Corrective Action Plans

Finding 1162004 (2025-001)

Material Weakness 2025

All Faiths

NM

Subrecipient Monitoring Material Weakness Reporting

Finding 2025-001: Reporting Planned Corrective Action: To prevent continued issues with late grant invoice submissions, we are implementing the following items: 1. Alignment of position responsibilities and cross-training within the Finance department – roles and updated job descriptions are being f...

Finding 2025-001: Reporting Planned Corrective Action: To prevent continued issues with late grant invoice submissions, we are implementing the following items: 1. Alignment of position responsibilities and cross-training within the Finance department – roles and updated job descriptions are being finalized to identify clear responsibilities with primary and backup employees responsible for these submissions, including always having three individuals in the department trained on the process. 2. Monitoring and review of grant submissions – we are now utilizing two monthly checklists, one for month-end processes and one for grant invoicing process, that are closely monitored by the CFO and the Accountant to ensure tasks are completed timely. Additionally, and prior to submitting, the grant invoice will be reviewed by an additional departmental sta􀆯, who is trained on the grant process. 3. Documentation – as part of the alignment of position responsibilities, the Finance department is working to fully update the standard operating procedure (SOP) for the grant invoicing process to ensure accurate steps and instructions are available to support the user(s) completing the tasks. Anticipated Completion Date: November 30, 2025. Responsible Contact Person: Phillip London, Chief Financial O􀆯icer

View Audit 371865

Finding 1161930 (2025-001)

Material Weakness 2025

Fairview Housing

WA

Questioned Costs HUD Housing Programs Cash Management

Management agrees with the findings and will ensure residual receipts deposits are made timely.

View Audit 371826 Questioned Costs: $1

Finding 1161929 (2025-002)

Material Weakness 2025

Rome Housing Authority

NY

HUD Housing Programs

2025-002 SEMAP Certification 1. The PHA Board will formally approve all future SE MAP submissions via board resolution prior to submission to HUD. 2. The Executive Director will ensure SEMAP is presented at the first board meeting following fiscal year-end for review and approval. 3. A compliance ch...

2025-002 SEMAP Certification 1. The PHA Board will formally approve all future SE MAP submissions via board resolution prior to submission to HUD. 2. The Executive Director will ensure SEMAP is presented at the first board meeting following fiscal year-end for review and approval. 3. A compliance checklist will be added to year-end reporting procedures to verify board approval and resolution documentation. Responsible Parties • Executive Director - Oversight • Board Chair-Approval Completion Date • Effective Immediately Tami Lucia Executive Director

View Audit 371825

Finding 1161927 (2025-001)

Material Weakness 2025

Texas Lutheran University

TX

Student Financial Aid Cash Management Reporting

Corrective action for the 2024-25 academic year has been completed. The Annual Cost information will be updated automatically by Herring Bank by August 30th each year to our website. The director of student accounts or her assignee will review the fees charged by Herring Bank at least every two year...

Corrective action for the 2024-25 academic year has been completed. The Annual Cost information will be updated automatically by Herring Bank by August 30th each year to our website. The director of student accounts or her assignee will review the fees charged by Herring Bank at least every two years to ensure they are at or below market value.

View Audit 371818

Finding 1161915 (2025-003)

Material Weakness 2025

Housing Authority of the City of Bradenton

FL

Questioned Costs Eligibility HUD Housing Programs

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. Dunn, In...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. Dunn, Interim Executive Director, will be responsible to implement this corrective action by March 31, 2026.

View Audit 371807 Questioned Costs: $1

Finding 1161914 (2025-002)

Material Weakness 2025

Housing Authority of the City of Bradenton

FL

Questioned Costs HUD Housing Programs

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. ...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. Dunn, Interim Executive Director, will be responsible to implement this corrective action by March 31, 2026.

View Audit 371807 Questioned Costs: $1

Finding 1161910 (2025-002)

Material Weakness 2025

Township of Standish

MI

Questioned Costs Cash Management

The Township will designate the Township Treasurer with the responsibility of overseeing the construction draw requests, to ensure that the draw requests are not being duplicated across funding sources. The Township will also work with the Engineer to be sure they develop procedures on their end to ...

The Township will designate the Township Treasurer with the responsibility of overseeing the construction draw requests, to ensure that the draw requests are not being duplicated across funding sources. The Township will also work with the Engineer to be sure they develop procedures on their end to also ensure draw requests are not being duplicated.

View Audit 371795 Questioned Costs: $1

Finding 1161909 (2025-001)

Material Weakness 2025

Trinity University

TX

Student Financial Aid

Corrective Actions: Management acknowledges the audit finding related to the timing of the Title IV credit balance refunds during FY25. Beginning in FY26, the University has transitioned to a new student information system, Workday, which significantly enhances our ability to manage financial aid di...

