Corrective Action Plans

Finding 1228039 (2025-001)

Material Weakness 2025

CA

Special Tests & Provisions Eligibility

Identifying Number Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Finding Of the 26 patients selected for sliding fee discounts testwork, the audit noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 20...

Identifying Number Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Finding Of the 26 patients selected for sliding fee discounts testwork, the audit noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 2023 approved sliding fee schedule instead of the 2024 or 2025 sliding fee schedules, as applicable. This did not result an overcharge or undercharge to the patients. Corrective Actions Taken or Planned To minimize the likelihood of recurrence, management will implement a final sign-off step requiring review and approval by a manager or supervisor to confirm that the sliding fee schedule update has been successfully completed in the EPIC system. Additionally, management is coordinating with the EPIC Analyst to better understand the EPIC system configuration and update processes related to sliding fee schedule updates and ensure that future updates are properly applied and functioning as intended. Personnel responsible for implementation: Robert Young, VP Patient Financial Services Date of implementation: May 1, 2026

View Audit 409865

Finding 1228021 (2025-002)

Material Weakness 2025

THE RIVER FOOD PANTRY, INC.

WI

Procurement, Suspension & Debarment Eligibility

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may...

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may not contract with entities that are suspended, disbarred, or otherwise excluded from receiving or participating in Federal awards. Condition: The Organization did not have controls in place to ensure vendors were eligible to receive federal awards. Cause: The Organization did not implement proper internal controls to verify that all contractors were eligible to participate in programs funded with Federal awards. Effect: Without proper internal controls, the Organization may not properly identify vendors that are ineligible to participate in federal contracts. Questioned Costs: None. Auditor’s Recommendation: We recommend policies and procedures be implemented related to suspension and disbarment whereby the Organization can identify any ineligible contractors prior to entering in to any contracts with vendors. View of Responsible Official: The Organization will implement appropriate policies and procedures related to suspension and disbarment as part of any future grant application and management process. We will identify ineligible contractors prior to entering into vendor agreements and will monitor existing contractors to ensure they have not become ineligible. A formal federal procedures policy is being implemented in 2026. Contact Person: Rhonda Adams Anticipated Completion Date: December 31, 2026

View Audit 409859

Finding 1228020 (2025-001)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.510

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federa...

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federal awards. Actions include: 1. Creation and maintenance of a centralized Federal Grant Register containing: o Assistance Listing Number o Federal agency o Pass-through entity o Award number o Award period o Award amount o Reporting requirements 2. Development of written SEFA preparation procedures. 3. Annual reconciliation of federal expenditures to the general ledger prior to audit commencement. 4. Annual review of all grant agreements to identify federal funding sources and pass-through awards. 5. Training for finance and program staff on Uniform Guidance requirements and federal award identification. 6. CFO review and approval of the SEFA before submission to auditors. Responsible Person: CFO and Executive Director Implementation Date: September 30, 2026 Expected Outcome: All federal awards will be accurately identified and reported, and a complete and accurate SEFA will be prepared prior to each annual audit.

View Audit 409858

Finding 1228016 (2025-002)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.303

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-speci...

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-specific codes within the chart of accounts. 2. Tracking revenues and expenditures by: o Federal program o Funding source o Assistance Listing Number o Grant period 3. Requiring transaction-level coding for all federal grant activity.4. Generating reimbursement requests and financial reports directly from grant-specific accounting records. 5. Implementing written grant accounting policies and procedures. 6. Providing grant accounting and Uniform Guidance training to accounting and program personnel. Responsible Person: CFO Implementation Date: September 30, 2026 Expected Outcome: Federal expenditures will be separately tracked and readily identifiable, improving compliance with Uniform Guidance requirements and supporting accurate reporting and monitoring of grant funds.

View Audit 409858

Finding 1228010 (2025-004)

Material Weakness 2025

Arirang Housing,inc.

