Corrective Action Plans

Finding 1216252 (2025-003)

Material Weakness 2025

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Opera...

Finding 2025-003 Plan: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 7/1/2026 Contact: Jill Lesmerises, CFO

View Audit 402751

Finding 1216250 (2025-004)

Material Weakness 2025

Newbury Elderly Housing, Inc.

NH

Material Weakness

Finding 2025-004 Plan: Please see below the new process regarding filling vacancies and completing management duties in a timely manner: Immediate Focus on Vacancies: We are prioritizing the filling of vacant units by having two staff members complete move ins at the same time. Streamlined Recertifi...

Finding 2025-004 Plan: Please see below the new process regarding filling vacancies and completing management duties in a timely manner: Immediate Focus on Vacancies: We are prioritizing the filling of vacant units by having two staff members complete move ins at the same time. Streamlined Recertification Process: We have updated our process to ensure all tenants are recertified in a timely manner. There has been a new system in place to monitor deadlines and improve efficiency. Staffing and Training: We are actively recruiting and training additional staff to ensure these tasks are handled promptly, preventing future delays. These steps will address the backlog of management duties and ensure that all tasks, such as filling vacancies and completing tenant recertifications, are handled in a timely and efficient manner. Completion Date: 8/31/2025 Contact: Jackie Oliveira-Director of Affordable Housing

View Audit 402751

Finding 1216242 (2025-001)

Material Weakness 2025

Bon Secours Housing, Inc.

MD

HUD Housing Programs Questioned Costs Reporting

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of tra...

Finding 2025-001 - Insufficient Security Deposit Account Funding Federal Assistance Listing Number and Name of Federal Program: 14.195 - Section 8 Project-Based Cluster Housing Assistance Payments Program A. Comments on Finding and Recommendations Management attributes the shortfall to timing of transfer to the security deposit bank account from prior managing agent not being transferred to the proper account. This is considered to be an error related to timing and not a deficiency in standard operating procedures. B. Actions Taken or Planned Management agrees with this finding and has made an additional deposit to the account to fund the shortfall. C. Status of Corrective Action on Prior Findings No prior findings noted.

View Audit 402738

Finding 1216215 (2025-001)

Material Weakness 2025

Shasta Community Health Center, Inc.

CA

Questioned Costs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions – Description of Finding: Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Statement of Concurrence: Shasta Community Health Center (SCHC) man...

Views of Responsible Officials and Planned Corrective Actions – Description of Finding: Patients received a sliding fee discount that was inconsistent with the stated sliding fee discount categories under the Health Center’s policy. Statement of Concurrence: Shasta Community Health Center (SCHC) management acknowledges the finding and agrees that there were instances where the approved sliding fee policy of SCHC was misapplied. SCHC also recognizes that this is a repeat finding and recognize the need to strengthen controls to ensure full compliance with HRSA requirements. Root Cause: The identified errors were primarily due to: - Staff inattention in recognizing sliding fee discount expiration dates - Lack of clear guidance from management on sliding fee discounts related to nurse only or other generally unbillable patient visits - Lack of guidance in policies and procedures related to treatment of sliding fee discounts on nurse visits Corrective Action: - Management will reinforce through re-training of front office staff the importance of ensuring that sliding fee eligibility is carefully reviewed at each patient’s appointment. - Billing staff will be retrained in proper application of sliding fee discounts related to nurse-only visits. - Policy will be reviewed for any necessary changes and clarifications to nurse-only visits. - Electronic Health Record (EHR) system will be updated to correctly provide discounts based on patient’s sliding fee eligibility. Responsible Parties: - Front Office Retraining – Director of Informatics and Training - Billing Staff Retraining – Senior Director of Revenue Cycle Integrity and Billing Manager - Policy Revision – Chief Financial Officer and Senior Director of Revenue Cycle Integrity - EHR System Updates – Director of Informatics and Senior Director of Revenue Cycle Integrity Timeline: - Front Office Retraining – Next “All Staff Meeting”, currently scheduled for May 5, 2026. - Billing Staff Retraining – Billing meeting on April 29, 2026, to identify logistical issues and develop a plan to work through necessary EHR process revision. Full correction planned by June 30, 2026. - Policy Revision – Bring revised policy to board meeting in May 2026. - EHR System Updates – Full correction planned by June 30, 2026.

