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Corrective Action Plans

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Finding 1217354 (2025-006)
Material Weakness 2025
Catahoula Parish School Board
LA
Cash Management Reporting Internal Control / Segregation of Duties
Reference # and title: 2025-006 Controls and Compliance over Reporting on ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education C...
Reference # and title: 2025-006 Controls and Compliance over Reporting on ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education COVID-19 Education Stabilization Funds: Education Stabilization (ESSER III) 84.425U 2021 Criteria or specific requirement: Good internal controls require that all requests for reimbursement and special reporting submitted to the Louisiana Department of Education (LDOE) are adequately reviewed and approved before submission, but in a timely manner, to ensure amounts reported are complete and accurate. Condition found: Total expenditures per the general ledger did not agree to the amounts reported in the fiscal year end’s periodic expense report submission. It appears that part of the reason the expenditures did not agree was due to prior year errors in reporting. There is no review and approval process by a second person over the periodic expense report submissions. In testing the special reporting for the ESSER program, it was noted that the School Board had not maintained the supporting documentation for this report and therefore could not be adequately tested. Corrective action planned: We will acquire the backup for reports such as this moving forward. Person responsible for corrective action: Mrs. Lora White, Business Manager 200 Bushley Street Phone: (318) 744-5727 Harrisonburg, LA 71340 Fax: (318) 744-9221 Anticipated completion date: This is expected to be completed July 2025.
View Audit 403541
Finding 1217353 (2025-005)
Material Weakness 2025
Catahoula Parish School Board
LA
Procurement, Suspension & Debarment
Reference # and title: 2025-005 Controls and Compliance over Disbursements over ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Educa...
Reference # and title: 2025-005 Controls and Compliance over Disbursements over ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education COVID-19 Education Stabilization Funds: Education Stabilization (ESSER III) 84.425U 2021 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Condition found: In testing 23 vendor disbursements for the Education Stabilization fund, it was noted that several expenditures initially charged to the program were moved to the general fund. However, it was determined that one check that should have been moved to the general fund due to not being in the federal program budget was not. Therefore, this is considered questioned costs. For the expenditures charged to the ESSER program, 3 of the vendor disbursements, the School Board should have obtained quotes for these costs. Corrective action planned: Expenditures for grants are now compared to the budget and quotes will be obtained when required. Person responsible for corrective action: Mrs. Lora White, Business Manager 200 Bushley Street Phone: (318) 744-5727 Harrisonburg, LA 71340 Fax: (318) 744-9221 Anticipated completion date: This is expected to be completed July 2025.
View Audit 403541
Finding 1217349 (2025-004)
Material Weakness 2025
Catahoula Parish School Board
LA
Eligibility Internal Control / Segregation of Duties
Reference # and title: 2025-004 Controls and Compliance over Title I Targeting (Eligibility) Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department o...
Reference # and title: 2025-004 Controls and Compliance over Title I Targeting (Eligibility) Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Title I 84.010A 2025 Criteria or specific requirement: Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended by Every Student Succeeds Act, requires eligibility to be determined based on the number of children ages 5 through 17 from low-income families. School Board management is required to review all total enrollment and low-income families’ data to ensure that the underlying data includes only students ages 5 through 17 and to certify that the eligibility calculations are complete and accurate. Condition found: Title I management completes and submits the Title I Targeting online to the Louisiana Department of Education (LDOE). The LDOE pre-populates the enrollment and number of low-income students in the Title I Targeting; however, these numbers are required to be reviewed and changed, if necessary, by the School Board. In reviewing the underlying data in determining eligibility for each school, it was noted that the School Board did not remove those students under age 5, which resulted in the ranking of schools to not be accurate. Corrective action planned: The School Board was unaware of the data file used needed to be reviewed; however, we will only include the accurate age band moving forward. Person responsible for corrective action: Mr. Eric Chauvin, Supervisor - Student Records, Technology & Transportation 200 Bushley Street Phone: (318) 744-5727 Harrisonburg, LA 71340 Fax: (318) 744-9221 Anticipated completion date: This is expected to be completed October 2025.
View Audit 403541
Finding 1217347 (2025-004)
Material Weakness 2025
HIGH MEADOW RANCH WATER DISTRICT
WY
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements ...
CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements for all of our federal awards in order to familiarize ourselves with the related compliance requirements. Additionally, we will be checking in with our accountant and engineer to periodically provide documentation for the satisfaction of the associated requirements. We discuss these items regularly in our monthly meetings but will obtain documentation going forward.