CA

Cash Management HUD Housing Programs Subrecipient Monitoring

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-004: The Corporation made payments on entity expenses in the amount of $21,398 and did not obtain the required HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request retroactive HUD approval to make the payments or request reimbursement from the Board of Directors. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.

View Audit 409856

Finding 1228009 (2025-003)

Material Weakness 2025

Arirang Housing,inc.

CA

Subrecipient Monitoring HUD Housing Programs

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-003: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days or 9 months if owner certified following the year ended June 30, 2025. Comments on the Finding and Each Recommendation: The Corporation should ensure the annual financial report is filed within 90 days of year end. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD. No further action is required.

View Audit 409856

Finding 1228008 (2025-002)

Material Weakness 2025

Arirang Housing,inc.

CA

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-002: For the year ended June 30, 2024, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 25, 2025 Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.

View Audit 409856

Finding 1228007 (2025-001)

Material Weakness 2025

Arirang Housing,inc.

CA

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-001: During the year ended June 30, 2025, the Corporation did not make the require deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $2,423 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request HUD approval for a suspension of deposits Action(s) taken or planned on the finding: Management made a deposit of $2,423 in July 2025 for the delinquent deposits.

View Audit 409856

Finding 1228002 (2025-002)

Material Weakness 2025

Sunrise Residential, Inc.

IL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible:...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1228001 (2025-001)

Material Weakness 2025

Sunrise Residential, Inc.

IL

Reporting § 200.512

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by the required due dates. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1227998 (2025-002)

Material Weakness 2025

Greene County Health Care INC

NC

Reporting Subrecipient Monitoring

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and d...

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and due dates for each grant. Management will assign responsibility for maintaining and monitoring the reporting calendar and will implement periodic reviews of upcoming deadlines with finance and program personnel. In addition, management will establish a supervisory review process to verify that required reports have been completed and submitted prior to applicable deadlines. Management believes these procedures will strengthen compliance with grant reporting requirements and help prevent future late submissions. Anticipated Completion Date: June 30, 2027

View Audit 409853

Finding 1227997 (2025-002)

Material Weakness 2025

Chn Housing Partners

OH

Reporting

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly lis...

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly listed. This error coincided with staffing changes and management believes this was an isolated error that will not be recurring. Going forward CHN Housing Partners and Affiliates will ensure that the schedule of federal expenditure award numbers are keyed correctly through secondary review.

View Audit 409852

Finding 1227968 (2025-001)

Material Weakness 2025

Chn Housing Partners

OH

Reporting

CHN Housing Partners and Affiliates continues to analyze the needs of the accounting department to ensure timely reconciliation of the general ledger and reporting to third parties. To mitigate this risk in the future, management has implemented a new accounting system and has hired an additional Ac...

CHN Housing Partners and Affiliates continues to analyze the needs of the accounting department to ensure timely reconciliation of the general ledger and reporting to third parties. To mitigate this risk in the future, management has implemented a new accounting system and has hired an additional Accounting Manager and is tasked with ensuring account reconciliation are being performed on a timely basis.

View Audit 409852

Finding 1227939 (2025-001)

Material Weakness 2025

St. Luke Hsg Dev Fund Company (st. Luke Apts) 014-11157

NY

HUD Housing Programs

U.S. Department of Housing and Urban Development St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: B...

U.S. Department of Housing and Urban Development St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: October 1, 2024 – September 30, 2025 The finding from the 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2025-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $19,309 for the year ended September 30, 2024 was made after the 90 day deadline. Recommendation: St. Luke Apartments should ensure residual receipts are made within 90 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made on January 8, 2025. Completion Date: January 8, 2025 Name of Contact Person Responsible for Corrective Action: John Lutz, Vice President of Finance, (315) 424-1821.

View Audit 409851

Finding 1227938 (2025-002)

Material Weakness 2025

North Pacific Research Board

AK

Subrecipient Monitoring § 200.332 § 200.521

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Related to Management Decisions for Subrecipient Audit Findings. NPRB has taken sig...

