Corrective Action Plans

Finding 1159576 (2025-003)

Material Weakness 2025

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2025-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will contact HUD to discuss resolution of this matter within 30 days. Anticipated Completion Date September 30, 2025

View Audit 370220 Questioned Costs: $1

Finding 1159575 (2025-002)

Material Weakness 2025

Full Harvest Housing, Inc.

IA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit $732 into the residual receipts account within 30-days. Anticipated Completion Date July 31, 2025

View Audit 370220 Questioned Costs: $1

Finding 1159574 (2025-001)

Material Weakness 2025

Full Harvest Housing, Inc.

IA

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures to ensure accounting records are accurate and com...

Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures to ensure accounting records are accurate and complete. Anticipated Completion Date September 30, 2025

View Audit 370220

Finding 1159573 (2025-001)

Material Weakness 2025

Baylor University

TX

Student Financial Aid Reporting Subrecipient Monitoring

Federal and State Financial Assistance Programs Year Ended May 31, 2025 CORRECTIVE ACTION PLAN Audit Finding Reference: 2025-001 Planned Corrective Action: The University conducted a full review of the population of cancellations for the fiscal year ending May 31, 2025, comprising of 53 students. Th...

Federal and State Financial Assistance Programs Year Ended May 31, 2025 CORRECTIVE ACTION PLAN Audit Finding Reference: 2025-001 Planned Corrective Action: The University conducted a full review of the population of cancellations for the fiscal year ending May 31, 2025, comprising of 53 students. The review identified seven instances of late reporting, all of which were previously corrected through the University’s monthly disbursement reconciliation processes, but beyond the 15 calendar day reporting requirement. Each of the identified instances resulted from a system defect which caused canceled BBAY Direct Loans reduced to zero (“0”) to receive an automatic null attendance cost. Due to the automatic null value, the record was excluded from the financial aid management system to COD record extraction process. The University has created a report to identify instances where the attendance cost value is null. When identified, action will be taken to populate the attendance cost to zero and allow extraction. The records will be subsequently verified to confirm extraction for submission to COD and reports will be reviewed weekly by the supervisor. The University will continue to review and implement additional controls to ensure disbursement records are submitted to COD within 15 calendar days. To ensure enhanced oversight and monitoring controls are effective to maintain compliance and timely reporting to COD, management will incorporate this review into their routine Assurance validation processes for students from the identified population. These remediation efforts and risk management strategies will continue to be reviewed and implemented throughout fiscal year 2026. The University continues to update controls as needed to ensure compliance with an estimated completion date of May 31, 2026. Contact Person: Suzanne Weems Controller Baylor University Phone: (254) 710-3731

View Audit 370219

Finding 1159455 (2025-001)

Material Weakness 2025

Great Falls Housing Authority

MT

HUD Housing Programs Eligibility Significant Deficiency

Finding 2025-001- Public Housing Internal Control over Waiting List - Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing - Subsidy ALN 14.850 Corrective Action Plan: The Great Falls Housing Authority printed out waiting lists on the date of the audit finding. We will keep n...

Finding 2025-001- Public Housing Internal Control over Waiting List - Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing - Subsidy ALN 14.850 Corrective Action Plan: The Great Falls Housing Authority printed out waiting lists on the date of the audit finding. We will keep notes on the list and at periodic times when adding or deleting applicants we will maintain all lists in a binder for historical review. Person Responsible: Donna Halbleib, Program Supervisor Anticipated Completion Date: Already implemented and will be continuously kept - March 31, 2026

View Audit 370192

Finding 1157502 (2025-006)

Material Weakness 2025

Chassell Township

MI

Reporting

FINDING: 2025-006 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: Governments that are subject to the Single Audit Act are required to prepare and have audited a Schedule of Expenditures of Federal Awards (SEFA). The Township was unable to provide a com...

FINDING: 2025-006 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: Governments that are subject to the Single Audit Act are required to prepare and have audited a Schedule of Expenditures of Federal Awards (SEFA). The Township was unable to provide a complete list of federal grant revenues and expenditures that reconciled to the financial statements. Data provided by the Township was conflicting and incomplete for the preparation of the Schedule of Expenditures of Federal Awards (SEFA), requiring several revisions to correct errors in the total federal awards expended. Statement of Concurrence or Nonconcurrence: We agree with this finding. Corrective Action Plan: We will implement procedures to better keep track of total federal awards and spending. Proposed Completion Date: March 31, 2026

View Audit 369721

Finding 1157501 (2025-005)

Material Weakness 2025

Chassell Township

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318 § 200.319 § 200.326

FINDING: 2025-005 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: In accordance with 2 CFR Section 200.319(d), non-federal entities must have their own written policies for procurement transactions. The policy should incorporate all requirements within ...

FINDING: 2025-005 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: In accordance with 2 CFR Section 200.319(d), non-federal entities must have their own written policies for procurement transactions. The policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Corrective Action Plan: We will create a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200. Proposed Completion Date: March 31, 2026

View Audit 369721

Finding 1157136 (2025-001)

Material Weakness 2025

Community Health Centers of Burlington, Inc.

VT

Special Tests & Provisions Eligibility Internal Control / Segregation of Duties

Response to FY2025 Audit Finding: Impact: "Lack of policy enforcement may have resulted in the Organization providing discounted services greater to or less than the appropriate amounts to beneficiaries" Why: 1. Were staff not consistently collecting the required income and family size documentation...

