Corrective Action Plans

Finding 1215376 (2025-001)

Material Weakness 2025

MA

Questioned Costs Subrecipient Monitoring Eligibility

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not ava...

Responsible Official Nichelle Brown, Senior Vice President of Property and Asset Management Plan Detail Management concurs with the audit finding related to the inability to locate certain tenant files. Management acknowledges that one of the eight tenant files selected for audit testing was not available and concurs with the disclosure that nine of the forty tenant files for the program could not currently be located. Management has evaluated the circumstances contributing to the missing files and determined that existing record retention and file management procedures did not sufficiently ensure that all tenant documentation was safeguarded and readily retrievable. Management recognizes that the absence of tenant files limits the ability to demonstrate compliance with federal award requirements and to support costs charged to the program. To address this issue, management has initiated corrective actions to strengthen document retention and file management controls. These actions include implementing enhanced tracking and reconciliation processes for tenant files, improving secure storage and retention practices, and reinforcing staff responsibilities for maintaining complete and accessible tenant records. Management also plans to conduct periodic internal reviews to confirm that tenant files are properly maintained and available for monitoring and audit purposes. Specifically we plan to: 1. All physical resident files are stored in locked cabinets or secured file rooms with access limited to authorized personnel, including Property Managers, Assistant Property Managers, Compliance Specialists, and designated corporate staff. 2. Access to records will be restricted based on job function and necessity 3. There will be a formal file transfer and chain-of-custody process with required signatures 4. File transfers between properties will be by locked file transport boxes marked as confidential. 5. Employees will be required to maintain direct control of files during transport. 6. All files will be maintained during required retention periods. Management believes that these corrective actions will improve compliance with record retention requirements and reduce the risk of missing documentation in the future. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2026.

View Audit 401931

Finding 1215375 (2025-001)

Material Weakness 2025

Seattle School District No. 1

WA

Procurement, Suspension & Debarment

The District concurs with the audit finding. The District acknowledges that internal controls over procurement, specifically related to curriculum software purchases funded with federal program funds, were not sufficient to ensure full compliance with federal procurement requirements and District po...

The District concurs with the audit finding. The District acknowledges that internal controls over procurement, specifically related to curriculum software purchases funded with federal program funds, were not sufficient to ensure full compliance with federal procurement requirements and District policy. The District has begun implementing corrective actions to strengthen procurement controls and ensure compliance with federal regulations and District policy. These actions include: 1. Policy Clarification and Documentation Requirements The District will reinforce procurement policy requirements, including documentation standards for all procurement methods. Staff will be required to maintain written justification and rationale for all sole source determinations at the time of procurement, including evidence supporting the noncompetitive procurement. 2. Procurement Review and Oversight The District will seek to implement additional review procedures to ensure procurement documentation is complete and compliant prior to contract approval and payment. The District will target practices that will include verification of funding sources and confirmation that appropriate procurement methods were used. 3. Sole Source Determination Controls The District has updated its Competitive Exemption (to include sole source) procedures. Each sole source request will be evaluated annually.

View Audit 401923

Finding 1215374 (2025-002)

Material Weakness 2025

Seattle School District No. 1

WA

Allowable Costs / Cost Principles Questioned Costs

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upo...

The District concurs with the audit finding. The District acknowledges that one of the invoices reviewed during the audit did not include the required approval steps. The District would like to note, however, that this issue was identified through internal review and self-reported to the auditor upon discovery. The District has several internal controls in place to mitigate the risk of unallowable purchases; however, no control process is entirely preventative. The District will reinforce existing requirements by reminding all District users that after-the-fact changes are not permitted. Any instances identified in the future will be addressed individually as they are discovered.

View Audit 401923

Finding 1215372 (2025-002)

Material Weakness 2025

Dima Vi INC

DE

Questioned Costs Subrecipient Monitoring HUD Housing Programs

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 we...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 2. Finding 2025-002: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that two required replacement reserve deposits totaling $1,000 were not made timely during the year. The delayed deposits were fully cured prior to report issuance, the replacement reserve account remained substantially funded throughout the period, and no financial loss, reserve deficiency, or misuse of restricted funds occurred. Management views this matter as a timing and monitoring issue rather than a deficiency in the overall reserve position. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Monitoring Procedures: We have implemented formal reserve deposit monitoring procedures to track required monthly replacement reserve contributions, identify timing variances or shortfalls on a timely basis, and ensure corrective follow-up when needed. Supporting documentation and reconciliation records are maintained for audit and compliance purposes. 2. Monthly Management Review: Replacement reserve activity, including required deposits, account balances, and related reconciliation activity, is reviewed monthly by finance management as part of the organization’s ongoing compliance oversight procedures. Evidence of supervisory review is retained as part of the monthly compliance documentation process.