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Related to Management Decisions for Subrecipient Audit Findings. NPRB has taken significant corrective action to strengthen its subrecipient monitoring procedures. Effective October 1, 2025, NPRB transitioned its accounting, financial operations, and grants management and reporting from its former fiscal agent to direct management by NPRB staff. NPRB is updating its written subaward procedures to establish a formal process for monitoring subrecipient compliance with applicable Single Audit requirements under 2 CFR Part 200. The procedures require NPRB to determine the applicability of Single Audit requirements to its subrecipients, obtain and review applicable subrecipient Single Audit reports, document the results of those reviews, and retain supporting documentation. NPRB has also established a tracking process and calendar for subrecipient monitoring. Identified audit findings related to NPRB’s subawards will be evaluated and documented, required management decisions will be issued and communicated to the subrecipient, and corrective actions will be tracked through resolution. Documentation of NPRB’s review, management decisions, follow-up, and resolution will be retained as part of the applicable subaward file.

View Audit 409850

Finding 1227936 (2025-001)

Material Weakness 2025

North Pacific Research Board

AK

Allowable Costs / Cost Principles Cash Management Reporting

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Cash Management Compliance Documentation NPRB has already taken significant corrective action to strengthen its cash management contro...

Assistance Listing Number (ALN) & Program Name: 11.472 Unallied Science Program (U.S. Dept. of Commerce, NOAA) Fiscal Year: FY2025 Finding: Significant Deficiency in Cash Management Compliance Documentation NPRB has already taken significant corrective action to strengthen its cash management controls. Effective October 1, 2025, NBPR transitioned its accounting, financial reporting, cash management, accounts payables, grant accounting, and all related financial operations from its former fiscal agent to direct management by NPRB staff. NPRB continues to use an external accounting firm to assist with reconciliations, and provide review and internal-control advisory support Beginning October 1, 2025, NPRB implemented procedures requiring detailed supporting documentation for each federal cash draw request. Each draw support packet identifies the specific allowable expenditures being reimbursed and provides documentation sufficient to reconcile the amount requested to the underlying expenditures and NPRB’s accounting records. Draw support packets are retained electronically in accordance with NPRB’s document-retention procedures. NPRB has also implemented periodic reconciliations between federal draw activity and the general ledger, including cumulative draw activity, as well as between cumulative federal draw activity and federal expenditures reported on the SEFA. These procedures are being incorporated into NPRB's formal financial policies and procedures, including defined approval authorities, segregation-of-duties requirements, internal-control responsibilities, and documentation and retention requirements.

View Audit 409850

Finding 1227934 (2025-004)

Material Weakness 2025

Trinity Community Housing CORP

IL

The Project will follow HUD’s refunding of security deposits within 30 days of move-out.

View Audit 409848

Finding 1227932 (2025-003)

Material Weakness 2025

Trinity Community Housing CORP

IL

The Project will have procedures in place for following HUD directives regarding obtaining the EIV within 90 days of the move-in date and/or the recertification date.

View Audit 409848

Finding 1227930 (2025-002)

Material Weakness 2025

Trinity Community Housing CORP

IL

HUD Housing Programs

On 5/27/2026, a check payable to Midland Loan Service for $3,084.66 was submitted for the unfunded replacement reserve. This finding has been resolved.

View Audit 409848

Finding 1227928 (2025-002)

Material Weakness 2025

Community Partners for Affordable Housing

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding # 2025-002: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified certain year-end cutoff adjustments related to grant revenue and predevelopment costs. The adjustments related to timing differences identified during the year-end clos...