View Audit 402701

Finding 1216213 (2025-002)

Material Weakness 2025

Housing Authority of Somerset County

PA

HUD Housing Programs

The Housing Authority of Somerset County has developed a corrective action paln for Public Housing to ensure that the correct family's income is being used to recalculate the rents properly. This will be monitored closely.

View Audit 402694

Finding 1216212 (2025-001)

Material Weakness 2025

Housing Authority of Somerset County

PA

Eligibility HUD Housing Programs

The Housing Authority of Somerset County has developed a corrective action paln for Public Housing to ensure that correct utility allowances are used for all three developments the Authority operates. This will be monitored closely to make sure the proper allowances are being used.

View Audit 402694

Finding 1216211 (2025-001)

Material Weakness 2025

Long Island University

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew durin...

University’s Response: Management agrees with the finding. Upon identification of the issue, management performed a review of all students reported to the NSLDS for the fiscal year. Management identified a total of 61 students who withdrew, out of a total population of 80 students who withdrew during the fiscal year, where the effective date of the withdrawal at the Campus Level record did not match the Program Level record. The University understands the importance of accurate and timely reporting of enrollment status and corrected the student Campus Level and Program Level records in the NSLDS system for all 61 students prior to the completion of the audit. Corrective Action Plan: To prevent recurrence, management has instituted a new review control. Following each regular submission to the National Student Clearinghouse (NSC), management will perform a post-submission reconciliation of the data ultimately accepted by NSLDS to ensure Campus Level and Program Level effective dates match. Any discrepancies identified during this review will be corrected immediately to ensure compliance with the 15-day reporting timeframe. This periodic review will be executed and documented by the Office of the Registrar, and then reviewed by Student Financial Services, with final oversight from the Chief Financial Officer. Anticipated Completion Date: Implemented as of May 31, 2026 Contact person: Christopher Fevola Chief Financial Officer 516-299-2535

View Audit 402693

Finding 1216209 (2025-001)

Material Weakness 2025

Pittsfield Charter Township

MI

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

2025-001 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the Township's reporting process, we noted that the annual financial report selected for testing did not include documentation that it was subject to an indep...

2025-001 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the Township's reporting process, we noted that the annual financial report selected for testing did not include documentation that it was subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the Township was exposed to an increased risk that the report filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the Township establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: We acknowledge the finding of significant deficiency in internal controls over compliance. While the matter is not considered to be material to the overall compliance requirements, we recognize the importance of maintaining robust internal controls to ensure full adherence to applicable regulations and policies. The Township has completed training sessions with relevant personnel on the updated compliance process. The Township has also designated an employee as grants manager to provide additional oversight over grant awards to ensure sustained compliance and timely identification of potential issues. Responsible Person: Corey Schmidt, Finance Director Anticipated Completion Date: December 31, 2026

View Audit 402689

Finding 1216198 (2025-003)

Material Weakness 2025

Total Action Against Poverty in the Roanoke Valley, INC & Subsidiaries

VA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Management notes that the questioned costs identified in FY2025 represent a continuation of items previously reported in FY2024 and addressed through an established corrective action plan. As part of the prior year response, management implemented a comprehensive action plan and engaged an independe...

Management notes that the questioned costs identified in FY2025 represent a continuation of items previously reported in FY2024 and addressed through an established corrective action plan. As part of the prior year response, management implemented a comprehensive action plan and engaged an independent forensic audit to assess the identified irregularities. Building on these efforts, management is further strengthening internal controls to ensure sustained compliance. These actions include:  Continued implementation and monitoring of corrective measures identified in the prior year audit and forensic review.  Enhanced oversight of credit card issuance, approval, and reconciliation processes.  Reinforced segregation of duties to reduce the risk of unauthorized transactions.  Strengthened monitoring of cash receipts and deposit procedures to ensure all program funds are accurately recorded and deposited promptly.  Ongoing compliance reviews to confirm that prior audit findings are fully resolved and do not recur.