View Audit 401918

Finding 1215371 (2025-001)

Material Weakness 2025

Dima Vi INC

DE

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified and note that correctiv...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations 1. Finding 2025-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified and note that corrective actions and compliance monitoring enhancements were implemented or initiated prior to report issuance. Historically, certain compliance oversight activities relied heavily on operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management initiated a broader effort to formalize and strengthen internal compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We have implemented recurring monthly oversight meetings involving executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. Meeting documentation and evidence of supervisory review are maintained as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have strengthened our internal oversight structure through the addition of a Chief Financial Officer with expanded oversight responsibilities for the housing entities and a Director of Housing and Compliance responsible for operational and regulatory compliance oversight. Responsibilities between accounting, compliance, and operational functions have been further segregated to strengthen internal controls and management review procedures. 3. Formalized Compliance Monitoring Procedures: We have implemented standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will continue strengthening documentation retention procedures to ensure evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews.

View Audit 401918

Finding 1215370 (2025-003)

Material Weakness 2025

Edcouch-Elsa Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over pay...

Finding 2025-003 Duplicate expenditures charged to same grant Recommendation: We recommend the District establish and maintain proper review procedures for expenditures charged to grants prior to submission for reimbursement. Management’s View: The District will strengthen internal controls over payroll expenditures charged to federal grants by implementing a standard operating procedure that will be conducted by the Payroll Specialist of verifying payroll distribution reports, funding codes, and supporting documentation prior to submission for payment. Before each payroll is finalized, the payroll specialist will run a payroll report that will be generated and sorted by employee to verify that no duplicate charges have been applied to the same grant within the same payroll period. This review will ensure that all costs charged to federal grants during the pay period are accurate, allowable, properly coded, and not duplicated. No payroll adjustments will be keyed until timesheets have been verified against previously submitted timesheets and that they are reviewed to confirm that prior entries have not already been charged to the same grant. Additionally, a secondary review by the accountant will be conducted prior to finalizing grant-related payrolls. Effective March 1, 2026, the Payroll Accountant and Chief Financial Officer will review grant-related payroll transactions to ensure accuracy, proper funding allocation, and compliance with applicable federal requirements. Effective Date: March 1, 2026 Contact Person: Sylvia Garza, Chief Financial Officer, Edcouch-Elsa Independent School District

View Audit 401915

Finding 1215369 (2025-009)

Material Weakness 2025

Humboldt County

NV

Subrecipient Monitoring

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cos...

Grant responsibilities have been transferred under the supervision of the Comptroller and will enhance control procedures to monitor the activities of subrecipients to ensure and document that the subaward was used for authorized purposes. Please note, that this was not deemed to be a questioned cost as no instances of material non-compliance were noted during the testing of subrecipients grant activities.

View Audit 401913

Finding 1215364 (2025-008)

Material Weakness 2025

Humboldt County

NV

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.320 § 200.326

This is the result of procurement transactions fonded with the ARPA Coronavirus State and Local Recovery Funds. The County did not conduct procurement transactions in a manner providing fair and open competition on two constrnction contracts. The comptrollers office will enhance procurement policies...

This is the result of procurement transactions fonded with the ARPA Coronavirus State and Local Recovery Funds. The County did not conduct procurement transactions in a manner providing fair and open competition on two constrnction contracts. The comptrollers office will enhance procurement policies and review of federal grant funded purchases.

View Audit 401913

Finding 1215357 (2025-001)

Material Weakness 2025

Nutrition Plus Inc.

KS

Internal Control / Segregation of Duties

Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Emily Roark, Executive Director, will be responsible for the correct...

Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Emily Roark, Executive Director, will be responsible for the corrective action.

View Audit 401906

Finding 1215356 (2025-007)

Material Weakness 2025

City of New Haven

CT

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Suspension and Debarment Description of Finding 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. During our audit, we noted that the Board ...

Suspension and Debarment Description of Finding 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. During our audit, we noted that the Board of Education Finance Office / City Purchasing Department did not have documentation to support that it verified vendors selected for testing against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Board of Education Finance Office, in conjunction with the City Purchasing Department, will review and enhance their processes and controls over the verification that vendors are not suspended or debarred. Name of Contact Person Amilcar Hernandez, Board of Education Chief Financial Officer Projected Completion Date June 30, 2026

View Audit 401899

Finding 1215352 (2025-006)

Material Weakness 2025

City of New Haven

CT

Reporting Eligibility Significant Deficiency § 200.512

Late Single Audit Submission Description of Finding Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months af...