Corrective Actions: Management acknowledges the audit finding related to the timing of the Title IV credit balance refunds during FY25. Beginning in FY26, the University has transitioned to a new student information system, Workday, which significantly enhances our ability to manage financial aid disbursements and credit balance refunds in compliance with federal regulations. In the new system, financial aid disbursements will occur after the add/drop period, which better aligns with federal compliance timelines. Workday also provides automated reporting capabilities that allow the Student Financial Services office to easily identify students who have received Title IV funds, enabling staff to prioritize those accounts and ensure refunds are issued within the required timeframe. The system automates many manual processes, which increases efficiency and reduces the likelihood of delays. In addition, staff have received training on the new system and procedures, and an internal monitoring process now in place to ensure continued compliance with refund requirements. Contact Clara Wells at cwells1@trinity.edu or (210)999-7333.

View Audit 371792

Finding 1161804 (2025-001)

Material Weakness 2025

Village Cooperative of Chatfield

CO

Internal Control / Segregation of Duties Material Weakness Reporting

In June 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of...

In June 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of the Cooperative.

View Audit 371735

Finding 1161803 (2025-001)

Material Weakness 2025

Village Cooperative of Century Hills

TX

Internal Control / Segregation of Duties Material Weakness Reporting

In June 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of...

In June 2025, the Cooperative entered into a management agreement with Paramark Real Estate Services to manage the Cooperative. The management company maintains sufficient controls and procedures related to financial reporting and have proper segregation of duties in place to safeguard the assets of the Cooperative.

View Audit 371734

Finding 1161802 (2025-001)

Material Weakness 2025

Shorter University

GA

Student Financial Aid

Finding Number: 2025-001 Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Shorter University has reviewed its policies and procedures related to the timely Return of Title IV financial aid. On October 24, 2025 the Provost will meet with the SU faculty to review the importance of ...

Finding Number: 2025-001 Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Shorter University has reviewed its policies and procedures related to the timely Return of Title IV financial aid. On October 24, 2025 the Provost will meet with the SU faculty to review the importance of reporting a student's non-attendance to the Office of Student Engagement and Success. The Director of Student Engagement and Success is responsible for identifying students who have not attended classes in the last 14 calendar days. Upon identification, the non-attending students will be forwarded to the Office of the Registrar who will withdraw them from the University. The Director of Financial Aid runs the withdrawal report weekly and will verify that the last date of attendance and the date of notification are 14 days apart. The Director of Information Technology will modify the withdrawal report by adding a Notification Date that is 14 days from the last date of attendance. The late returns were a result of using an incorrect date of determination. The new amended withdrawal report will provide the actual date of notification based on the last date of attendance rather than the date manually entered into the system of record. Beginning with the 2026-2027 academic year Shorter University will no longer be an attendance taking institution for the traditional student population. Person Responsible for Corrective Action Plan: Colleen Lassiter Anticipated Date of Completion: 10/31/25

View Audit 371726

Finding 1161776 (2025-005)

Material Weakness 2025

Southeast Mississippi Rural Health Initiative, Inc.

MS

Reporting

In Finding 2025-005, a condition was noted that a Federal Financial Report (FFR) submitted to the Department of Health and Human Services for the period ended September 14, 2024, contained incorrect data for the federal share of expenditures for the Organization’s federal grant C8ECS44676. Managemen...

In Finding 2025-005, a condition was noted that a Federal Financial Report (FFR) submitted to the Department of Health and Human Services for the period ended September 14, 2024, contained incorrect data for the federal share of expenditures for the Organization’s federal grant C8ECS44676. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2025-005, management concurs, and procedures will be established to ensure that FFR filings are reviewed by a person other than the preparer prior to submission to ensure accurate reporting.

View Audit 371707

Finding 1161775 (2025-004)

Material Weakness 2025

Southeast Mississippi Rural Health Initiative, Inc.

MS

Reporting

In Finding 2025-004, a condition was noted that the Uniform Data System (UDS) report submitted to DHHS for the year ended December 31, 2024 contained incorrect data for federal grant reporting, patient revenue and total expenses. Management recognizes the importance of complying with federal reporti...

In Finding 2025-004, a condition was noted that the Uniform Data System (UDS) report submitted to DHHS for the year ended December 31, 2024 contained incorrect data for federal grant reporting, patient revenue and total expenses. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2025-004, management concurs, and efforts will be made to ensure that the revenue and expenses recorded are reconciled to the revenue and expenses on the UDS report prior to submission.

View Audit 371707

Finding 1161733 (2025-003)

Material Weakness 2025

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles HUD Housing Programs Special Tests & Provisions

Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Act...

Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Action We will keep all required documentation in tenant files and establish processes and procedures to ensure compliance with the provisions in HUD Handbook 4350.3, HUD Handbook 4381.5, and the Regulatory Agreement. Anticipated Completion Date December 31, 2025

View Audit 371688

Finding 1161732 (2025-002)

Material Weakness 2025

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 202...

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 2025. Anticipated Completion Date July 24, 2025

View Audit 371688

Finding 1161731 (2025-001)

Material Weakness 2025

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2025. Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2025

View Audit 371688

Finding 1161725 (2025-001)

Material Weakness 2025

The Northern Forest Center, Inc.

NH

Cash Management § 200.305

Condition: While testing of internal controls over cash management it was noted that the Center did not follow procedures in place for the draw down of federal funds. Action Taken: Update grant intake process to identify draw down procedures outlined in grant agreement or agency terms and conditions...

Condition: While testing of internal controls over cash management it was noted that the Center did not follow procedures in place for the draw down of federal funds. Action Taken: Update grant intake process to identify draw down procedures outlined in grant agreement or agency terms and conditions. Document and follow identified procedures for all grant draw downs.

View Audit 371674

Finding 1161724 (2025-003)

Material Weakness 2025

Low Rent Housing Agency of Knoxville, Iowa

IA

Cash Management Material Weakness Internal Control / Segregation of Duties

Planned corrective action: The Executive Director will draw down funds first prior to paying an invoice to a contractor for Capital Funds projects. This step has been added to the contracting checklist. In addition, the ED will only draw down one project at a time to eliminate confusion. There were ...

Planned corrective action: The Executive Director will draw down funds first prior to paying an invoice to a contractor for Capital Funds projects. This step has been added to the contracting checklist. In addition, the ED will only draw down one project at a time to eliminate confusion. There were 4 payments issued to a contractor at the time of the audit, but as of October 1, 2025, all draw downs will be done in accordance with the guidance provided in this finding.

View Audit 371664

Finding 1161682 (2025-001)

Material Weakness 2025

Ladder Up

IL

Cash Management Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct accounts payable that were improperly recorded in prior years. Plan: The Airport and Director of Finance will implement effective internal controls in order to properly record accounts payabl...

Condition: During audit fieldwork, our testing resulted in a restatement of net position in order to correct accounts payable that were improperly recorded in prior years. Plan: The Airport and Director of Finance will implement effective internal controls in order to properly record accounts payable on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2026 Name of Contact Person: Jason Griffith, Director of Finance Management Response: The Airport and Director of Finance will work with finance staff to ensure that accounts payables are recorded in the correct fiscal years. The Airport has switched accounting software. The new software also for the Director of Finance to review accounts payables and correct when accounts payables are recorded.

View Audit 371616

Finding 1161679 (2025-003)

Material Weakness 2025

Village of Farwell

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327 § 200.331

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have b...

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

View Audit 371608

Finding 1161678 (2025-004)

Material Weakness 2025

Village of Farwell

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214

2025-004 – Lack of Documentation for SAM.gov Exclusion Checks. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and completes SAM.gov exclusion checks, the Village did not retain documentation to support that the exclusion checks were per...

2025-004 – Lack of Documentation for SAM.gov Exclusion Checks. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and completes SAM.gov exclusion checks, the Village did not retain documentation to support that the exclusion checks were performed for vendors. As a result, there is no evidence that the Village verified whether these parties were suspended or debarred prior to entering covered transactions. Auditor Recommendation. We recommend that the Village retain evidence that SAM.gov exclusion checks are being completed for vendors to document that vendors are not suspended or debarred prior to entering covered transactions. Corrective Action. The Village will begin retaining documentation for its SAM.gov exclusion checks that it completes for vendors to verify whether these parties were suspended or debarred prior to entering covered transactions. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

View Audit 371608

Finding 1161644 (2025-001)

Material Weakness 2025

Asi Rochester, Inc.

MN

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project's security deposit liability account was underfunded at June 30, 2025. Recommendation: The Project should carefully review the statement of financial position to make sure the secu...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project's security deposit liability account was underfunded at June 30, 2025. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. The finding was corrected in August 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.

View Audit 371532

Finding 1161643 (2025-001)

Material Weakness 2025

Mesa Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $30 to the Project. Action Taken: The Project agrees with the...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $30 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.

View Audit 371531 Questioned Costs: $1

Finding 1161642 (2025-001)

Material Weakness 2025

Asi - Dakota County, Inc.

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $389 to the Project. Action Taken: The Project agrees with th...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $389 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.

View Audit 371530 Questioned Costs: $1

Finding 1161641 (2025-001)

Material Weakness 2025

Universal City Supportive Housing, Inc.

MN

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an important step ...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an important step in tenant management. Action Taken: The Project agrees with the finding. Recertification staff have been reminded to be aware of deadlines and perform recertification procedures in a timely manner. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.

View Audit 371529

Corrective Action Plans

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