions Recommendation: We recommend that the Authority designate an individual to ensure accurate HUD-50058 information is input into the PIC system timely. Explanation of disagreement with audit finding: There is no disag...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – PIC Submissions Recommendation: We recommend that the Authority designate an individual to ensure accurate HUD-50058 information is input into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will designate an individual responsible for monitoring HUD-50058 submissions and ensuring information is entered into the PIC system accurately and within required timeframes. Management will review the submission process and implement follow-up procedures to reduce the risk of untimely or unsupported PIC submissions. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228056 (2025-002)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Special Tests & Provisions

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 - Eligibility Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations; - Maintain a schedule of tenants and housing specialists to ensure...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 - Eligibility Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations; - Maintain a schedule of tenants and housing specialists to ensure that recertifications are performed annually - Train staff on proper documentation and verification protocols for items listed in the HUD-50058 form - Update its Administrative Plan to reflect accurate and timely eligibility screening procedures Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and revise eligibility determination procedures to ensure compliance with HUD requirements and will provide staff training on required documentation and verification protocols. The Authority will also perform a file review to identify and correct documentation deficiencies and update its Administrative Plan as needed to reflect current eligibility screening procedures. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228047 (2025-003)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Subrecipient Monitoring

The attorney in this case obtained a documented verbal agreement to a retainer before meeting the client in person and then obtained a signed retainer at a courthouse meeting and documented that in a case note, but he never uploaded the signed retainer and couldn't find it when Compliance asked for ...

The attorney in this case obtained a documented verbal agreement to a retainer before meeting the client in person and then obtained a signed retainer at a courthouse meeting and documented that in a case note, but he never uploaded the signed retainer and couldn't find it when Compliance asked for it. He received one-on-one instructions on the importance of immediately uploading signed retainers to clients' case files. In addition, the Compliance Office training all emphasizes the importance of uploading signed retainers as soon as they are obtained, and he will continue to do so.

View Audit 409881

Finding 1228046 (2025-002)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Eligibility

The attorney responsible for the errors in two of the cases and the paralegal responsible for the other have received one-on-one instruction about these issues. In addition, the supervisor of the attorney who made two of the errors and compounded the problem by mistakenly issuing an asset waiver has...

The attorney responsible for the errors in two of the cases and the paralegal responsible for the other have received one-on-one instruction about these issues. In addition, the supervisor of the attorney who made two of the errors and compounded the problem by mistakenly issuing an asset waiver has received one-on-one instructions. The Compliance Office has provided in- person training on financial eligibility rules to the unit in which the attorney and supervisor errors occurred and is preparing to roll out short training videos on discrete parts of the financial eligibility process, including asset eligibility and asset waivers. In addition, the Compliance Office and the Citywide Director of Intake provide training to new staff and existing staff on financial eligibility throughout the year, including asset eligibility, documentation, and waivers.

View Audit 409881

Finding 1228045 (2025-001)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Eligibility

The paralegal responsible for this error has received one-on-one training regarding correctly documenting financial override reasons and notes. The Compliance Office has provided in-person training on financial eligibility rules in the borough where this error occurred and is preparing to roll out s...

The paralegal responsible for this error has received one-on-one training regarding correctly documenting financial override reasons and notes. The Compliance Office has provided in-person training on financial eligibility rules in the borough where this error occurred and is preparing to roll out short training videos on discrete parts of the financial eligibility process (income overrides, assets and asset overrides, household numbers, etc.). In addition, the Compliance Office and the Citywide Director of Intake provide training to new staff and existing staff on financial eligibility throughout the year.

View Audit 409881

Corrective Action Plans

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