Corrective Action Plans

Finding 569265 (2024-007)

Significant Deficiency 2024

DC

Reporting § 200.302 § 200.303

DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prio...

DMPED The Office of the Deputy Mayor for Planning and Economic Development (DMPED)concurs with the finding and understands that going forward grants to the DC Housing Finance Authority should be excluded from the subrecipient listing because it is a component unit. The AFO will review the SEFA prior to submission to confirm that no component units of the District government are listed as subrecipients. Curtis Lewis, Agency Fiscal Officer, Economic Development and Regulation Cluster December 31, 2025 OSSE The Office of the State Superintendent of Education (OSSE) concurs with the finding. OCFO prepares the SEFA. As a corrective action plan, OCFO will coordinate with the program to ensure all entities are identified as either vendors or subrecipient accurately on the SEFA by having the program management review and verify the correctness of the entities’ designation before providing the subrecipient data to OCFO to address the underlying issues and prevent the recurrence of this finding. Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance March 1, 2026 DOES The Department of Employment Services (DOES) concurs with the finding. The original SEFA cost reported was based on the subrecipient payments that were recorded interchangeably within several accounting codes in DIFS Account Parent Level (Government Subsidies and Grants – 714100C). OCFO and Program Staff will ensure that the subrecipient costs are recorded using the DIFS Account Code (7141009- Subsidies) identified for the Subrecipient costs. Monthly reviews will be conducted to ensure compliance. Shilonda Wiggins, Agency Fiscal Officer, DOES September 30, 2025 DOEE The Department of Energy and Environment (DOEE) concurs with the finding related to inaccurate reporting of passed through amount to subrecipients in SEFA. DOEE will review the details of subrecipients’ amount generated from the system and perform a vendor or subrecipient analysis to ensure accuracy of amounts to be reported in SEFA. Olga Provotorova, Cluster Controller, Government Services Cluster September 30, 2025 DBH The Department of Behavioral Health (DBH) Office of the Chief Financial Officer (OCFO) concurs with this finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the AFO, and the Grants program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Barbara S. Roberson, Accounting Officer, Human Support Services Cluster September 2025 ONSE The Office of Neighborhood Safety and Engagement (ONSE) concurs with the finding. Having concurred with the finding on incorrect subrecipient expenditures in the SEFA, ONSE will implement a secondary review process for expenditure entries involving subrecipient. We will also review the details of the subrecipient amounts generated from the system (DIFS) and perform a vendor or subrecipient analysis as an added layer of scrutiny to ensure that the SEFA reflects accurate amounts. Contact: Samuel Robertson, Cluster Controller, Public Safety and Justice Cluster Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569264 (2024-006)

Material Weakness 2024

Government of the District of Columbia

DC

Subrecipient Monitoring § 200.303 § 200.332

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD is currently conducting monitoring for a subrecipient and preparing to monitor the other subrecipients. All monitoring will be completed by the end of the fiscal year. C...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD is currently conducting monitoring for a subrecipient and preparing to monitor the other subrecipients. All monitoring will be completed by the end of the fiscal year. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569263 (2024-005)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.406

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to...

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569262 (2024-004)

Significant Deficiency 2024

Government of the District of Columbia

DC

Reporting § 200.302 § 200.303

The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of th...

The Department of Human Services (DHS) Office of the Chief Financial Officer (OCFO) concurs with the finding. Prior to the submission of the SEFA, the grant expenditures will be reviewed with the Accounting Officer, the Accounting Finance Officer, and the program manager for a detailed review of the SEFA to confirm expenditures are correctly categorized by fund and grant, reconciles to the financial system and reflects the amount expended for subrecipients. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: June 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569255 (2024-003)

Material Weakness 2024

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for i...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for improvement, including additional validation steps. Any updates to the policy and procedures will be documented in the EBT Program Manual and shared with the District. Employees will be held accountable for their performance in following the policy and procedures as documented in the EBT Program Manual. The Quarterly UPO internal audits, and the Quarterly Regis audits will continue to assist in identifying areas for improvement. The EBT Manager and Supervisors will define and implement a process for additional review and validation of the daily paperwork with the Card Production Specialists to ensure compliance of policy and procedures. Contact: Joseph Cobb, Contracting Officers Technical Representative (COTR) and Payment Operation Center Manager Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569254 (2024-002)

Material Weakness 2024

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, ident...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2025 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact: Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569253 (2024-001)

Significant Deficiency 2024

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Reporting § 200.303

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual exp...

