Corrective Action Plans

Finding 1157058 (2024-001)

Material Weakness 2024

Summer Scholars

CO

Reporting Significant Deficiency § 200.512

In response to the audit finding regarding federal reporting requirements, we have developed a structured calendar and timeline that outlines all target dates and deliverables to ensure full compliance moving forward. This timeline includes clearly defined reporting deadlines, assigned responsibilit...

In response to the audit finding regarding federal reporting requirements, we have developed a structured calendar and timeline that outlines all target dates and deliverables to ensure full compliance moving forward. This timeline includes clearly defined reporting deadlines, assigned responsibilities for each deliverable and internal checkpoints to monitor progress and ensure timely submission.

View Audit 369385

Finding 1157057 (2024-001)

Material Weakness 2024

Daughters of Miriam Center for the Aged

NJ

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

We have hired an outside independent company, Infinity File Compliance, LLC to work with us on updating and maintaining all HUD documentation requirements. We are working on applying all the new policies and procedures and will be implementing trainings to ensure future compliance.

View Audit 369375

Finding 1157055 (2024-001)

Material Weakness 2024

West End Neighborhood House, Inc.

DE

Reporting Allowable Costs / Cost Principles HUD Housing Programs § 200.303

Management has updated its compliance responsibility procedures to clarify roles and responsibilities and to ensure accountabilities for all federal reporting requirements. Specifically: • A compliance calendar will be established to track all non-standard reporting deadlines (other than monthly or ...

Management has updated its compliance responsibility procedures to clarify roles and responsibilities and to ensure accountabilities for all federal reporting requirements. Specifically: • A compliance calendar will be established to track all non-standard reporting deadlines (other than monthly or quarterly cost reimbursement grant request). • Responsibility for preparing and submitting DRGR reports has been formally assigned to Finance Department. • Verification procedures have been implemented to confirm that all reports are filed timely. • Periodic internal reviews will be conducted to ensure compliance with reporting requirements.

View Audit 369363

Finding 1157054 (2024-002)

Material Weakness 2024

Danville Redevelopment & Housing Authority

VA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Authority's Response and Planned Corrective Action: Management agrees with the Auditors' finding and will implement the required updates and safeguards to ensure that the Authority complies with Section 19 of the ACC to remedy the aforementioned deficiencies. Donald Paredez, Executive Director, is r...

Authority's Response and Planned Corrective Action: Management agrees with the Auditors' finding and will implement the required updates and safeguards to ensure that the Authority complies with Section 19 of the ACC to remedy the aforementioned deficiencies. Donald Paredez, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369361 Questioned Costs: $1

Finding 1157053 (2024-005)

Material Weakness 2024

Danville Redevelopment & Housing Authority

VA

HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to selection from the waiting list are being documented and ...

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to selection from the waiting list are being documented and followed on a timely basis. Donald Paredez, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369361

Finding 1157052 (2024-004)

Material Weakness 2024

Danville Redevelopment & Housing Authority

VA

HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Don...

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Donald Paredez, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369361

Finding 1157051 (2024-003)

Material Weakness 2024

Danville Redevelopment & Housing Authority

VA

HUD Housing Programs

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. Donald Paredez,...

Authority's Response and Planned Corrective Action: Management agrees with the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. Donald Paredez, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369361

Finding 1157047 (2024-002)

Material Weakness 2024

Caring Cross, Inc.

MD

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

Finding Reference Number: 2024-002 Condition Found: The Organization expended more than $750,000 in federal awards during the fiscal years ended December 31, 2022 and December 31, 2023, but did not have Single Audits performed for those periods. Recommendation: The auditors recommend the Organizatio...

Finding Reference Number: 2024-002 Condition Found: The Organization expended more than $750,000 in federal awards during the fiscal years ended December 31, 2022 and December 31, 2023, but did not have Single Audits performed for those periods. Recommendation: The auditors recommend the Organization establish procedures to monitor annual federal award expenditures and ensure timely compliance with Single Audit requirements. Corrective Action Planned: Management acknowledges that the Organization did not comply with the Single Audit Act requirements for the fiscal years ended December 31, 2022, and December 31, 2023. This was due to a lack of awareness regarding the Single Audit threshold requirements. The Organization has taken the following corrective actions: 1. Quarterly Review of Federal Expenditures: Internal procedures have been implemented to review federal expenditures quarterly to determine whether the Single Audit threshold of $750,000 (increased to $1,000,000 for fiscal year 2025) has been met. 2. Designation of Compliance Officers: The Director of Accounting and the Director of Finance have been designated as responsible for monitoring compliance with 2 CFR §200.501 and ensuring auditors are engaged annually. 3. Compliance Calendar: A compliance calendar has been established to track key federal filing deadlines, including submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse. 4. Agency Notification: The Organization will contact the relevant federal awarding agencies to inform them of the missed audits for 2022 and 2023 and to seek guidance on any required remedial actions. Responsible Contact Person: Nikel Davis, Director of Accounting Anticipated Completion Date: October 15, 2025

