Corrective Action Plans

Finding 1228219 (2025-001)

Material Weakness 2025

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control pro...

Cause of Internal Control Issue: Transform 1012's grant reporting procedures included a verbal approval of reports and therefore, management approval could not be confirmed or reperformed. The effect of this is that bi-annual reporting was not fully documented in accordance with internal control procedures over compliance. Actions To Rectify Internal Control Issue: Management's Response: Carlos Gonzalez-Jaime, Executive Director, will ensure his written documentation of review and approval of all grant reports is kept on file by using electronic signature to indicate review and approval and storing signed copies of the documentation. • This will be completed by October 31, 2025, for 2025 reports through October 31, 2025. Going forward, signed documentation will be stored within seven days of the report being issued.

View Audit 409953

Finding 1228101 (2025-001)

Material Weakness 2025

NORTHAMPTON TOWNSHIP

PA

Reporting Matching / Level of Effort / Earmarking § 200.302

The Organization will review guidance and create missing policies

View Audit 409920

Finding 1228100 (2025-002)

Material Weakness 2025

Managed Career Solutions Spc

CA

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

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Numb...

Reference Number: 2025-002. Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds. Assistance Listing Number: 21.027. Federal Agency: U.S. Department of the Treasury. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-145793; FY 2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submitthe monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228099 (2025-001)

Material Weakness 2025

Managed Career Solutions Spc

CA

Reporting Internal Control / Segregation of Duties

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD)...

Reference Number: 2025-001 Federal Program Title: National Dislocated Worker Grant Program. Assistance Listing Number: 17.277 Federal Agency: U.S. Department of Labor, Employee and Training Administration. Pass-Through Entity: City of Los Angeles, Economic and Workforce Development Department (EWDD). Federal Award Number and Year: C-200956; FY2025. Category of Finding: Reporting. Management acknowledges that one (1) monthly fiscal report submitted to the City of Los Angeles, EWDD, was not submitted on or before the fifteenth (15th) day of the following month. The management will ensure that the Accounting Department will strengthen its report submission process by working closely with the City of Los Angeles, EWDD to help finalize the contracts efficiently and be able to submit the monthly fiscal reports by the 15th of the following month, in accordance with the contract. Anticipated Completion Date: March 16, 2026 Tito Maturan, Director of Finance and Technology (213) 355-5300

View Audit 409918

Finding 1228098 (2025-003)

Material Weakness 2025

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2025-003 Recommendation: We recommend original records relating to the requirements for receipted foods be retained for the required period. Corrective Action: Documentation was previously being filed in hard copy. Efforts have been made to now have all documents scanned into the Operations ...

Finding 2025-003 Recommendation: We recommend original records relating to the requirements for receipted foods be retained for the required period. Corrective Action: Documentation was previously being filed in hard copy. Efforts have been made to now have all documents scanned into the Operations Receipts Teams fo lder at receipt and are confirmed in Teams by designated members of the Operations management team. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/26

View Audit 409917

Finding 1228094 (2025-002)

Material Weakness 2025

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2025-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made t...

Finding 2025-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made through a checklist attached to the bill of lading and used with entering the items into the inventory system that includes verification was properly made and items properly set up in inventory. Corrective Action: A majority ofTEFAP orders arrive with a BOL that will have the USDA secondary 5000 PO number as well as a 4000 Customer sales number and many times a 2000 Solicitation number. These are requirements t he USDA has with the vendors supplying the items. We report both the 5000 and 4000 numbers to GA OHS/SC Dept of Ag upon receipt of the goods. If either or both numbers are missing from the BOL, we note that in t he receipt report sent to these agencies. These numbers, although unique to USDA product, are not the only designation we use for TEFAP loads. We can access the TEFAP Requisition Status Report that indicates items that we have ordered and the status such as approved and delivery period. By contract the vendors/delivery brokers are required to give us a 48-hour notice prior to delivery. Moving forward, we will attach the TEFAP report sent to the respective state agencies in the event that either the 4000 or 5000 number is not on the BOL to the required retention paperwork for audit purposes. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/26

View Audit 409917

Finding 1228065 (2025-003)

Material Weakness 2025

Clifford W. Beers and Subsidiaries

CT

Cash Management Period of Performance

Management will revise grant setup and expenditure review procedures to ensure grant cost centers are not activated prior to the authorized period of performance. A documented review will be implemented to verify that expenditures charged to federal awards were incurred within the applicable period ...

