Corrective Action Plans

Finding 1217940 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 404114

Finding 1217937 (2025-002)

Material Weakness 2025

Bossier Office of Community Services, Inc.

LA

Reporting

The Sr. Bookkeeper has been trained in the preparation and process of submitting the financial reports (prepare, submit, certify, and receive approval). The Finance Director works closely with the Sr. Bookkeeper to ensure the timely submission of an accurate Federal Financial Report.

View Audit 404102

Finding 1217936 (2025-001)

Material Weakness 2025

Bossier Office of Community Services, Inc.

LA

Reporting

The Sr. Bookkeeper has been trained in the preparation and process of submitting the financial reports (prepare, submit, certify, and receive approval). The Finance Director works closely with the Sr. Bookkeeper to ensure the timely submission of an accurate Federal Financial Report.

View Audit 404102

Finding 1217933 (2025-003)

Material Weakness 2025

Jane Addams Resource Corporation

IL

Procurement, Suspension & Debarment

Supplemental Nutritition Assistance Program – Assistance Listing No. 10.561, National Dislocated Workers Grants - Assistance Listing No. 17.277 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine ...

Supplemental Nutritition Assistance Program – Assistance Listing No. 10.561, National Dislocated Workers Grants - Assistance Listing No. 17.277 Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred prior to entering transactions with contractors. This verification may be accomplished by: 1. Check the System for Award Management (SAM) Exclusions and save verification 2. Collecting a certification form, or 3. Adding a clause or condition to the covered transaction with that entity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: JARC updated its internal New Vendor Procedure to strengthen controls over suspension and debarment verification for contractors and vendors. Effective in the current fiscal year, responsibility for completing and retaining System for Award Management (SAM.gov) exclusion verification was centralized within the Finance team rather than the requesting staff member to ensure consistent application of the control. Under the revised process, Finance is required to perform and retain documentation of the SAM.gov search for all new vendors and contractors prior to vendor setup and processing transactions. Evidence of the search is maintained within the vendor file and uploaded to the corresponding vendor profile in Ramp to support centralized record retention. In addition, management performed remediation procedures for existing bill pay vendors that did not previously have retained SAM.gov verification documentation. The Finance team completed and retained SAM.gov searches for applicable vendors and uploaded all saved documentation to the corresponding vendor profiles in Ramp. Management will continue monitoring compliance with this control as part of the vendor onboarding and review process. Name(s) of the contact person(s) responsible for corrective action: Gwendoly Love Thomas Planned completion date for corrective action plan: Procedure updates were implemented effective March 2026. Remediation procedures to obtain and retain SAM.gov verification documentation for vendors added prior to March 2026 will be completed by July 31, 2026.

View Audit 404095

Finding 1217928 (2025-003)

Material Weakness 2025

Town of Terry

MT

Subrecipient Monitoring

FINDING 2025-003: Audit report deadline Response: Clerk’s office will strive to develop a timeline that works for both the clerk and firm to complete the audit report on time.

View Audit 404066

Finding 1217927 (2025-001)

Material Weakness 2025

Agency for Substance Abuse Prevention, Inc.

AL

Internal Control / Segregation of Duties Subrecipient Monitoring

Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2025: Finding 2025-001 – Segregation of Duties: Description of Finding: The auditor found that duties we...

Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2025: Finding 2025-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 404065

Finding 1217925 (2025-001)

Material Weakness 2025

Pro Viviendas Iv, Inc.

PR

HUD Housing Programs

CORRECTIVE ACTION PLAN April 10, 2026 U.S. Department of Housing and Urban Development (HUD) Proviviendas IV, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from December 31, 2025, schedule of findings and questioned costs are discus...