View Audit 403534
Finding 1217346 (2025-004)
Material Weakness 2025
Todd County
MN
Internal Control / Segregation of Duties Questioned Costs Reporting
Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend the county implement processes and procedures to ensure all reports have a timely review documented by someone other than the preparer. Explanatio...
Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend the county implement processes and procedures to ensure all reports have a timely review documented by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor- Treasurer Planned completion date for corrective action plan: December 31, 2026
View Audit 403530
Finding 1217343 (2025-004)
Material Weakness 2025
The Salvation Army Golden State Division
CA
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2025-004- Reporting-Material Weakness in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: Department of Treasury Pass-Through Agencies: State of Oregon and M...
Finding 2025-004- Reporting-Material Weakness in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: Department of Treasury Pass-Through Agencies: State of Oregon and Multnomah County Responsible Party: Jeanne Stromberg, Major- Divisional Finance Secretary-Cascade Division 916-501-6374 RESPONSE: Management will design and implement a review process over the submission of the quarterly and annual reports to ensure review, approval and timely submission. Documentation for the evidence of the preparation and timely submission will be maintained by the approver. Effective Date: November 2026
View Audit 403529
Finding 1217339 (2025-003)
Material Weakness 2025
The Salvation Army Golden State Division
CA
Allowable Costs / Cost Principles § 200.403
Finding 2025-003-Allowable Costs/Cost Principles and Activities Allowed and Unallowed - Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: De...
Finding 2025-003-Allowable Costs/Cost Principles and Activities Allowed and Unallowed - Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: Department of Treasury Pass-Through Agencies: State of Oregon and Multnomah County Responsible Party: Jeanne Stromberg, Major- Divisional Finance Secretary- Cascade Division 916-501-6374 RESPONSE: Management will implement a review and approval of the billing submissions to prevent duplicate submission of expenses and perform a review of billing submissions by the senior accountant monthly to prevent duplicate submission of costs. Effective Date: November 2026
View Audit 403529
Finding 1217335 (2025-002)
Material Weakness 2025
The Salvation Army Golden State Division
CA
Eligibility HUD Housing Programs Significant Deficiency
Finding 2025-002- Eligibility- Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): 2025 Federal Agency: Department of Housing and Urban Development (HUD) Pass-Through Ag...
Finding 2025-002- Eligibility- Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): 2025 Federal Agency: Department of Housing and Urban Development (HUD) Pass-Through Agencies: Idaho Housing and Finance Association Responsible Party: Jeanne Stromberg, Major - Divisional Finance Secretary-Cascade Division 916-501-6374 RESPONSE: Management will implement a review and approval process to ensure all documentation for applications is maintained in the file and that all applications that are eligible tor participation are properly approved. Effective Date: November 2026
View Audit 403529
Finding 1217331 (2025-001)
Material Weakness 2025
The Salvation Army Golden State Division
CA
Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2025-001 -Allowable Costs/Cost Principles and Activities Allowed and Unallowed and Special Test - Drawdowns of Home/Home ARP Funds - Material Weakness in Internal Controls over Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): ...
Finding 2025-001 -Allowable Costs/Cost Principles and Activities Allowed and Unallowed and Special Test - Drawdowns of Home/Home ARP Funds - Material Weakness in Internal Controls over Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): 2025 Federal Agency: Department of Housing and Urban Development (HUD) Pass-Through Agencies: Idaho Housing and Finance Association Responsible Party: Jeanne Stromberg, Major- Divisional Finance Secretary- Cascade Division 916-501-6374 RESPONSE: Management will implement review and approval of drawdown requests to ensure approval of drawdown expenses for payroll and non-payroll related expenses. Effective Date: November 2026
View Audit 403529
Finding 1217323 (2025-001)
Material Weakness 2025
Lackawanna Susquehanna Bh Id Ei Program
PA
Reporting
THE PROGRAM'S MANAGEMENT AGREES WITH THE AUDITOR'S RECOMMENDATION AND HAS TAKEN CORRECTIVE ACTION IN SUBSEQUENT YEAR.
THE PROGRAM'S MANAGEMENT AGREES WITH THE AUDITOR'S RECOMMENDATION AND HAS TAKEN CORRECTIVE ACTION IN SUBSEQUENT YEAR.
View Audit 403525
Finding 1217322 (2025-001)
Material Weakness 2025
Town of Lynnfield
MA
Procurement, Suspension & Debarment § 200.214
The Town of Lynnfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...