Management will revise grant setup and expenditure review procedures to ensure grant cost centers are not activated prior to the authorized period of performance. A documented review will be implemented to verify that expenditures charged to federal awards were incurred within the applicable period of performance before reimbursement requests are submitted. Initial grant expenditures and reimbursement requests will be subject to supervisory review and approval. Grants and finance personnel will also receive periodic training regarding Uniform Guidance requirements related to allowable costs and period-of-performance compliance. An entry will be made for FY26 to adjust the expenditures.

View Audit 409907

Finding 1228062 (2025-004)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – Annual HQS Inspections Recommendation: We recommend the Authority implement controls to ensure that all units are inspected annually or to update it’s Administrative Plan to inspect units on a biennial basis. We recommend the Autho...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – Annual HQS Inspections Recommendation: We recommend the Authority implement controls to ensure that all units are inspected annually or to update it’s Administrative Plan to inspect units on a biennial basis. We recommend the Authority hire an outside firm to perform inspections if there is not any internal capacity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will implement monitoring controls to ensure units are inspected annually in accordance with HUD requirements and the Authority’s administrative policy. Management will evaluate internal inspection capacity and consider the use of an outside firm if additional resources are needed to complete required inspections timely. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228059 (2025-003)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – PIC Submissions Recommendation: We recommend that the Authority designate an individual to ensure accurate HUD-50058 information is input into the PIC system timely. Explanation of disagreement with audit finding: There is no disag...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 – PIC Submissions Recommendation: We recommend that the Authority designate an individual to ensure accurate HUD-50058 information is input into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will designate an individual responsible for monitoring HUD-50058 submissions and ensuring information is entered into the PIC system accurately and within required timeframes. Management will review the submission process and implement follow-up procedures to reduce the risk of untimely or unsupported PIC submissions. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228056 (2025-002)

Material Weakness 2025

Housing Authority of the City of Omaha

NJ

HUD Housing Programs Special Tests & Provisions

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 - Eligibility Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations; - Maintain a schedule of tenants and housing specialists to ensure...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 - Eligibility Recommendation: We recommend the Authority: - Review and revise its eligibility determination procedures to ensure full compliance with HUD regulations; - Maintain a schedule of tenants and housing specialists to ensure that recertifications are performed annually - Train staff on proper documentation and verification protocols for items listed in the HUD-50058 form - Update its Administrative Plan to reflect accurate and timely eligibility screening procedures Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and revise eligibility determination procedures to ensure compliance with HUD requirements and will provide staff training on required documentation and verification protocols. The Authority will also perform a file review to identify and correct documentation deficiencies and update its Administrative Plan as needed to reflect current eligibility screening procedures. Name of the contact person responsible for corrective action: Philisa Smith, HCV Director Planned completion date for corrective action plan: December 31, 2026

View Audit 409902

Finding 1228047 (2025-003)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Subrecipient Monitoring

The attorney in this case obtained a documented verbal agreement to a retainer before meeting the client in person and then obtained a signed retainer at a courthouse meeting and documented that in a case note, but he never uploaded the signed retainer and couldn't find it when Compliance asked for ...

The attorney in this case obtained a documented verbal agreement to a retainer before meeting the client in person and then obtained a signed retainer at a courthouse meeting and documented that in a case note, but he never uploaded the signed retainer and couldn't find it when Compliance asked for it. He received one-on-one instructions on the importance of immediately uploading signed retainers to clients' case files. In addition, the Compliance Office training all emphasizes the importance of uploading signed retainers as soon as they are obtained, and he will continue to do so.

View Audit 409881

Finding 1228046 (2025-002)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Eligibility

The attorney responsible for the errors in two of the cases and the paralegal responsible for the other have received one-on-one instruction about these issues. In addition, the supervisor of the attorney who made two of the errors and compounded the problem by mistakenly issuing an asset waiver has...

The attorney responsible for the errors in two of the cases and the paralegal responsible for the other have received one-on-one instruction about these issues. In addition, the supervisor of the attorney who made two of the errors and compounded the problem by mistakenly issuing an asset waiver has received one-on-one instructions. The Compliance Office has provided in- person training on financial eligibility rules to the unit in which the attorney and supervisor errors occurred and is preparing to roll out short training videos on discrete parts of the financial eligibility process, including asset eligibility and asset waivers. In addition, the Compliance Office and the Citywide Director of Intake provide training to new staff and existing staff on financial eligibility throughout the year, including asset eligibility, documentation, and waivers.