View Audit 369359

Finding 1157041 (2024-003)

Material Weakness 2024

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs

For the Waukegan Supportive Housing Facility - FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 PAID THE EXPENSE OF ANOTHER PROJECT UNDER COMMON MANAGEMENT Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken...

For the Waukegan Supportive Housing Facility - FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 PAID THE EXPENSE OF ANOTHER PROJECT UNDER COMMON MANAGEMENT Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment.

View Audit 369357 Questioned Costs: $1

Finding 1157040 (2024-002)

Material Weakness 2024

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs

For the Rockford Supportive Housing Facility - FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 TENANT FILE CONTAINED MATHEMATICAL ERROR IN COMPUTING HOUSEHOLD INCOME Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future month...

For the Rockford Supportive Housing Facility - FINDING 2024-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 TENANT FILE CONTAINED MATHEMATICAL ERROR IN COMPUTING HOUSEHOLD INCOME Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in January 2025 and will be corrected on a future HAP voucher.

View Audit 369357 Questioned Costs: $1

Finding 1157039 (2024-004)

Material Weakness 2024

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs

For the OTR - Arboretum West Apartments Facility FINDING 2024-004: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 PAID THE EXPENSE OF ANOTHER PROJECT UNDER COMMON MANAGEMENT Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action ...

For the OTR - Arboretum West Apartments Facility FINDING 2024-004: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 PAID THE EXPENSE OF ANOTHER PROJECT UNDER COMMON MANAGEMENT Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment.

View Audit 369357 Questioned Costs: $1

Finding 1157038 (2024-001)

Material Weakness 2024

Over the Rainbow Ass'n & Subsidiaries

IL

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: De...

Over the Rainbow Association and Subsidiaries respectfully submits the following corrective action plans for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit period: December 31, 2024. The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT; For the Hill Housing Facility - FINDING 2024-001: SECTION 8, ASSISTANCE LISTING NUMBER 14.195 SPONSOR LOAN PAYMENT WITHOUT HUD APPROVAL Recommendation: The Sponsor should obtain HUD approval for the repayment of the sponsor loan. Action Taken: The Sponsor will contact HUD to obtain HUD permission to retain the unauthorized sponsor loan payments.

View Audit 369357 Questioned Costs: $1

Finding 1157037 (2024-002)

Material Weakness 2024

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

USDA Food Distribution and Authorized Signers– The Organization acknowledges it did not consistently obtain signatures from "approved shoppers" for USDA food products. Additionally, in at least one instance, the individual signing for a USDA distribution was not listed as an authorized signer. These...

USDA Food Distribution and Authorized Signers– The Organization acknowledges it did not consistently obtain signatures from "approved shoppers" for USDA food products. Additionally, in at least one instance, the individual signing for a USDA distribution was not listed as an authorized signer. These issues indicate a lack of adherence to required procedures for verifying and documenting authorized individuals who pick up USDA food products. The Organization will provide comprehensive training to all relevant staff on the correct procedures for obtaining and cross-referencing signatures for USDA food product distribution. This will help ensure compliance with requirements and improve the integrity of the distribution process.

View Audit 369353

Finding 1157036 (2024-001)

Material Weakness 2024

Ohio Tri-County Food Alliance Dba Second Harvest Foodbank

OH

Internal Control / Segregation of Duties

Payroll Documentation and Approval Deficencies – The Organization acknowledges that during testing of payroll-related records, deficiencies were identified in the documentation and approval processes for both pay rates and employee timecards. Specifically, in one instance there was no documentation ...