The Town of Lynnfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT 2025-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend procedures be implemented to ensure that the verification of vendors’ suspension and debarment status is documented prior to executing transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has implemented procedures requiring documentation of vendor suspension and debarment verification prior to the execution of transactions involving federal funds. Staff responsible for procurement and accounts payable have been instructed to verify vendor eligibility through the System for Award Management (SAM.gov) and retain documentation of the verification in the applicable procurement or payment file. Name(s) of the contact person(s) responsible for corrective action: David Castellarin Planned completion date for corrective action plan: June 30, 2026
View Audit 403512
Finding 1217321 (2025-003)
Material Weakness 2025
Mobile County Board of School Commissioners
AL
Procurement, Suspension & Debarment
The board will ensure the schools and central office departments are aware of and follow the federal procurement codes for federal funds. The Purchasing Department will vet purchases to ensure compliance.
The board will ensure the schools and central office departments are aware of and follow the federal procurement codes for federal funds. The Purchasing Department will vet purchases to ensure compliance.
View Audit 403498
Finding 1217318 (2025-001)
Material Weakness 2025
Astoria Gardens Tenant Association
CA
Cash Management HUD Housing Programs
We recommend that the Project implemenRecommendation: We recommend that the Project implement monitoring processes to ensure timely identification and deposit of residual receipts with HUD requirements and to deposit $21,073 into the residual receipts reserve
We recommend that the Project implemenRecommendation: We recommend that the Project implement monitoring processes to ensure timely identification and deposit of residual receipts with HUD requirements and to deposit $21,073 into the residual receipts reserve
View Audit 403490
Finding 1217313 (2025-002)
Material Weakness 2025
The Guest House of Milwaukee, Inc.
WI
Questioned Costs Special Tests & Provisions
Reference Number: 2025-002 Description: Special Tests and Provisions Corrective Action Plan: Guest House has implemented stronger process controls to ensure that Rent Reasonableness forms are completed prior to executing lease agreements. Staffing changes have been made to support compliance, and en...
Reference Number: 2025-002 Description: Special Tests and Provisions Corrective Action Plan: Guest House has implemented stronger process controls to ensure that Rent Reasonableness forms are completed prior to executing lease agreements. Staffing changes have been made to support compliance, and enhanced review procedures have been put in place. In addition, all previously outstanding Rent Reasonableness forms are in the process of being completed. Anticipated Corrective Action Plan Completion Date: July 1, 2026 Contact Information: For additional information regarding these corrective actions, contact Stephen Bauer, CEO at 414.345.3240. Stephen Bauer CEO Guest House of Milwaukee
View Audit 403488
Finding 1217312 (2025-001)
Material Weakness 2025
The Guest House of Milwaukee, Inc.
WI
Procurement, Suspension & Debarment § 200.214 § 200.318
Reference Number: 2025-001 Description: Procurement Corrective Action Plan: Guest House has modified its staffing structure, training, and procurement protocols to ensure that all contractors, including local landlords receiving payments under federal grant programs, are verified against the federal...
Reference Number: 2025-001 Description: Procurement Corrective Action Plan: Guest House has modified its staffing structure, training, and procurement protocols to ensure that all contractors, including local landlords receiving payments under federal grant programs, are verified against the federal System for Award Management (SAM.gov) prior to contract execution. Anticipated Corrective Action Plan Completion Date: April 1, 2026 Contact Information: For additional information regarding these corrective actions, contact Stephen Bauer, CEO at 414.345.3240. Stephen Bauer CEO Guest House of Milwaukee
View Audit 403488
Finding 1217311 (2025-005)
Material Weakness 2025
Sanders Unified School District No. 18
AZ
Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303
2025-005: WAGE RATE REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Pass-Through Agency: Direct award Grantor Number: Not applicable Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in...