CORRECTIVE ACTION PLAN April 10, 2026 U.S. Department of Housing and Urban Development (HUD) Proviviendas IV, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding No. 2025-001: RESERVE FOR REPLACEMENT FUNDS Contact Person: Carmen G. Rivera Proposed Completion Date: April 30, 2026 Corrective Action: Management has been consulting with HUD’s account executive regarding the use of the reserves as collateral for financing since April 21, 2025, in a recent telephone conversation, HUD indicated that an oWicial response will be prepared and submitted in a formal letter during April 2026. Evidence of resolution will be sent to HUD. The responsible person for the corrective action plan is Carmen G. Rivera, Blanco’s Vice-President. The estimated completion date for the finding is April 30, 2026. If U.S. Department of Housing and Urban Development (HUD) has questions regarding this plan, pleases call Mrs. Carmen G. Rivera (787) 759-8018. Sincerely yours,

View Audit 404059

Finding 1217923 (2025-001)

Material Weakness 2025

Fisk University

TN

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

2025-001: Internal Controls Over Disbursement Approvals Action Taken/Planned: The University acknowledges the control deficiencies identified related to disbursement approval documentation for federal awards. While policies requiring multi-level approvals are formally established, management recogni...

2025-001: Internal Controls Over Disbursement Approvals Action Taken/Planned: The University acknowledges the control deficiencies identified related to disbursement approval documentation for federal awards. While policies requiring multi-level approvals are formally established, management recognizes that consistent execution and documentation of these controls were not fully adhered to in all instances. Management will formally re-communicate federal disbursement approval requirements to all relevant personnel, i ncluding principal investigators, department heads, and finance staff. This will include mandatory training sessions on federal compliance and approval protocols and distribution of updated written procedures outlining required approval l evels and documentation standards. To reduce reliance on manual processes, the University will configure the financial system/workilow to require multiple l evels of electronic approval prior to payment processing and restrict disbursement processing until all required a pprovals are completed and documented within the system. Management will implement ongoing monitoring procedures to ensure compliance, including monthly reviews of a sample of federal disbursements by the Controller's Office or Grants Accounting, quarterly compliance reporting to the CFO and senior leadership, and documentation of review results and corrective follow-up actions. Anticipated Completion Date/Date Completed: This will be implemented immediately with an anticipated completion date of June 30, 2026

View Audit 404057

Finding 1217920 (2025-002)

Material Weakness 2025

Fisk University

TN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2025-002: Missing Supporting Documentation Action Taken/Planned: Management acknowledges the instance identified in which supporting documentation for a federal award disbursement could not be located at the time of audit. While this appears to be an isolated occurrence, the University recognizes th...

2025-002: Missing Supporting Documentation Action Taken/Planned: Management acknowledges the instance identified in which supporting documentation for a federal award disbursement could not be located at the time of audit. While this appears to be an isolated occurrence, the University recognizes the importance of maintaining complete and readily accessible documentation to support all federal expenditures in accordance with institutional policy and federal compliance requirements. The University will reinforce documentation and record retention requirements with all relevant personnel, including finance staff, grant administrators, and principal investigators. Additionally, management will implement enhanced controls to ensure that all required supporting documentation is properly maintained and centrally accessible. This will include transitioning toward a more standardized and, where feasible, electronic document management process to reduce the risk of missing records. Furthermore, periodic monitoring procedures will be established, including routine reviews of disbursement files to confirm the presence of required supporting documentation. Any identified deficiencies will be promptly addressed, and corrective actions will be taken to prevent recurrence. Anticipated Completion Date/Date Completed: This will be implemented immediately with an anticipated completion date of June 30, 2026

View Audit 404057

Finding 1217919 (2025-003)

Material Weakness 2025

Fisk University

TN

Cash Management Period of Performance Subrecipient Monitoring

2025-003: Period of Performance Compliance Action Taken/Planned: Management acknowledges the instances identified in which disbursements were processed after the award's period of performance. While no questioned costs were noted, the University recognizes that timely processing of expenditures and ...