View Audit 402682

Finding 1216196 (2025-002)

Material Weakness 2025

Total Action Against Poverty in the Roanoke Valley, INC & Subsidiaries

VA

Management concurs with the finding and will:  Establish an earlier audit planning timeline with the external auditor to ensure audit fieldwork, review, and issuance are completed prior to federal submission deadlines.  Strengthening coordination between program management and the finance team to ...

Management concurs with the finding and will:  Establish an earlier audit planning timeline with the external auditor to ensure audit fieldwork, review, and issuance are completed prior to federal submission deadlines.  Strengthening coordination between program management and the finance team to ensure year-end reconciliations, schedules, and audit support documentation are completed in a timely manner.  Implement a structured year-end close calendar led by the finance team to support timely audit completion.  Require the finance team to prepare audit support packages earlier in the audit cycle, including trial balances and reconciliation schedules.  Conduct ongoing monthly and quarterly reconciliations to ensure financial records are accurate and audit-ready.

View Audit 402682

Finding 1216191 (2025-001)

Material Weakness 2025

Total Action Against Poverty in the Roanoke Valley, INC & Subsidiaries

VA

Subrecipient Monitoring Cash Management Reporting

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and P...

To prevent recurrence, we will implement the following actions:  Monthly reconciliation of drawdowns and PMS records to ensure expenditures and receipts are properly aligned and discrepancies are identified promptly.  Pre-submission reconciliation checklist to verify drawdowns, expenditures, and PMS balances prior to report submission.  Enhanced coordination with finance staff to ensure all drawdowns are accurately charged to the correct program at the time of posting.  Formal escalation process for unresolved PMS or federal reporting system issues to ensure timely resolution with the federal agency.  Earlier internal reporting deadlines to allow sufficient time for review and resolution of any discrepancies prior to federal due dates.  Documentation retention procedures to ensure all communications, PMS discrepancies, and resolution steps are maintained to support audit review.  Ongoing training/refresher guidance for finance and program staff on drawdown procedures and federal reporting requirements.

View Audit 402682

Finding 1216189 (2025-001)

Material Weakness 2025

Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $255,270 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402675

Finding 1216188 (2025-003)

Material Weakness 2025

Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $82,459 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402674

Finding 1216187 (2025-002)

Material Weakness 2025

Wesley Homes, Inc.

GA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Tak...

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Taken: Management agrees with the recommendations and will review and implement a procedure to ensure the HUD increases are communicated to Prudential on timely basis. Furthermore, management deposited the delinquent amount of $21,200 into the Replacement Reserve fund in May 2026. Implementation date: June 30, 2026

View Audit 402674

Finding 1216186 (2025-001)

Material Weakness 2025

Branan Towers, LLC

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Tak...

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Taken: Management agrees with the recommendations and will review and implement a procedure to ensure the HUD increases are communicated to Prudential on timely basis. Furthermore, management deposited the delinquent amount of $6,432 into the Replacement Reserve fund subsequent to year-end. Implementation date: June 30, 2026

View Audit 402673

Finding 1216185 (2025-002)

Material Weakness 2025

Asbury Harris, Llc, A Division of Wesley Homes, Inc.

GA

Questioned Costs Cash Management HUD Housing Programs

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an up...

1. Recommendations: We recommend management Establish and implement robust internal control policies that strictly prohibit the payment of non-project expenses from the Project funds. 2. Action Taken: Management agrees with the findings and recommendations. Management will review and implement an updated cash disbursement procedure to ensure that Project funds are restricted solely to project-specific operations and are not disbursed on behalf of separate entities. Management is in the process of receiving the full reimbursement of the $59,971 from the affiliated entity. Implementation date: June 30, 2026

View Audit 402671

Finding 1216184 (2025-001)

Material Weakness 2025

Asbury Harris, Llc, A Division of Wesley Homes, Inc.

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Tak...

1. Recommendations: We recommend management implement internal controls surrounding Replacement Reserve deposits to ensure annual HUD increases in the required R&R deposit amounts are promptly identified and communicated to Prudential, so the deposit rate is updated in a timely manner. 2. Action Taken: Management agrees with the recommendations and will review and implement a procedure to ensure the HUD increases are communicated to Prudential on timely basis. Furthermore, management deposited the delinquent amount of $2,380 into the Replacement Reserve fund subsequent to year-end. Implementation date: June 30, 2026

View Audit 402671

Finding 1216183 (2025-003)

Material Weakness 2025

City of Union City School District

NJ

Procurement, Suspension & Debarment

On March 26, 2026 the Union City Board of Education approved a resolution the acknolwedged the receipt of the grant from the United States Environmental Protection Agency for the Clean School Bus Program. Further it acknowledged that Van-Con was identified as a qualified vendor for battery electric ...