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual expenditures for the Local match for Quality Control, Fraud Control, ADP Operations and Outreach. The DHS Accounting Team will meet quarterly to review the expenditure with DHCF and ensure it is recorded accurately. Condition 2 – An adjustment to reallocate $1,620,000 (DHHS Settlement Agreement) from federal funds to the local fund was not recorded in the DIFS general ledger. The adjustment was reflected accurately on the FY24 SF-425 for reporting purposes. To ensure the reallocation is adjusted annually, it will be included in the annual closing checklist to ensure compliance. The annual closing check list will be reviewed and updated by the Accounting Officer daily during the closing process. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569252 (2024-002)

Significant Deficiency 2024

Pasco County Housing Authority

FL

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-002 - Section 8 HQS Inspection Deficiencies: We concur with the recommendation and we will establish controls that ensure that re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. The Housing Authority is also planning on additional t...

Finding 2024-002 - Section 8 HQS Inspection Deficiencies: We concur with the recommendation and we will establish controls that ensure that re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. The Housing Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements.

View Audit 360833

Finding 569251 (2024-001)

Material Weakness 2024

Pasco County Housing Authority

FL

Material Weakness

Finding 2024-001 – Rural Rental Assistance Annual Inspection Deficiencies: We concur with the recommendation and we will establish controls that ensure that annual inspections are performed at each Rural Rental Program property. This would include careful review by Housing Authority management of an...

Finding 2024-001 – Rural Rental Assistance Annual Inspection Deficiencies: We concur with the recommendation and we will establish controls that ensure that annual inspections are performed at each Rural Rental Program property. This would include careful review by Housing Authority management of annual inspection files.

View Audit 360833

Finding 569245 (2024-001)

Significant Deficiency 2024

City of Lima, Ohio

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Ra...

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Randy Bartels, City Auditor

View Audit 360824

Finding 569244 (2024-004)

Material Weakness 2024

McLeod Health

SC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action:...

Condition: The Organization had a control in place to approve contractor expenditures prior to charging the expense to the Program; however, the control was ineffective and resulted in a cost being requested for reimbursement that had not been incurred by the Organization. Planned Corrective Action: The Organization will implement a mandatory documentation checklist, including verified contractor invoices and proof of service completion, prior to approving any expense charged to the Program. The Organization will adopt a two-level approval process- requiring sign-off by both the Program Manager and the Finance Department to validate incurred costs. Contact person responsible for corrective action: Kristen Miller, Director and David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820 Questioned Costs: $1

Finding 569243 (2024-003)

Material Weakness 2024

McLeod Health

SC

Reporting

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will impl...

Condition: The Organization did not capture certain Hazard Mitigation Grant funding that was expended in a previous period on the SEFA and did not effectively apply controls to ensure expenditures are tracked to a unique grant in a proper period. Planned Corrective Action: The Organization will implement a centralized grant tracking log within the financial system that uniquely identifies each federal grant and records expenditures by program and fiscal year. The Organization with conduct annual cross-departmental training on SEFA reporting requirements, emphasizing the importance of accurate and timely classification of federal expenditures. The Organization will require quarterly reconciliations between grant activity logs and the general ledger to validate completeness and timing accuracy before SEFA preparation. Contact person responsible for corrective action: David Anderson, Assistant Controller Anticipated Completion Date: August 2025

View Audit 360820

Finding 569242 (2024-002)

Material Weakness 2024

McLeod Health

SC

Cash Management Material Weakness § 200.302 § 200.305

Condition: The Organization did not have a formal cash management policy in place for the period under audit. Planned Corrective Action: The Organization implemented a Federal Awards Administration Policy which includes a formal cash management policy in February 2025. Contact person responsible f...

Condition: The Organization did not have a formal cash management policy in place for the period under audit. Planned Corrective Action: The Organization implemented a Federal Awards Administration Policy which includes a formal cash management policy in February 2025. Contact person responsible for corrective action: Valeria Watson Anticipated Completion Date: February 2025

View Audit 360820

Finding 569241 (2024-001)

Material Weakness 2024

McLeod Health

SC

Reporting Material Weakness

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a...

Condition: The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency. Planned Corrective Action: The Organization will revise its internal process to include a dual-review system. Two designated staff members will now be cross-trained and authorized to review and certify Financial Requests for Payment to ensure timeliness. A formal submission calendar will be developed, including internal deadlines that precede the agency's due dates by a minimum of five business days. Contact person responsible for corrective action: Jennifer Turner/Kristen Miller, Nurse Family Partnership Anticipated Completion Date: August 2025

View Audit 360820

Finding 569201 (2024-006)

Material Weakness 2024

Cameron County School District

PA

Cash Management Reporting

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balance...

Bank Reconciliations, Interfund Balances Reconciliations and Balance Sheet Account Reconciliations Auditor’s Recommendation: We recommend that the District prepare bank reconciliations soon after the end of each month. As part of the reconciliation process the District’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. In addition, a worksheet should be developed which reconciles interfund balances on a monthly basis. Any differences in the reconciliation process should be immediately investigated. We recommend that asset and liability accounts be reconciled on a regular and routine basis. Further, reconciliations should be reviewed by management to ensure their accurate and timely completion. School District’s Response: Brandy Ferraro, Business Manager, will ensure that bank reconciliations are prepared in a timely manner and verify that balances within the general ledger cash accounts agree to the bank reconciliation, along with ensuring that interfund balances reconcile and that balance sheet asset and liabilities are reconciled to supporting documentation during the year ending June 30, 2025.