View Audit 409881

Finding 1228045 (2025-001)

Material Weakness 2025

Legal Services Nyc and Constituent Corporations

NY

Eligibility

The paralegal responsible for this error has received one-on-one training regarding correctly documenting financial override reasons and notes. The Compliance Office has provided in-person training on financial eligibility rules in the borough where this error occurred and is preparing to roll out s...

The paralegal responsible for this error has received one-on-one training regarding correctly documenting financial override reasons and notes. The Compliance Office has provided in-person training on financial eligibility rules in the borough where this error occurred and is preparing to roll out short training videos on discrete parts of the financial eligibility process (income overrides, assets and asset overrides, household numbers, etc.). In addition, the Compliance Office and the Citywide Director of Intake provide training to new staff and existing staff on financial eligibility throughout the year.

View Audit 409881

Finding 1228039 (2025-001)

Material Weakness 2025

Altamed Health Services Corporation

CA

Special Tests & Provisions Eligibility

Identifying Number Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Finding Of the 26 patients selected for sliding fee discounts testwork, the audit noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 20...

Identifying Number Finding No. 2025 001: Use of Incorrect Sliding Fee Schedule (SFS) in Determination of Sliding Fee Amount Finding Of the 26 patients selected for sliding fee discounts testwork, the audit noted 9 patients whereby the calculation of the sliding fee amount incorrectly utilized the 2023 approved sliding fee schedule instead of the 2024 or 2025 sliding fee schedules, as applicable. This did not result an overcharge or undercharge to the patients. Corrective Actions Taken or Planned To minimize the likelihood of recurrence, management will implement a final sign-off step requiring review and approval by a manager or supervisor to confirm that the sliding fee schedule update has been successfully completed in the EPIC system. Additionally, management is coordinating with the EPIC Analyst to better understand the EPIC system configuration and update processes related to sliding fee schedule updates and ensure that future updates are properly applied and functioning as intended. Personnel responsible for implementation: Robert Young, VP Patient Financial Services Date of implementation: May 1, 2026

View Audit 409865

Finding 1228021 (2025-002)

Material Weakness 2025

THE RIVER FOOD PANTRY, INC.

WI

Procurement, Suspension & Debarment Eligibility

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may...

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may not contract with entities that are suspended, disbarred, or otherwise excluded from receiving or participating in Federal awards. Condition: The Organization did not have controls in place to ensure vendors were eligible to receive federal awards. Cause: The Organization did not implement proper internal controls to verify that all contractors were eligible to participate in programs funded with Federal awards. Effect: Without proper internal controls, the Organization may not properly identify vendors that are ineligible to participate in federal contracts. Questioned Costs: None. Auditor’s Recommendation: We recommend policies and procedures be implemented related to suspension and disbarment whereby the Organization can identify any ineligible contractors prior to entering in to any contracts with vendors. View of Responsible Official: The Organization will implement appropriate policies and procedures related to suspension and disbarment as part of any future grant application and management process. We will identify ineligible contractors prior to entering into vendor agreements and will monitor existing contractors to ensure they have not become ineligible. A formal federal procedures policy is being implemented in 2026. Contact Person: Rhonda Adams Anticipated Completion Date: December 31, 2026

View Audit 409859

Finding 1228020 (2025-001)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.510

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federa...

Failure to Identify All Federal Awards and Prepare a Complete Schedule of Expenditures of Federal Awards (SEFA) Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will establish formal procedures for identifying, tracking, and reporting all federal awards. Actions include: 1. Creation and maintenance of a centralized Federal Grant Register containing: o Assistance Listing Number o Federal agency o Pass-through entity o Award number o Award period o Award amount o Reporting requirements 2. Development of written SEFA preparation procedures. 3. Annual reconciliation of federal expenditures to the general ledger prior to audit commencement. 4. Annual review of all grant agreements to identify federal funding sources and pass-through awards. 5. Training for finance and program staff on Uniform Guidance requirements and federal award identification. 6. CFO review and approval of the SEFA before submission to auditors. Responsible Person: CFO and Executive Director Implementation Date: September 30, 2026 Expected Outcome: All federal awards will be accurately identified and reported, and a complete and accurate SEFA will be prepared prior to each annual audit.