Late Single Audit Submission Description of Finding Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. The Single Audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action Management will review existing processes and controls related to audit readiness and financial reporting to ensure that all required financial reports are submitted timely. The City will implement a formal audit and Single Audit submission calendar with defined internal deadlines, assign clear staff responsibilities for preparing and submitting required documents, and use a centralized tracker to monitor audit milestones and ensure timely submission to the Federal Audit Clearinghouse. Staff involved in federal reporting will also receive annual training on Single Audit requirements to ensure compliance with federal timelines going forward. Name of Contact Person Shannon McCue, City Budget Director Projected Completion Date June 30, 2026

View Audit 401899

Finding 1215210 (2025-001)

Material Weakness 2025

Village at Amherst

TX

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...

Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.

View Audit 401876

Finding 1215199 (2025-008)

Material Weakness 2025

City Of Wakefield

MI

Reporting Internal Control / Segregation of Duties § 200.512

The City acknowledges the finding. The delayed completion of the audit process contributed to the untimely submission of the reporting package and Data Collection Form. Federal reporting deadlines have been incorporated into the City’s annual compliance calendar, and management will continue coordin...

The City acknowledges the finding. The delayed completion of the audit process contributed to the untimely submission of the reporting package and Data Collection Form. Federal reporting deadlines have been incorporated into the City’s annual compliance calendar, and management will continue coordinating earlier completion of audit deliverables and required submissions. Future submissions will be monitored to ensure compliance with the Uniform Guidance deadline requirements.

View Audit 401866

Finding 1215198 (2025-007)

Material Weakness 2025

City Of Wakefield

MI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities...

The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities, record retention, allowable costs, procurement standards, conflictof- interest requirements where applicable, and compliance monitoring procedures consistent with Uniform Guidance requirements.

View Audit 401866

Finding 1215197 (2025-006)

Material Weakness 2025

City Of Wakefield

MI

Reporting § 200.302 § 200.510

The City acknowledges the finding. The City will continue strengthening procedures to identify, track, reconcile, and report federal award activity throughout the fiscal year. Procedures will include maintaining documentation sufficient to identify the federal agency/ program, Assistance Listing num...

The City acknowledges the finding. The City will continue strengthening procedures to identify, track, reconcile, and report federal award activity throughout the fiscal year. Procedures will include maintaining documentation sufficient to identify the federal agency/ program, Assistance Listing number, award identifiers, expenditures, loan balances where applicable, subrecipient information, and required SEFA disclosures and notes. Management will also maintain centralized tracking records for federal award activity to support timely preparation of future SEFAs.

View Audit 401866

Finding 1215173 (2025-001)

Material Weakness 2025

The Geological Society of America

CO

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31...

Finding: 2025-001 - Late Submission of Reporting Package to the Federal Audit Clearinghouse Compliance Requirement: Reporting – 2 CFR 200.512(a) Condition: The reporting package for the year ended June 30, 2025 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Views of Responsible Officials: Management acknowledges that the reporting package was not submitted within the required timeframe and recognizes the importance of timely compliance with federal reporting requirements. Corrective Action Plan • Implementation of Formal Audit Timeline: Management will establish a formal annual audit timeline that includes key milestones for audit preparation, fieldwork, report issuance, and submission to the Federal Audit Clearinghouse. • Assignment of Responsibility: A specific individual will be designated as responsible for monitoring the audit timeline and ensuring timely submission. • Enhanced Coordination with External Auditors: Management will engage with the external auditors earlier in the fiscal year and hold regular status meetings to avoid delays. • Internal Preparedness Improvements: The organization will implement a prepared-by-client (PBC) checklist with internal deadlines. • Pre-Submission Review Process: Management will implement a final review step to confirm readiness for submission immediately upon receipt of the auditor’s reports. Anticipated Completion Date: These corrective actions will be implemented for the fiscal year ending June 30, 2026 audit cycle, with full compliance expected by the applicable Federal Audit Clearinghouse submission deadline. Responsible Party: Finance Director

View Audit 401844

Finding 1215172 (2025-001)

Material Weakness 2025

COMMISSION OF PUBLIC WORKS OF NEW ELLENTON

SC

HUD Housing Programs

The duties will be segregated as much as possible, and the Board of Directors will remain involved in reviewing the financial statements of the Commission.