On March 26, 2026 the Union City Board of Education approved a resolution the acknolwedged the receipt of the grant from the United States Environmental Protection Agency for the Clean School Bus Program. Further it acknowledged that Van-Con was identified as a qualified vendor for battery electric school buses, and Van-Con serves as the administrator of the grrant for four school districts, of which Union City is a party to.

View Audit 402670

Finding 1216182 (2025-001)

Material Weakness 2025

National Wild Turkey Federation

SC

Reporting

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Manage...

Schedule of Findings and Responses: 2025-001: Internal Controls and Compliance Over Reporting Condition: The Federation’s September 30, 2025 quarterly report to the US Department of Agriculture - Forest Service overstated the Federal Funds authorized due to the Federation’s calculation error. Management’s Response: The National Wild Turkey Federation agrees with this finding. The calculation error was identified by NWTF and corrected on the report submitted for the quarter ended December 31, 2025. We have implemented a supervisor review upon the initial setup of project tracking spreadsheets to prevent calculation errors such as Federal Funds authorized or project budget, and to ensure the total authorized funds match the project agreement and its subsequent amendments.

View Audit 402661

Finding 1216178 (2025-001)

Material Weakness 2025

Los Angeles Jewish Home for the Aging

CA

Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.430

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended August 31, 2025. Finding 2025-001: Allowable Costs – Significant Deficiency in Internal Control Over Compliance...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended August 31, 2025. Finding 2025-001: Allowable Costs – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Management’s Views – Management agrees with the finding. LAJH acknowledges that payroll reimbursement calculations submitted under the federal program were prepared using subsequent employee pay rates rather than the contemporaneous pay rates applicable during the grant performance period and that certain duplicative expenditures were included in error. Management recognizes that these errors resulted in overstated costs totaling $79,825. Corrective Action Plan – LAJH will implement enhanced internal control procedures over the preparation and review of payroll costs charged to federal awards. Specifically, management will require all payroll reimbursement calculations to be supported by contemporaneous payroll registers and employee pay rate documentation applicable to the period during which services were performed. Person Responsible for Corrective Action: Robin Ray, Corporate Controller Anticipated Completion Date: May 31, 2026

View Audit 402659

Finding 1216176 (2025-003)

Material Weakness 2025

Town of Mammoth Lakes

CA

Reporting § 200.302

Complete reconciliation of all grant programs to the general ledger and grant records. Implement reconciliation and review of all grant activity on a quarterly basis. Document process for development of the SEFA for submission to audit. Update annual closing checklist to ensure SEFA review.

View Audit 402649

Finding 1216166 (2025-005)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) respon...

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216165 (2025-003)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Questioned Costs Reporting Significant Deficiency

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned co...

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216164 (2025-002)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Procurement, Suspension & Debarment § 200.214

Action taken in response to finding: The Club will implement procedures to document and retain evidence that suspension and debarment verification is completed prior to engaging contractors by printing and dating the SAM.gov listing and retaining in audit files. Name(s) of the contact person(s) resp...

Action taken in response to finding: The Club will implement procedures to document and retain evidence that suspension and debarment verification is completed prior to engaging contractors by printing and dating the SAM.gov listing and retaining in audit files. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 5/13/2026

View Audit 402647

Finding 1216163 (2025-006)

Material Weakness 2025

Barton College

NC

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been gi...

Management acknowledges through our previous responses that this finding is aligned with lack of leadership experience in financial aid. This has been resolved with the hiring of Ruth Casper and the separation of one individual where most of the finding’s evidence associated. Ruth Casper has been given specific direction of expectations and the latitude to enact immediate changes to the Barton College Financial Aid awarding/reporting processes to ensure timely and accurate operations/reporting. All Department of Education and Barton internal deadlines will be adhered to at all times going forward.

View Audit 402646

Corrective Action Plans

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