View Audit 409858

Finding 1228016 (2025-002)

Material Weakness 2025

CHAVES COUNTY CASA PROGRAM

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.303

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-speci...

Commingling of Federal Award Funds in the General Ledger Finding Type: Material Weakness in Internal Control Over Compliance Corrective Action: The Organization will redesign its accounting structure to separately identify federal grant activity. Specific actions include: 1. Establishing grant-specific codes within the chart of accounts. 2. Tracking revenues and expenditures by: o Federal program o Funding source o Assistance Listing Number o Grant period 3. Requiring transaction-level coding for all federal grant activity.4. Generating reimbursement requests and financial reports directly from grant-specific accounting records. 5. Implementing written grant accounting policies and procedures. 6. Providing grant accounting and Uniform Guidance training to accounting and program personnel. Responsible Person: CFO Implementation Date: September 30, 2026 Expected Outcome: Federal expenditures will be separately tracked and readily identifiable, improving compliance with Uniform Guidance requirements and supporting accurate reporting and monitoring of grant funds.

View Audit 409858

Finding 1228010 (2025-004)

Material Weakness 2025

Arirang Housing,inc.

CA

Cash Management HUD Housing Programs Subrecipient Monitoring

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-004: The Corporation made payments on entity expenses in the amount of $21,398 and did not obtain the required HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request retroactive HUD approval to make the payments or request reimbursement from the Board of Directors. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.

View Audit 409856

Finding 1228009 (2025-003)

Material Weakness 2025

Arirang Housing,inc.

CA

Subrecipient Monitoring HUD Housing Programs

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-003: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days or 9 months if owner certified following the year ended June 30, 2025. Comments on the Finding and Each Recommendation: The Corporation should ensure the annual financial report is filed within 90 days of year end. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD. No further action is required.

View Audit 409856

Finding 1228008 (2025-002)

Material Weakness 2025

Arirang Housing,inc.

CA

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-002: For the year ended June 30, 2024, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 25, 2025 Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.

View Audit 409856

Finding 1228007 (2025-001)

Material Weakness 2025

Arirang Housing,inc.

CA

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 23...

Name of auditee: Arirang Housing, Inc. HUD auditee identification number: 122-EH518-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2025-001: During the year ended June 30, 2025, the Corporation did not make the require deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $2,423 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request HUD approval for a suspension of deposits Action(s) taken or planned on the finding: Management made a deposit of $2,423 in July 2025 for the delinquent deposits.

View Audit 409856

Finding 1228002 (2025-002)

Material Weakness 2025

Sunrise Residential, Inc.

IL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible:...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that monthly replacement reserve deposits are made in accordance with the HAP contract. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1228001 (2025-001)

Material Weakness 2025

Sunrise Residential, Inc.

IL

Reporting § 200.512

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is...

View of Responsible Officials and Corrective Actions: Management agrees with the findings. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by the required due dates. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 409854

Finding 1227998 (2025-002)

Material Weakness 2025

Greene County Health Care INC

NC

Reporting Subrecipient Monitoring

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and d...

Corrective Action Plan: Management agrees with the finding. To ensure timely submission of required grant reports, management will enhance its grant compliance monitoring process by implementing a centralized reporting calendar that identifies all reporting requirements, responsible personnel, and due dates for each grant. Management will assign responsibility for maintaining and monitoring the reporting calendar and will implement periodic reviews of upcoming deadlines with finance and program personnel. In addition, management will establish a supervisory review process to verify that required reports have been completed and submitted prior to applicable deadlines. Management believes these procedures will strengthen compliance with grant reporting requirements and help prevent future late submissions. Anticipated Completion Date: June 30, 2027

View Audit 409853

Finding 1227997 (2025-002)

Material Weakness 2025

Chn Housing Partners

OH

Reporting

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly lis...

An incorrect assistance number was mistakenly entered on the schedule of federal expenditures leading to a transposition of award dollars between accounts. While the total dollars on the schedule of federal expenditures reflected accurately, the individual balance for one account was incorrectly listed. This error coincided with staffing changes and management believes this was an isolated error that will not be recurring. Going forward CHN Housing Partners and Affiliates will ensure that the schedule of federal expenditure award numbers are keyed correctly through secondary review.

View Audit 409852

Corrective Action Plans

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