View Audit 401842

Finding 1215171 (2025-001)

Material Weakness 2025

Cheney School District No. 360

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regul...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Cheney School District No. 360 September 1, 2024 through August 31, 2025 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal Title I assessment system security and eligibility requirements.Name, address, and telephone of District contact person: Jamie Reed, Director of Finance and Operations 12414 S. Andrus Road (509) 559-4501 Corrective action the auditee plans to take in response to the finding: Assessment system security: Assessment Administration Procedures have been reviewed for the 2025-2026 school year by Building Assessment Coordinators (BAC). They will ensure a Test Security Building Plan (TSBP) will be provided for the WIDA assessment administered in their building this school year. BAC Assessment Google folders for 2026-2027 school year are currently being adjusted to provide additional organization to ensure all required documents are completed by BAC's then submitted to the District Assessment Coordinator (DAC) upon completion of the assessment window. Eligibility: The District has already begun corrective actions to address these concerns. District staff have reviewed federal Title I ranking and allocation requirements, including OSPI guidance related to poverty ranking methodology and the 75 percent rule. The District will implement additional review procedures during the annual Title I application and budgeting process to verify poverty calculations, school rankings, and allocation methodologies prior to submission. The District will also document comparability and supplemental funding determinations for any qualifying schools not directly served with Title I funds. Additionally, the District will provide targeted training for staff responsible for federal program administration and budgeting to ensure ongoing compliance with federal and OSPI Title I requirements. Anticipated date to complete the corrective action: Corrective review for the end of the 25-26 school year and full corrective action for the 26-27 school year.

View Audit 401839

Finding 1215168 (2025-007)

Material Weakness 2025

Sampson County

NC

Reporting Eligibility

Corrective Action Plan Audit Period: 2025 Audit Finding Reference Number: 2025-07 Description of Deficiency: SEFSA Preparation Finding: During compliance testing, it was noted that certain amounts reported on the Schedule of Expenditures of Federal and State Awards could not be readily reconciled to...

Corrective Action Plan Audit Period: 2025 Audit Finding Reference Number: 2025-07 Description of Deficiency: SEFSA Preparation Finding: During compliance testing, it was noted that certain amounts reported on the Schedule of Expenditures of Federal and State Awards could not be readily reconciled to the general ledger. Corrective Action To address this finding, the County will implement enhanced procedures over the preparation and review of the SEFSA. Specifically, the County will take the following actions: • Maintain more detailed supporting documentation for all SEFSA balances to ensure amounts reported can be traced to the general ledger. • Perform a formal reconciliation of the SEFSA to the general ledger as part of the year-end reporting process. • Conduct an enhanced management-level review of the SEFSA, including verification of reconciliations and significant amounts. • Provide ongoing training and guidance to staff involved in SEFSA preparation to support accurate and complete reporting. This Corrective Action Plan is implemented for the fiscal year ending June 30, 2026 and ongoing thereafter.

View Audit 401835

Finding 1215164 (2025-005)

Material Weakness 2025

Grant Community Consolidated School District #110

IL

School Nutrition Programs Questioned Costs Cash Management

Finding No. 2025-005 Condition – The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that...

Finding No. 2025-005 Condition – The District did not prepare bank reconciliations during fiscal year 2025. As a result, a portion of National School Lunch and School Breakfast program receipts were not promptly credited to the appropriate food service revenue accounts, and those reimbursements that were recorded incorrectly recorded to the Evidence-Based Funding revenue account in error. Plan – The District will perform bank reconciliations in a timely manner and ensure that National School Lunch and School Breakfast program receipts are appropriately recorded to the proper food service revenue accounts. Anticipated Date of Completion: 7/1/2025 - current Name of Contact Person: Matt Stines, Superintendent

View Audit 401821

Finding 1215158 (2025-004)

Material Weakness 2025

Grant Community Consolidated School District #110

IL

School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the F...

Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the FSMC, and has been a place where errors have occurred. The district secretary is responsible for entering the meal counts into the state system. She is verifying the counts from the FSMC, comparing to attendance and invoices, and ensuring correct data goes into IWAS. This was started last spring, when we became aware of FSMC inconsistencies. The current year, FY26, has been much more accurate. Anticipated Date of Completion: current – 9/1/2026 Name of Contact Person: Matt Stines, Superintendent

View Audit 401821

Finding 1215152 (2025-013)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

HUD Housing Programs

Management will implement an insurance compliance calendar with renewal tracking, assign responsibility for monitoring coverage, establish a funding mechanism for premiums, and retain documentation of policy renewals, payments, and annual flood-zone confirmations to ensure continuous coverage.

View Audit 401818

Finding 1215151 (2025-012)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

HUD Housing Programs Reporting

Management will begin year-end closing procedures earlier, establish internal deadlines, engage the auditor earlier, and implement a REAC submission calendar assigning responsibilities and target dates. Evidence of timely submission will be retained, including confirmations or screenshots.

View Audit 401818

Finding 1215150 (2025-011)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented...

Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented and remediated.

View Audit 401818

Finding 1215149 (2025-010)

Material Weakness 2025

Friends Alliance Housing Ii,inc D/b/a Friendship House

LA

Questioned Costs HUD Housing Programs Equipment & Real Property Management

Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retentio...

Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retention of HUD correspondence and disposition documentation.

View Audit 401818

Corrective Action Plans

Filters