2025-003: Period of Performance Compliance Action Taken/Planned: Management acknowledges the instances identified in which disbursements were processed after the award's period of performance. While no questioned costs were noted, the University recognizes that timely processing of expenditures and drawdowns is critical to ensuring compliance with federal requirements governing grant periods. To Strengthening Grant Closeout Procedures management will establish a formal grant closeout timeline to begin 90 days prior to the award end date, require principal investigators (PIs) and grant administrators to review all outstanding obligations and ensure timely submission of final expenses and implement a standardized closeout checklist to confirm all costs are recorded within the allowable period To Enhanced Monitoring of Grant Periods management will develop and maintain a centralized tracking system for all federal awards, including start and end dates, generate monthly reports identifying grants nearing expiration (within 90, 60, and 30 days) and distribute reports to Pis, Grants Accounting, and Finance leadership for proactive management. For timely processing and drawdown controls management will require all invoices and expenditures to be submitted within a defined timeframe (e.g., within 30 days of service or project completion), establish internal deadlines for processing disbursements and drawdowns prior to the grant end date and implement a review step within Grants Accounting to verify that expenses fall within the period of performance before payment is released. The grants department will conduct mandatory training for PIs, grant managers, and finance staff on period of performance requirements and federal compliance expectations and reinforce accountability for timely submission and processing of expenditures Management will also put in place for any costs identified outside the period of performance will require, documented justification, review and approval by the Director of Grants Accounting and CFO, and verification of allowability under award terms or sponsor approval, if applicable. Anticipated Completion Date/Date Completed: This will be implemented immediately with an anticipated completion date of June 30, 2026

View Audit 404057

Finding 1217916 (2025-003)

Material Weakness 2025

Lewis Cass Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.214 § 200.303 § 200.317 § 200.318

FINDING 2025-003 Mr. Tim Johnson - President Elected 1/2/2025-12/31/2028 Mrs. Becky Comoglio - V. President Elected 1/2/2025-12/31/2028 Mr. Ryan Zeck - Secretary Elected 1/2/2023-12/31/2026 Mrs. Kristi Hull - Member Elected 1/2/2023-12/31/2026 Mr. Rick Lee - Member Elected l/2/2025-12/31/2028 Findin...

FINDING 2025-003 Mr. Tim Johnson - President Elected 1/2/2025-12/31/2028 Mrs. Becky Comoglio - V. President Elected 1/2/2025-12/31/2028 Mr. Ryan Zeck - Secretary Elected 1/2/2023-12/31/2026 Mrs. Kristi Hull - Member Elected 1/2/2023-12/31/2026 Mr. Rick Lee - Member Elected l/2/2025-12/31/2028 Finding Subject: Special Education Cluster - Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Jackquan Gray, Business Manager Contact Phone Number and Email Address: 574-626-2525 grayj@lewiscass.net Views of Responsible Officials: We Concur with the Finding. Description of Corrective Action Plan: o Create a clear procedure for all small purchases as it relates to procurement. If small purchase procedures are used, then price or rate quotations must be obtained from an adequate number of qualified sources. o Implement a policy requiring verification of all vendors/contractors for "covered transactions" prior to entering into the contract or issuing payment. A "covered transaction" includes contracts for goods and services expected to equal or exceed $25,000. o The standard procedure should be to check the System for Award Management (SAM} exclusions (www.sam.gov) for all vendors involved in covered transactions funded with federal awards. o Establish proper segregation of duties within the procurement and payment processes to ensure no single person controls an entire transaction. Implement a review process to check for compliance with the new procedures before a purchase order is issued or a payment is made. Anticipated Completion Date: This new policy will take place immediately and the process will be followed when there is a need to check vendors in such circumstances.

View Audit 404046

Finding 1217914 (2025-001)

Material Weakness 2025

Generations United, Inc.

DC

Cash Management Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials: Management acknowledges that a formal internal review and approval process over Federal drawdowns was not in place during the audit period, particularly for the more frequent drawdowns that moved from monthly to weekly. The change in drawdown practices, including perf...