View Audit 360817

Finding 569200 (2024-005)

Material Weakness 2024

Cameron County School District

PA

Internal Control / Segregation of Duties

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Brandy Ferraro, Business Manager, has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.

View Audit 360817

Finding 569199 (2024-004)

None 2024

Cameron County School District

PA

Reporting

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The Di...

Untimely Reporting (All Federal Programs listed on the Schedule of Federal Awards) Auditor’s Recommendation: The District should develop a plan to close its records at year-end in a manner that will allow it to complete its audit and reporting in a timely manner. School District’s Response: The District and Business Manager, Brandy Ferraro, realize its delays in reporting and will ensure that future reporting for the year ending June 30, 2025 is filed in a timely manner.

View Audit 360817

Finding 569193 (2024-001)

None 2024

Deep Fork Community Action Foundation, Inc.

OK

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

n July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensu...

n July 2024, the contracted community action agency assisted with drafting a new purchase order policy and began training on this to implement one department at a time. The new policy requires the use of a payment authorization form authorized by the program manager or the Executive Director to ensure that all expenses have documentation of review and approval prior to purchase.

View Audit 360812

Finding 569192 (2024-002)

Material Weakness 2024

Deep Fork Community Action Foundation, Inc.

OK

Subrecipient Monitoring Cash Management School Nutrition Programs

The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not t...

The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.

View Audit 360812

Finding 569191 (2024-003)

Significant Deficiency 2024

Town of Huntington Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately initiate the closeout process for the two CFP grants by preparing and submitting all required closeout documentation to HUD. This includes completing the AMCC, certifying expenditures, and submitting necessary reports through HUD’s electronic systems, as outlined in the Capital Fund Guidebook. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810

Finding 569190 (2024-002)

Material Weakness 2024

Town of Huntington Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will conduct a thorough review of all tenant files to identify and resolve missing documentation, including signed applications, lease agreements, proof of citizenship or eligible immigration status, independent income verification, HUD forms (50058 and 9886), rent reasonableness documentation, and HQS inspection records. Staff will work to obtain missing documents from tenants, landlords, or other necessary parties. A standardized checklist should be used to ensure all required items are present in each file moving forward. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810 Questioned Costs: $1

Finding 569185 (2024-001)

None 2024

Metro North Gardens Housing Development Fund Corporation

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Please be advised that the project is about to convert its loan from New York City Housing Development Corporation in the next few months. We are getting pressure from them to line up everything in order to close. This includes engaging a law firm to close the deal, to request a mark-up-to-market re...

Please be advised that the project is about to convert its loan from New York City Housing Development Corporation in the next few months. We are getting pressure from them to line up everything in order to close. This includes engaging a law firm to close the deal, to request a mark-up-to-market rent increase as well as any other associated costs to that conversion. As such, we acknowledge the surplus cash deposit requirement from 9/30/24 in the amount of $38,870 but we need those funds in order to convert.

View Audit 360787

Finding 569183 (2024-001)

Significant Deficiency 2024

The Women's Home

TX

Eligibility Allowable Costs / Cost Principles

Dear Cognizant or Oversight Agency for Audit: The Women’s Home respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, Suite 2600 , Houston TX, 77092. The fi...

Dear Cognizant or Oversight Agency for Audit: The Women’s Home respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Doeren Mayhew Assurance, 2600 North Loop West, Suite 2600 , Houston TX, 77092. The finding discussed below from the Schedule of Findings and Questioned Costs (the schedule) for the year ended December 31, 2024 is numbered consistently with the number assigned in the schedule. Federal Award Finding 2024-001 Corrective Action Plan: We will incorporate quarterly audits of income verification by our grants compliance manager. Regular chart audits by the program team will be conducted to review all documents and re-certify as necessary. Contact Person Responsible for Corrective Action: Ms. Anna Coffey, Chief Executive Officer Anticipated Completion Date: Respectfully submitted, Ms. Anna Coffey Chief Executive Officer

View Audit 360777

Finding 569182 (2024-004)

Material Weakness 2024

Hebrew Academy Community School, INC

FL

Internal Control / Segregation of Duties Material Weakness Reporting

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management sk...

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management skills and knowledge of the School’s operations. Management has agreed to formally elect these individuals as voting members of the Board of Directors.

View Audit 360775

Finding 569181 (2024-003)

Significant Deficiency 2024

Hebrew Academy Community School, INC

FL

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

Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.

View Audit 360775 Questioned Costs: $1

Corrective Action Plans

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