Finding # 2025-002: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified certain year-end cutoff adjustments related to grant revenue and predevelopment costs. The adjustments related to timing differences identified during the year-end close process, including grant revenue earned in 2025 that was recorded when cash was received in 2026 and certain 2025 predevelopment costs that were not accrued at year-end. Corrective Action: Management will strengthen year-end accrual procedures, particularly for grant revenues and housing development activities, and will include review of significant subsequent receipts and disbursements to help ensure grant revenue and housing development activities are recorded in the proper period. Anticipated Completion Date: December 2026

View Audit 409847

Finding 1227927 (2025-001)

Material Weakness 2025

Community Partners for Affordable Housing

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding # 2025-001: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified a land acquisition financed through a promissory note that was not recorded when the transaction occurred. The matter related to a significant noncash real estate devel...

Finding # 2025-001: Type: Significant deficiency in internal controls over financial reporting Finding: Audit procedures identified a land acquisition financed through a promissory note that was not recorded when the transaction occurred. The matter related to a significant noncash real estate development transaction that was nonroutine and did not involve a typical cash disbursement through the normal accounts payable process. Corrective Action: Management implemented procedures to identify and evaluate significant nonroutine transactions. These include early communication with finance through regular meetings and pipeline and work-in-process updates, implemented in November 2025, and a monthly close procedure for nonrecurring transactions, implemented in August 2026. Anticipated Completion Date: November 2025 and August 2026

View Audit 409847

Finding 1227926 (2025-001)

Material Weakness 2025

Purdy R-II School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN November 18, 2025 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF HEALTH AND HUMAN SERVICES Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective a...

CORRECTIVE ACTION PLAN November 18, 2025 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF HEALTH AND HUMAN SERVICES Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2025-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II

View Audit 409841

Finding 1227908 (2025-001)

Material Weakness 2025

Preservation of Affordable Housing, INC

MA

HUD Housing Programs Program Income

Temple Landing II was funded with PRI with a completion deadline of March 2024. The project applied several times for LIHTC from the Massachusetts EOHLC. With the project unfunded, Management notified CDFI of the delays in the project and the missed completion deadline in April 2025 and again in Mar...

Temple Landing II was funded with PRI with a completion deadline of March 2024. The project applied several times for LIHTC from the Massachusetts EOHLC. With the project unfunded, Management notified CDFI of the delays in the project and the missed completion deadline in April 2025 and again in March 2026. The project has since been awarded 9% LIHTC and is scheduled to close in August 2026. Columbia Crossing was funded with PRI with a completion deadline of April 2025. The project applied several times for LIHTC from the Massachusetts EOHLC. Management notified CDFI of the delays in the project and the missed completion deadline in March 2026. The project was awarded 9% LIHTC and gap financing from MA EOHLC and closed in April 2026. Terri Manor was funded with PRI with a completion deadline of April 2025. The project applied several times for gap financing from the Ohio state HFA. Management notified CDFI of the delays in the project and the missed completion deadline in March 2026. The project won a funding award from HUD’s GRRP program and after delays in program funding is scheduled to close in December 2026. On April 20, 2026, CDFI Fund provided a one-year cure period to March 31, 2027 for all three projects. While it is expected that all three projects will have closings in 2026, construction will not be completed on Temple Landing II and Columbia Crossing until 2027 and Terri Manor until 2028.

View Audit 409837

Finding 1227813 (2025-002)

Material Weakness 2025

The New Mexico Farmers Marketing Association

NM

Reporting § 200.327

2025-002 [2023-002]—SF 425 Reporting CORRECTIVE ACTION PLAN Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards (G) Instances of Noncompliance related to Federal Awards Federal Agency: United States Department of Agriculture Federal Program Name: Food In...