Views of Responsible Officials: Management acknowledges that a formal internal review and approval process over Federal drawdowns was not in place during the audit period, particularly for the more frequent drawdowns that moved from monthly to weekly. The change in drawdown practices, including performing draws on a more frequent basis, was implemented in response to managing cash flow and external risks.Management notes that oversight was performed on a periodic basis, specifically each quarter end. Starting in May 2026, one financial party will calculate the Federal pull amount using actual costs and a 10% indirect rate, the Executive Director will review and sign off, and the Director of Grandfamilies & Kinship Support Network will initiate pulling funds from the Federal system.

View Audit 404036

Finding 1217913 (2025-004)

Material Weakness 2025

Abilities Network, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.309

Period of Performance Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend that the Organization design, implement, monitor and maintain evidence over internal controls. Explanation of disagreement with audit finding: There is no disagreement with the a...

Period of Performance Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend that the Organization design, implement, monitor and maintain evidence over internal controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 7/1/2026

View Audit 404035

Finding 1217909 (2025-003)

Material Weakness 2025

Abilities Network, Inc.

MD

Allowable Costs / Cost Principles § 200.303 § 200.407

Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation ...

Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the current internal controls over allocations and source documentation to identify any gaps or weaknesses and develop a plan to address any identified gaps or weaknesses, including updating policies and procedures as necessary. Management will also communicate the updated policies and procedures to all relevant employees and provide training as needed. Monitoring and testing procedures will be implemented to ensure that the updated policies and procedures are being followed. There will also be regular reviews and updates to the policies and procedures as needed to ensure ongoing effectiveness. Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 7/1/2026

View Audit 404035

Finding 1217904 (2025-001)

Material Weakness 2025

Onondaga Apartments Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development F...

Finding #2025-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, VP of Financial Strategy, at (315) 424-1821.

View Audit 404030

Finding 1217903 (2025-001)

Material Weakness 2025

Marion County Housing Authority

OR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

1. Implementation of Formal Written Policy MCHA implemented a comprehensive Tenant File Review Policy and Procedure in November 2025. The policy: • Establishes mandatory monthly file review requirements • Defines standardized file selection methodology • Requires consistent documentation of all revi...

1. Implementation of Formal Written Policy MCHA implemented a comprehensive Tenant File Review Policy and Procedure in November 2025. The policy: • Establishes mandatory monthly file review requirements • Defines standardized file selection methodology • Requires consistent documentation of all reviews • Assigns clear roles and responsibilities for oversight and implementation • Requires reviews to be completed monthly without exception, regardless of workload or competing priorities 2. Review Frequency and File Selection • A minimum of 14 tenant files per month are reviewed: o 7 files from the prior month (retrospective review) o 7 files from the upcoming/proactive review group • Files are selected through a randomized process within Compliance Manager, ensuring: o Representation across annual reexaminations, interim reexaminations, and new admissions o A consistent and unbiased sampling of program activity 3. Standardized Review Procedures All file reviews are conducted using a uniform, HOTMA-compliant audit checklist, requiring verification of: • Income and asset calculations • Third-party verification documentation • Required HUD forms and signatures • Accuracy of subsidy determinations (TTP, HAP, utility allowance) • Proper application of payment standards and program requirements 4. Documentation and Internal Control Measures MCHA established a centralized internal tracking system (Excel-based) to document and monitor all file reviews and corrections. • The tracking log: o Is accessible to Case Managers for visibility o Has restricted editing access limited to the Compliance Manager and HCV Program Manager • The log includes: o File selected and review date o Identified deficiencies o Date file is submitted for audit o Date file is returned for correction o Date corrections are completed and formally signed off This process ensures: • A complete audit trail of all reviews and corrections • Separation of duties • Data integrity and accountability 5. Correction and Verification Process • All identified deficiencies must be corrected within established timeframes • Corrections may include: o File documentation updates o Participant or owner follow-up • No file is closed until: o Corrections are verified o Compliance is confirmed by management o Final sign-off is documented 6. Oversight and Accountability • The Program Manager is responsible for: o Overall oversight of the policy and procedures o Ensuring monthly compliance with review requirements o Confirming all deficiencies are resolved prior to closure • The Compliance Manager is responsible for: o Execution and implementation of the review process o Conducting detailed file audits o Maintaining and controlling the tracking log o Monitoring and documenting all correction activity This structure ensures clear segregation of duties, accountability, and consistent oversight. 7. Staff Training and Acknowledgment • All Case Managers received formal training in November 2025 • Each staff member signed a written acknowledgment confirming: o Receipt of the policy o Understanding of requirements • Documentation has been: o Provided to the auditors o Retained for compliance verification Status of Corrective Action Corrective actions were fully implemented in November 2025 and are currently in effect. Planned Completion Date Completed – November 2025 Responsible Officials • HCV Program Manager – Oversight and compliance monitoring • Compliance Manager – Implementation and audit execution Conclusion MCHA believes the corrective actions implemented fully address the identified deficiency. The Authority has established formal written policies, strengthened internal controls, and implemented a structured and sustainable monitoring process. These measures ensure: • Consistent and timely tenant file reviews • Documented tracking and accountability of corrections • Ongoing compliance with HUD program requirements MCHA is confident that these controls prevent recurrence of the issues identified in this finding.

