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Corrective Action Plans

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Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
Morrow MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 4 voucher holders were disabled and successful in finding a unit between 61 – 120 days prior ...
Morrow MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 4 voucher holders were disabled and successful in finding a unit between 61 – 120 days prior the voucher expiration. The strategy was applied to all participants receiving a voucher. In addition, it was implemented to lessen staff burden since the Agency was experiencing staffing challenges. Lastly, the market for available units was very limited for the rural county.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
(3) Estimated Completion Date.
(3) Estimated Completion Date.
View Audit 405535
Finding 1220811 (2025-001)
Material Weakness 2025
Morrow Metropolitan Housing Authority
OH
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Morrow MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more availab...
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Morrow MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available units available.
View Audit 405535
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Interfund Transfers
Interfund Transfers
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
There were interfund transfers from the Mainstream Voucher program to the Business Activities (a nonfederal program), during the fiscal year in the amount of $24,570.
There were interfund transfers from the Mainstream Voucher program to the Business Activities (a nonfederal program), during the fiscal year in the amount of $24,570.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that interfund transfers should not be made to nonfederal programs from a federal program. In addition, a reconciliation of the Inter Program accounts should be performed on a mo...
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that interfund transfers should not be made to nonfederal programs from a federal program. In addition, a reconciliation of the Inter Program accounts should be performed on a monthly basis and interfund borrowings should be reimbursed within a reasonable timeframe, during the operating cycle.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(2) Actions Taken on the Finding.
(2) Actions Taken on the Finding.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Knox MHA employed a fee accountant to assist in preparing the Hinkle report, assistance with GASB entries, footnotes and REAC submission. It was an oversight of Management and not caught until brought to our attention by the auditor. Had I been aware of this at the time I would have made the correct...
Knox MHA employed a fee accountant to assist in preparing the Hinkle report, assistance with GASB entries, footnotes and REAC submission. It was an oversight of Management and not caught until brought to our attention by the auditor. Had I been aware of this at the time I would have made the correction as I know this is not permitted nor an entry that should be made.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
(3) Estimated Completion Date.
(3) Estimated Completion Date.
View Audit 405534
Finding 1220810 (2025-002)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Internal Control / Segregation of Duties
Discussions have been had with the fee accountant to provide more detailed reviews and further discussions prior to submissions. This is NOT a typical entry nor one I would have approved. This will be corrected by June 30, 2026 to ensure that this does not occur in future audits. I also plan to expl...
Discussions have been had with the fee accountant to provide more detailed reviews and further discussions prior to submissions. This is NOT a typical entry nor one I would have approved. This will be corrected by June 30, 2026 to ensure that this does not occur in future audits. I also plan to explore other options for future submissions.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Tenant Files
Tenant Files
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
In five (5) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
In five (5) instances out of forty (40) tenant files tested, the voucher had expired and there was no written request for an extension.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
(1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that extension of a voucher should be based on the family requesting an extension in writing and Knox MHA granting the request, indicating an expiration date.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
(2) Actions Taken on the Finding.
(2) Actions Taken on the Finding.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Knox MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 5 voucher holders were disabled and successful in finding a unit between 61– 120 days prior the...
Knox MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 5 voucher holders were disabled and successful in finding a unit between 61– 120 days prior the voucher expiration. The strategy was applied to all participants receiving a voucher. In addition, it was implemented to lessen staff burden since the Agency was experiencing staffing challenges. Lastly, the market for available units was very limited for the area.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
(3) Estimated Completion Date.
(3) Estimated Completion Date.
View Audit 405534
Finding 1220809 (2025-001)
Material Weakness 2025
Knox Metropolitan Housing Authority
OH
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Knox MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available...
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Knox MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available units available.
View Audit 405534
Finding 1220804 (2025-001)
Material Weakness 2025
City of Pomona
CA
Subrecipient Monitoring HUD Housing Programs Reporting
Finding Reference Number: SA2025-001 Late Submission of FDS (Significant Deficiency) Contact Person: Raul Marquez, Accounting Supervisor Corrective Action Plan: Management will establish timelines and interim milestones for completion of the City’s Annual Comprehensive Financial Report (ACFR) that s...