Payroll Documentation and Approval Deficencies – The Organization acknowledges that during testing of payroll-related records, deficiencies were identified in the documentation and approval processes for both pay rates and employee timecards. Specifically, in one instance there was no documentation in employee file of approved pay rate, and for a specific pay period following the client’s mid-year transition to a new payroll software system, approved employee timecards were unavailable for six employees . These issues resulted in a lack of approved pay-rate documentation and missing evidence of supervisory approval for hours worked. The Finance Director, Faith Schiffer, has been tasked with ensuring the time cards are downloaded and maintained for each payroll from the current payroll reporting system. Additionally, the Finance Director and the Fractional Human Resources firm, Go HR have put measures in place to guarantee all future pay rate and positional changes are appropriately documented and those documents will be maintained electronically and in print.

View Audit 369353

Finding 1157035 (2024-003)

Material Weakness 2024

Our Katahdin and Subsidiary

ME

Questioned Costs Period of Performance Allowable Costs / Cost Principles

The Organization will continue efforts to obtain written confirmation from the Department of Commerce, compile all available email correspondence and notes from verbal conversations, and prepare a detailed timeline of authorization requests and responses. Further, the Organization will submit a form...

The Organization will continue efforts to obtain written confirmation from the Department of Commerce, compile all available email correspondence and notes from verbal conversations, and prepare a detailed timeline of authorization requests and responses. Further, the Organization will submit a formal response to the Department of Commerce regarding questioned costs, provide documentation supporting the allowability of expenses, and request a formal resolution of questioned costs. Person Responsible: Steve Sanders, Grant Manager, Tel: 207-249-8578 Estimated completion: December 2025

View Audit 369350 Questioned Costs: $1

Finding 1157034 (2024-002)

Material Weakness 2024

Our Katahdin and Subsidiary

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The Organization will verify all current active vendors against the SAM.gov exclusions database, document verification results, and remediate any issues identified. Going forward, the Organization will modify its policy to establish quarterly vendor verification review by the management team. The Or...

The Organization will verify all current active vendors against the SAM.gov exclusions database, document verification results, and remediate any issues identified. Going forward, the Organization will modify its policy to establish quarterly vendor verification review by the management team. The Organization will conduct a quarterly review of vendor verification documentation by reviewing the accounting system vendor list against the SAM.gov exclusion search documentation to help ensure no vendors were omitted, verifying that the date of each SAM.gov search is properly documented, and documenting the management team’s review findings and any corrective actions taken. Person Responsible: Stephanie Walsh, Treasurer, Tel: 207-249-8578 Estimated completion: December 2025

View Audit 369350

Finding 1157029 (2024-001)

Material Weakness 2024

University Muslim Medical Association, INC

CA

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount progr...

Views of Responsible Officials and Planned Corrective Actions UMMA’s Management will implement ongoing front desk training to assist staff in recognizing incorrect sliding fee assignments or possible errors in patient fees. Additionally, UMMA will conduct routine audits of Sliding Fee Discount program along and consultation of EMR system to ensure all system workflows are operating per guidelines. Responsible Officials Alejandra Murillo, Chief Financial Officer Expected Implementation Date December 31, 2025

View Audit 369345

Finding 1157025 (2024-003)

Material Weakness 2024

Women's Center for Advancement

NE

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

Condition: Certain underlying support related to the VOCA Victim Assistance Formula Grant did not agree to amounts charged to the grant. Supporting information and records indicated more funds were spent by the Organization than were charged to the grant. Planned Corrective Action: Management will r...

Condition: Certain underlying support related to the VOCA Victim Assistance Formula Grant did not agree to amounts charged to the grant. Supporting information and records indicated more funds were spent by the Organization than were charged to the grant. Planned Corrective Action: Management will review its processes, procedures and controls to ensure that reconciliation and review of grant reimbursement requests and supporting underlying documentation occurs in future periods. Planned Completion Date: Ongoing Person Responsible: Kim Reed, VP of Finance

View Audit 369341

Finding 1157024 (2024-002)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.

View Audit 369325

Finding 1157023 (2024-001)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Reporting Internal Control / Segregation of Duties

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

View Audit 369325

Finding 1157017 (2024-001)

Material Weakness 2024

Blackbelt Unincorporated Wastewater Program

AL

Procurement, Suspension & Debarment § 200.317 § 200.327

Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure tha...

Corrective Action Plan The Program will develop an internal procurement policy with reference to the appropriate Federal, State, and local laws, regulations, and standards. The documented policy will be used when initiating and approving purchases under Federal grant programs, so they can ensure that they are in compliance with Uniform Guidance. Individual(s) Responsible Sherry Bradley Completion Date Discussion is ongoing regarding the plan; it will be implemented by the end of 2025.