View Audit 404023

Finding 1217901 (2025-001)

Material Weakness 2025

Vineyard Village Inc.

CA

HUD Housing Programs

Department of Housing and Urban Development Vinyard Village, HUD Project No. CA39T801017, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Aprio LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I – CURRENT YEAR FINDING Finding...

Department of Housing and Urban Development Vinyard Village, HUD Project No. CA39T801017, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Aprio LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I – CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Noted EIV report was not completed at the required 120-days interval prior to recertification date. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report prior to the recert effective date. Anticipated Completion Date: 11/25/2025

View Audit 404013

Finding 1217900 (2025-001)

Material Weakness 2025

Columbia Park Manor

CA

HUD Housing Programs Questioned Costs Eligibility

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Fin...

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Unable to locate EIV report ran within 120 days of Ml eff. 5/612025. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report within the HUD required timeline after Ml. Anticipated Completion Date: 11/25/2025

View Audit 404012

Finding 1217898 (2025-001)

Material Weakness 2025

Boulder Housing Partners

CO

Questioned Costs Significant Deficiency

Condition: The Authority was unable to send failed HQS inspection notices timely to participants who needed to correct deficiencies. Planned Corrective Action: Throughout 2025, BHP implemented several process improvement measures for inspections for the Housing Choice Voucher Program, including deta...

Condition: The Authority was unable to send failed HQS inspection notices timely to participants who needed to correct deficiencies. Planned Corrective Action: Throughout 2025, BHP implemented several process improvement measures for inspections for the Housing Choice Voucher Program, including detailed preparations for the implementation of NSPIRE standards. As noted in the audit, BHP needed to improve our timely notification to landlords of failed inspection items. To address the noted deficiency, BHP implemented a daily email notification to the HCV team summarizing all failed inspections that have occurred in the prior 48 hours. These improvements were implemented in the second half of 2025 and have successfully addressed the noted concern. In addition, BHP implemented additional inspection improvements during the year, including hiring additional qualified personnel to assist with scheduling inspections, as well as timely distribution of any notices of failed inspections. BHP is working to improve our processes to better serve clients and create efficiencies within their workflows as we prepare for full NSPIRE implementation. Contact person responsible for corrective action: Karen Brunnemer, MTW and Federal Policy Director and Omar Llamas, HCV Program Manager Anticipated Completion Date: 12/31/2026