2025-005: WAGE RATE REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Pass-Through Agency: Direct award Grantor Number: Not applicable Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions – Wage Rate Requirements Repeat Finding: Yes. Same as finding 2024-001 and 2023-002. Criteria or Specific Requirement: Federal regulations require that contractors and subcontractors performing work on federally funded construction projects pay laborers and mechanics wages at rates not less than those prevailing on similar projects in the locality. These requirements are established under the Davis-Bacon Act and incorporated into federal grant compliance requirements under 2 CFR Part 200. Adequate monitoring of compliance with these wage requirements is required to ensure that workers are being paid correctly per 29 CFR 5.5 compliance provisions. Per 2 CFR section 200.303(a), a non-Federal entity must establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in Federal Government” issued by the Comptroller General of the United States or the “Internal Control-Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During our testing for one of 2 contractors that were tested and funded under the Impact Aid program, we noted that the District did not obtain or review certified payroll reports from contractors to verify compliance with federal prevailing wage requirements. As a result, the District could not demonstrate that contractors complied with required wage provisions for the sampled projects. Corrective Action: The District will ensure wage rate requirements are maintained for all vendors as appropriate under Uniform Guidance and the provision of the Davis Bacon Act. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Kay Morris, Superintendent
View Audit 403486
Finding 1217310 (2025-002)
Material Weakness 2025
Arisa Health INC
AR
Procurement, Suspension & Debarment Subrecipient Monitoring Questioned Costs
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-002: The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred,...
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-002: The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Management concurs with the finding. Arisa has subsequently received a signed certification from the subcontractor dated 4/20/2026 indicating that the vendor was not debarred, suspended, or otherwise excluded from participation in federal assistance programs. For future federal awards, Arisa will collect a certification from the subcontractor/vendor indicating compliance with this requirement. Completion date: Beginning with May 2026 invoices, certifications are required to be included.
View Audit 403483
Finding 1217309 (2025-001)
Material Weakness 2025
Arisa Health INC
AR
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.430
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-001: The Corporation failed to meet the 80% level of effort requirements as stipulated in the grant agreements. Management c...
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-001: The Corporation failed to meet the 80% level of effort requirements as stipulated in the grant agreements. Management concurs with the finding. Arisa’s time-keeping application is designed to meet FLSA recordkeeping requirements. This system does not contain a solution to subdivide hours worked by project in a manner that would satisfy level of effort reporting. Arisa will require employees in positions that are partially or fully funded through a federal contract containing level of effort requirements to complete and submit a separate paper timesheet documenting time worked on the federal contract. In addition, subcontractors will be required to include a certification on their invoices that applicable level of effort requirements were met. Program Staff were alerted of the deficiencies in April 2026. Completion date: May 2026.
View Audit 403483
Finding 1217308 (2025-001)
Material Weakness 2025
NAMI Greater San Antonio
TX
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
The Organization will implement an official procurement policy and set forth internal controls to follow the procedures set forth in 2 CFR Part 200 Subpart D.
The Organization will implement an official procurement policy and set forth internal controls to follow the procedures set forth in 2 CFR Part 200 Subpart D.
View Audit 403478
Finding 1217304 (2025-001)
Material Weakness 2025
Center for Legal Advocacy, Dba Disability Law Colorado
CO
Cash Management Reporting Significant Deficiency § 200.512
By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activi...
By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
View Audit 403471
Finding 1217302 (2025-002)
Material Weakness 2025
Alexander County Housing Authority
IL
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Tenant Files. 2025-001. Tenant Files Corrective action planned: The Corrective Action plan for this Audit Finding 2025-002 is that the Alexander County Housing Authority is under new management. The Housing Authority of Pulaski County was contracted on February 2, 2025, to manage this housing author...
Tenant Files. 2025-001. Tenant Files Corrective action planned: The Corrective Action plan for this Audit Finding 2025-002 is that the Alexander County Housing Authority is under new management. The Housing Authority of Pulaski County was contracted on February 2, 2025, to manage this housing authority. On this date, all HUD guidelines followed at Pulaski County were implemented at Alexander County Housing Authority. Contact person: JoAnn Pink, Executive Director. Anticipated completion date: September 30, 2026.
View Audit 403467
Finding 1217301 (2025-003)
Material Weakness 2025
Palm Beach County Housing Authority
FL
HUD Housing Programs Special Tests & Provisions
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend the Authority strengthen internal controls over income determination and rent calculation by: • Enhancing procedures to ensure all sources of tenant income are properly identified, verified, and included in calculations • Pr...
Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend the Authority strengthen internal controls over income determination and rent calculation by: • Enhancing procedures to ensure all sources of tenant income are properly identified, verified, and included in calculations • Providing additional training to staff on HUD income determination and rent calculation requirements • Implementing or strengthening supervisory review controls to detect and correct errors in a timely manner Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PBCHA staff responsible for eligibility determinations will be scheduled for rent calculation training through available resources over the next FY. The PBCHA will continue to conduct internal training for program staff on eligibility documentation requirements and program rules to reinforce compliance standards. Through the implementation of intakes, interims and annual recertifications utilizing Yardi’s online workflows, the PBCHA expects to see increased improvement through automated application and documentation processes. The PBCHA will utilize available dashboards, internal audits and formal monitoring protocols to ensure continued compliance and to minimize the risk of recurring deficiencies. The PBCHA will continue to assess current staffing levels and evaluate the feasibility of restructuring, hiring outside consultants and/or increasing staffing to support consistent and compliant eligibility determinations while being cognizant of current funding uncertainties. Name(s) of the contact person(s) responsible for corrective action: Carol Jones-Gilbert Planned completion date for corrective action plan: September 30, 2027
View Audit 403465
Finding 1217300 (2025-002)
Material Weakness 2025
Palm Beach County Housing Authority
FL
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority strengthen internal controls over HQS enforcement by implementing procedures to track and monitor HQS deficiencies and required correction timelines. Explanation of disagreement with audit f...
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority strengthen internal controls over HQS enforcement by implementing procedures to track and monitor HQS deficiencies and required correction timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PBCHA has made significant improvements in inspection compliance and will continue to monitor its third-party inspection vendor to ensure timely submission of inspection reports. The agency will utilize Yardi and other centralized tracking systems to monitor inspection due dates and follow-up activities, ensuring inspections are completed in accordance with HUD requirements. PBCHA will also provide ongoing staff training to reinforce NSPIRE requirements and compliance expectations. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2026
View Audit 403465
Finding 1217297 (2025-001)
Material Weakness 2025
Palm Beach County Housing Authority
FL
HUD Housing Programs Eligibility
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority strengthen internal controls over tenant recertifications to ensure: • Form HUD-50058 and supporting eligibility documentation are current, complete, and properly maintained for all tenants ...
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority strengthen internal controls over tenant recertifications to ensure: • Form HUD-50058 and supporting eligibility documentation are current, complete, and properly maintained for all tenants • Timely processing of tenant move-outs and termination of HAP payments • Ongoing monitoring procedures to identify and promptly resolve instances of continued payments after program exit, including timely recovery of any overpayments Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PBCHA will conduct a review of the participant records to ensure Form HUD-50058 submissions and supporting eligibility documentation are attached, complete and accurate. Staff will use the Yardi Compliance Dashboard to monitor compliance, track processing timelines, and perform ongoing quality-control reviews. The agency will strengthen procedures for processing move-outs and program terminations through tracking mechanisms and supervisory oversight. Staff will receive training on HUD requirements related to tenant exits, terminations, and HAP processing. PBCHA will also perform monthly reconciliations of HAP payments, HUD-50058 terminations, and moveout records to identify and correct improper payments. These actions will help ensure accurate records, timely termination of assistance, prevention of overpayments, and compliance with HUD requirements. Name of the contact person responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2026
View Audit 403465
Finding 1217294 (2025-003)
Material Weakness 2025
Safehaven of Tarrant County
TX
Questioned Costs Period of Performance Significant Deficiency
Finding 2025-003: Period of Performance – Significant deficiency in internal controls over compliance and compliance finding. Management Response The agency has added another level of review for Requests for Reimbursement (RFRs) to improve internal controls. Effective 10.01.2025, grant expense charg...
Finding 2025-003: Period of Performance – Significant deficiency in internal controls over compliance and compliance finding. Management Response The agency has added another level of review for Requests for Reimbursement (RFRs) to improve internal controls. Effective 10.01.2025, grant expense charges are processed as follows: 1. Finance Assistant creates grant Request for Reimbursement (RFR). Upon completion of the RFR, theAssistant signs the RFR as completed, then submits completed RFR along with supportingdocumentation to the EVP of Finance. Formerly, the creation of the RFR was being done by the EVP of Finance, with the addition of staff, we were able to relocate those duties to Finance Assistance in the Fall of 2025. 2. The EVP of Finance reviews the RFR for correct calculations and if the appropriate supportingdocumentation is attached. The EVP of Finance signs the RFR, then presents it to the ChiefOperating Officer for final approval. 3. Chief Operating Officer receives RFR from EVP of Finance, reviews RFR and approves for submissionto the Grantor or sends back for corrections. Adding a staff member in the Finance department allowed us to add another level of approval. In addition, notations have been made on all internal grant tracking documents, as to the start of each grant period. A payroll pay calendar is accessible to verify the exact dates covered on a pay period.
View Audit 403455
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