2025-002 [2023-002]—SF 425 Reporting CORRECTIVE ACTION PLAN Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards (G) Instances of Noncompliance related to Federal Awards Federal Agency: United States Department of Agriculture Federal Program Name: Food Insecurity Nutrition Incentive Grants Program Assistance Listing Number: 10.331 Federal Award Identification Number and Year: 2022-70423-38069, 2021-70030-35719 Award Period: Project period: multiple; Budget period: multiple Questioned Costs: None Statement of Condition NMFMA did not have adequate controls over the SF-425 reporting timeline. For two out of two SF-425 Federal Financial Reports tested, the annual and close-out reports were submitted after the due date (90 days for annual and close-out reports). Also, the annual report seems to have some clerical errors and the amounts reported did not match the general ledger for the period reported, due to markets payments being reconciled late. The difference is immaterial, and client will adjust in the next report. CriteriaIn accordance with 2 CFR 200.327 (Financial Reporting) and award terms requiring SF-425 is required to be submitted for the Food Insecurity Nutrition Incentive Grants program. Recipients use the SF-425 as a standardized format to report expenditures under Federal awards, as well as, when applicable, cash status. The due dates are 30 days after the end of the reporting period for quarterly reports, and 90 days after the end of the reporting period for the annual and close-out reports. Also, the reports need to be reviewed for accuracy and completeness. CauseNMFMA has not properly implemented a formal reporting calendar, responsibility matrix, or documented pre-submission tie-out/review due to staff turnover. EffectNoncompliance with reporting requirements; risk of USDA sanctions; risk that SEFA and drawdown monitoring rely on inaccurate data. RecommendationEstablish an SF-425 compliance calendar with automated reminders; assign preparer and independent reviewer roles; perform a documented tie-out (SF-425 to GL, bank, and SEFA) with sign-offs before submission; NMFMA staff should improve internal controls by implementing reminders with the due dates of the reports and reviewing the accuracy of the reports before submission. View of Responsible OfficialThe Executive Director will take action to make sure USDA reports are filed on time. The ED will work with the Finance Director and other accounting staff to ensure deadlines are met. TimelineTarget implementation September 30, 2026. Staff Responsible Executive Director SIGNATURE TITLE DATE

View Audit 409781

Finding 1227811 (2025-001)

Material Weakness 2025

Coupeville School District No. 204

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Coupeville School District No. 204 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Coupeville School District No. 204 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and procurement requirements. Name, address, and telephone of District contact person: Stacy Larsen 501 S Main St Coupeville, WA 98239 (360) 678-2404 Corrective action the auditee plans to take in response to the finding: The District acknowledges the above finding related to time-and-effort documentation and procurement requirements under the Special Education program cluster (CFDA 84.027 – Special Education Grants to States and CFDA 84.173 – Special Education Preschool Grants), pass-through award GT-03882 administered by OSPI. The District acknowledges that due to turnover in key positions, time-and-effort documentation for two employees whose payroll and benefits costs totaling $83,902 were charged to the program was not retained and readily available. The District has since obtained and provided signed time-and-effort records to the auditor to support all payroll costs charged to the program. To prevent recurrence, the Business Manager has implemented a monthly checklist to ensure time-and-effort certifications are completed and signed by applicable staff within required timeframes, in compliance with OSPI Bulletin 039-24 and 2 CFR Part 200, Subpart E. This checklist will be maintained on file as documentation of ongoing compliance.The District acknowledges that price or rate quotations were not retained for two contractors providing speech-language pathology and occupational therapy services, totaling $134,444 in federal program funds, as required for personal services contracts between $10,000 and $250,000 under 2 CFR Part 200, section 320, and Board Policy 6220. To address this, the Business Manager will provide written guidance to special education leadership and applicable staff by June 12, 2026, outlining price and rate quotation requirements for personal services contracts and the District's documentation retention obligations under Board Policy 6220 and federal procurement standards. Going forward, the Business Manager will verify that all personal services contracts procured with federal funds include required price or rate quotation documentation prior to execution. The District is committed to maintaining these strengthened internal controls to ensure full and ongoing compliance with federal program requirements under the Special Education program cluster. Anticipated date to complete the corrective action: June 12, 2026

View Audit 409780

Corrective Action Plans

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