View Audit 403998

Finding 1217897 (2025-003)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 202 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits t...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 202 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 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 and Federal Award Program Audits Finding 2025-003 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2025-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management is taking steps to improve cash flow and will ensure the annual financial report to HUD for the year ended December 31, 2025, is submitted timely. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217896 (2025-002)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

Questioned Costs HUD Housing Programs Reporting § 200.512

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025 Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 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 and Federal Award Program Audits Finding 2025-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2025-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management is taking steps to improve cash flow and will ensure the data collection form for the year ended December 31, 2025, is submitted timely. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217895 (2025-001)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs Matching / Level of Effort / Earmarking

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 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 and Federal Award Program Audits Finding 2025-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management review surplus cash calculations and related payment requirements under the Loan and Regulatory Agreements and implement procedures to ensure required payments are made timely when surplus cash is available. Action Taken: We agree with Finding 2025-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management responded to the fiscal year ended 2022 SEBA report on December 23, 2024. As of the date of this report, the Corporation has not received any further communication from the SEBA regarding this matter. Management will continue to review surplus cash requirements and payment obligations under the Loan and Regulatory Agreements. Additionally, management will monitor surplus cash annually and ensure required payments are made in compliance with applicable agreements. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217888 (2025-002)

Material Weakness 2025

Housing Authority of the County of Butte

CA

HUD Housing Programs

The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMA...

The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMAP will be completely by Rental Assistance Programs Manager and submitted for HACB Board Approval. 2. Immediately following approval by the HACB Board, the rental Assistance Programs Manager and the Executive Assistant will alert the Executive. 3. The deputy Executive Director will provide oversite that the certification has been submitted no later than the deadline of 11/30.

View Audit 403973

Finding 1217836 (2025-005)

Material Weakness 2025

County of Humboldt

CA

Reporting § 200.328 § 200.329

Significant Deficiency in Internal Control over Compliance, Other Matter Condition: During our testing, we noted that 3 of the 5 Airport Improvement Program grants tested for SF-425 were not submitted for Fiscal year ended June 30, 2025. Recommendation: CLA recommends that the County continue provid...

Significant Deficiency in Internal Control over Compliance, Other Matter Condition: During our testing, we noted that 3 of the 5 Airport Improvement Program grants tested for SF-425 were not submitted for Fiscal year ended June 30, 2025. Recommendation: CLA recommends that the County continue providing staff with training related to identifying and complying with grant reporting requirements. In addition, CLA recommends that the County maintain and enhance tracking procedures, such as a monitoring checklist, to ensure all required grant reports including those related to prior‑year activity are submitted accurately and in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Implement a tracking system, train support staff, continue to file past-due reports, and file ongoing reports timely. Name(s) of the contact person(s) responsible for corrective action: Aviation Director Planned completion date for corrective action plan: 6/30/2026

View Audit 403968

Finding 1217832 (2025-003)

Material Weakness 2025

Buckner International and Subsidiaries

TX

Questioned Costs Reporting Significant Deficiency

Corrective Action Plan Program Managers responsible for submitting Performance Reports must copy the appropriate Contract Administrator, Director of Contracts, Accountability & Risk Management and the Director of Transition Services on all correspondence related to report submissions. When an extens...

Corrective Action Plan Program Managers responsible for submitting Performance Reports must copy the appropriate Contract Administrator, Director of Contracts, Accountability & Risk Management and the Director of Transition Services on all correspondence related to report submissions. When an extension is needed, the Program Manager will request written approval from TWC. If an unexpected delay occurs, the Program Manager will notify TWC in writing and confirm the anticipated submission date to support compliance with reporting deadlines. Program Managers will also create tasks and calendar reminders for all applicable reporting and billing due dates. Person(s) Responsible: Bekah Coggins, Director of Transition Services Anticipated Completion Date: Effective May 4, 2026, and onward

View Audit 403954

Corrective Action Plans

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