View Audit 369320

Finding 1157016 (2024-004)

Material Weakness 2024

Crosspurpose

CO

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring § 200.334 § 200.344 § 200.403

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025...

Management has reinforced the effective execution of existing controls around proper documentation of all expenditures and record retention for these expenditures. Monthly and year-end procedures have been updated to ensure compliance with these procedures. Anticipated completion date: June 30, 2025.

View Audit 369319

Finding 1157012 (2024-003)

Material Weakness 2024

Crosspurpose

CO

Procurement, Suspension & Debarment § 200.214 § 200.3

In the summer of 2024, the Organization adopted a procurement policy compliant with the Code of Federal Regulations 2 CFR 200.214. The policy was formalized, announced, and implemented with the entire Organization's staff. At this time, all current contractors of federal grants were reviewed for eli...

In the summer of 2024, the Organization adopted a procurement policy compliant with the Code of Federal Regulations 2 CFR 200.214. The policy was formalized, announced, and implemented with the entire Organization's staff. At this time, all current contractors of federal grants were reviewed for eligibility by reviewing them against the debarred, suspended and otherwise excluded list. Management recruited a procurement officer in December 2024 to design and implement best practice procurement processes effective the first quarter 2025. Procurement policies will ensure full compliance with Federal and State requirements. Procurement policies will incorporate clearly defined procedures around all contractors ensuring appropriate selection processes and contractual terms. Anticipated completion date: March 31, 2025

View Audit 369319

Finding 1157011 (2024-001)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs Subrecipient Monitoring § 200.303

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA co...

Auditee’s Response and Corrective Action 2024-001- Internal Controls over Compliance These matters were identified in a HUD Compliance and Monitoring Report. Following this report, the VHA has taken the following corrective actions: • In June 2025, VHA adopted and implemented EIV/UIV policy • VHA contacted the system software customer service to see how to include the minimum rents as part of the payments standards. All payments standards for the VHA covered areashave been updated. • In June 2005, VHA established a minimum rent policy for Public Housing. • In June 2025, VHA adopted and implemented a Program Monitoring QA policy in accordance with HUD required SEMAP indicators. • In June 2005, VHA established adopted and implemented a voucher program termination policy and a Public Housing lease termination policy. . • In September 2025, the VHA implemented a Violence Against Women Act (VAWA) policy effective November 1, 2025. • VHA has reached out to Nan McKay for Assistance with developing a new Admissions and Continued Occupancy Plan (ACOP). • VHA has sent out 126 OBV preference update notices to all applicants currently on the PBV 0/1 bedroom waitlist. Only 21 have been returned to date. VHA will continue to collect and update preferences. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Finding 1157010 (2024-002)

Material Weakness 2024

Housing Authority of the Town of Vernon

CT

HUD Housing Programs

Auditee’s Response and Corrective Action 2024-002- Eligibility- Eligibility for Individuals (HCV) Response: Existing filing errors have been corrected. VHA will ensure/ demonstrate the accuracy of future filings with respect to income calculations, UA credits and allowances of HAP contracts. Vernon ...

Auditee’s Response and Corrective Action 2024-002- Eligibility- Eligibility for Individuals (HCV) Response: Existing filing errors have been corrected. VHA will ensure/ demonstrate the accuracy of future filings with respect to income calculations, UA credits and allowances of HAP contracts. Vernon Housing has implemented the following: The agency FY 2024 audit noted fewer file issues as sample errors pointed out in FY 2023 have been corrected and reviewed with associated personnel. Vernon Housing Authority has a quality control program to ensure that all HCV files are complete and up to date. Since the beginning of 2024 and going forward into CY 2025 the Housing Programs Manager has reviewed all annual recertifications and interims completed by HCV associated staff for compliance and filing accuracy. In addition, structured filing and monthly quality control systems continue to be followed by HCV staff and program management. These are ongoing tasks that the program manager is responsible for overseeing. Management has implemented file management systems that are checked during monthly QA process to ensure proper file management. HCV program staff will continue to use file review checklist when performing annual and interim recertification procedures to ensure that the proper documentation is in the file. These are ongoing tasks that the program manager is responsible for overseeing. Management will continue to require staff to attend continued education trainings and obtain the necessary certifications for HCV staff requirements. Management will hold staff accountable for failure to adhere to the governing rules and regulations for file compliance. Planned Implementation Date of Corrective Action: October 2025 Person Responsible for Corrective Action: Shenoa Steves, Housing Programs Manager

View Audit 369314

Corrective Action Plans

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