Finding Reference Number: SA2025-001 Late Submission of FDS (Significant Deficiency) Contact Person: Raul Marquez, Accounting Supervisor Corrective Action Plan: Management will establish timelines and interim milestones for completion of the City’s Annual Comprehensive Financial Report (ACFR) that support timely completion and submission of the City’s audited FDS by the 3/31 deadline. Anticipated Completion Date: June 30, 2026
View Audit 405529
Finding 1220799 (2025-001)
Material Weakness 2025
Central Falls Housing Authority
RI
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Name of Auditee: Central Falls Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2025 CAP Prepared by: Bridgett Duquette, Executive Director Phone: (401) 727-9090 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 20...
Name of Auditee: Central Falls Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2025 CAP Prepared by: Bridgett Duquette, Executive Director Phone: (401) 727-9090 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will submit all required documentation to HUD. (c) Planned implementation date of corrective action - Completed by September 30, 2026.
View Audit 405513
Finding 1220798 (2025-002)
Material Weakness 2025
Tacoma-Pierce County Chamber of Commerce
WA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430
Moving forward, the Chamber will use an employee’s timesheet to bill wages to federal awards. When preparing reimbursement requests, the staff will calculate the wage amount that is equal to the number of hours each employee self-attested to working to the federal grant by coding the hours on their ...
Moving forward, the Chamber will use an employee’s timesheet to bill wages to federal awards. When preparing reimbursement requests, the staff will calculate the wage amount that is equal to the number of hours each employee self-attested to working to the federal grant by coding the hours on their timesheet for the applicable pay periods. If a true-up of wage expenses is done at any time during the cycle of the federal grant, the Chamber will maintain adequate documentation (the employee timesheets) to indicate how the true-up was calculated. The calculation provided by the staff will be reviewed by the Executive Director prior to the reimbursement request being submitted to the granting agency.
View Audit 405509
Finding 1220797 (2025-001)
Material Weakness 2025
Tacoma-Pierce County Chamber of Commerce
WA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
All grants are to be labeled as federal and non-federal when entered into the Chamber’s general ledger (Emily), and when grant documents are saved internally (Chamber Staff). Expenses associated with federal grants are to be coded and classed to those grants for accurate entry on the SEFA (Emily). T...
All grants are to be labeled as federal and non-federal when entered into the Chamber’s general ledger (Emily), and when grant documents are saved internally (Chamber Staff). Expenses associated with federal grants are to be coded and classed to those grants for accurate entry on the SEFA (Emily). The Executive Director (Tom) will be involved in the preparation of the SEFA to ensure only federal grant expenses are included, and that no expenses are omitted.
View Audit 405509
Finding 1220796 (2025-002)
Material Weakness 2025
Taylor County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding 2025-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2025-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not retain documentation of the verification that vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Going forward, Taylor County will continue retaining documentation of the verification of vendors paid with federal funds against the sam.gov suspension and debarment review tool. Anticipated Completion Date: Completed
View Audit 405506
Finding 1220795 (2025-001)
Material Weakness 2025
Taylor County, Texas
TX
Procurement, Suspension & Debarment § 200.327
Finding 2025-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Ba...
Finding 2025-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Bacon Act and Contract Work Hours and Safety Standards Act (CWHSSA), be included in covered contracts when applicable. The County did not include the Davis-Bacon Act and CWHSSA provisions in a construction contract executed in fiscal year 2025, and a process had not been established to review grant contracts for all relevant provisions. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will add a step for contract review performed by the Auditor’s Office, in collaboration with the Taylor County ADA for Civil Matters, to verify all required federal contract provisions all included in contracts before they are approved by the Commissioners Court. Anticipated Completion Date: Ongoing. Item has been identified, with internal discussion on best practice to implement the contract review.
View Audit 405506
Finding 1220794 (2025-001)
Material Weakness 2025
Jerusalem Judson Meadows, Inc.
OH
Questioned Costs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the reserve for replacement account is underfunded as of September 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date June 10, 2026 S3800-150 Response The Organi...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the reserve for replacement account is underfunded as of September 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date June 10, 2026 S3800-150 Response The Organization funded $816 to the reserve for replacements account. S3800-160 Contact Person First Name Carl S3800-180 Contact Person Last Name Marquette, Jr.
View Audit 405496
Finding 1220726 (2025-001)
Material Weakness 2025
Abbotsford Housing Authority
WI
Internal Control / Segregation of Duties Subrecipient Monitoring
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 405494
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