Response to FY2025 Audit Finding: Impact: "Lack of policy enforcement may have resulted in the Organization providing discounted services greater to or less than the appropriate amounts to beneficiaries" Why: 1. Were staff not consistently collecting the required income and family size documentation? 2. Was training not comprehensive enough or did staff turnover lead to a knowledge gap? 3. Is the Organizations policy or process for documenting income unclear or not consistently enforced? 4. Was there a system in place to audit patient files internally to catch documentation errors? 5. Is the culture of compliance not strong enough to prioritize consistent documentation? Action: 1. Update/Revise sliding fee policy and procedure to clearly define acceptable documentation process for income verification and annual re-evaluation 2. Create and deliver comprehensive training to all relevant staff (front desk, enrollment specialist, and billing) 3. Implement ongoing monitoring – • Establish a new scheduled internal audit process to regularly review a sample of patient documentation for sliding fee documentation compliance. • Establish metrics to track progress, such as percentage of patient files with complete sliding fee documentation, for new and annual sliding fee applications. 4. Once all actions are complete and the issue is resolved, document these improvements to continue the cycle of compliance 5. Continue to audit files at random to ensure documentation compliance continues

View Audit 369470

Finding 1157056 (2025-001)

Material Weakness 2025

Thomas Wilbur Homestead, INC

RI

HUD Housing Programs

United States Department of Housing and Urban Development Thomas Wilbur Homestead, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025: Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period cov...

United States Department of Housing and Urban Development Thomas Wilbur Homestead, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025: Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2024-6/30/2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN#14.181 Recommendation: The Corporation should design and implement internal controls to ensure that all security deposits are transferred in the required time period. Management should also conduct a monthly inspection of the security deposit listing. Action Taken: Management is in agreement with the auditor’s findings. Management has instructed all accounting personnel to review all matters related to tenant compliance. If the United States Department of Housing and Urban Development has questions regarding this plan, please email Laura Jaworski at laura@thehouseofhopecdc.org.

View Audit 369367

Finding 1156614 (2025-001)

Material Weakness 2025

Plaza Esperanza INC

RI

HUD Housing Programs Internal Control / Segregation of Duties

Views of Responsible Officials and Planned CorrectivUnited States Department of Housing and Urban Development Plaza Esperanza, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025: Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place ...

Views of Responsible Officials and Planned CorrectivUnited States Department of Housing and Urban Development Plaza Esperanza, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025: Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2024-6/30/2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all security deposits are transferred in the required time period. Management should also conduct a monthly inspection of the security deposit listing. Action Taken: Management is in agreement with the auditor’s findings. Management has instructed all accounting personnel to review all matters related to tenant compliance. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 368966

Finding 1156326 (2025-001)

Material Weakness 2025

Randolph Lane Housing Corporation

IL

HUD Housing Programs

Corrective Action Plan Delinquent replacement reserve deposits of $34,425 for fiscal years 2024-2025 were made on August 22, 2025. The remaining delinquent replacement reserve and paint reserve deposits will be made as soon possible. Also, a recurring payable will be created to ensure future deposit...

Corrective Action Plan Delinquent replacement reserve deposits of $34,425 for fiscal years 2024-2025 were made on August 22, 2025. The remaining delinquent replacement reserve and paint reserve deposits will be made as soon possible. Also, a recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date December 31, 2025 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 368616

Finding 1156324 (2025-001)

Material Weakness 2025

Harvest House INC

IL

HUD Housing Programs

Corrective Action Plan Delinquent replacement reserve deposits of $26,385 for fiscal years 2024-2025 were made on August 8, 2025. The remaining replacement reserve and paint reserve deposits will be made as soon as funds are available. Also, a recurring payable will be created to ensure future depos...

Corrective Action Plan Delinquent replacement reserve deposits of $26,385 for fiscal years 2024-2025 were made on August 8, 2025. The remaining replacement reserve and paint reserve deposits will be made as soon as funds are available. Also, a recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date June 30, 2026 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 368613

Finding 1156322 (2025-001)

Material Weakness 2025

Country Lane Apartments, Inc.

IL

HUD Housing Programs

Corrective Action Plan Delinquent replacement reserve deposits of $31,456 for fiscal years 2023-2024 were made by August 22, 2025. The remaining delinquent deposits will be made as soon as funds are available. Delinquent paint reserve deposits of $3,000 for fiscal years 2024-2025 were made on June 1...

Corrective Action Plan Delinquent replacement reserve deposits of $31,456 for fiscal years 2023-2024 were made by August 22, 2025. The remaining delinquent deposits will be made as soon as funds are available. Delinquent paint reserve deposits of $3,000 for fiscal years 2024-2025 were made on June 18, 2025. The remaining delinquent deposits will be made as soon as funds are available. A recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date June 30, 2026 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 368611

Finding 1156320 (2025-002)

Material Weakness 2025

Curry Lane Housing Corporation

IL

HUD Housing Programs

Corrective Action Plan The Finance Director will create a calendar task to ensure that future surplus cash deposits are made timely. Anticipated Completion Date September 30, 2025 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 368609

Finding 1156319 (2025-001)

Material Weakness 2025

Curry Lane Housing Corporation

IL

HUD Housing Programs

Corrective Action Plan The delinquent deposits for fiscal year 2025 were made on 8/22/2025. A recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date August 22, 2025 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL ...

Corrective Action Plan The delinquent deposits for fiscal year 2025 were made on 8/22/2025. A recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date August 22, 2025 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 368609

Finding 1155987 (2025-001)

Material Weakness 2025

Saugatucket Spring INC

RI

Internal Control / Segregation of Duties

United States Department of Housing and Urban Development Saugatucket Springs, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered:...

United States Department of Housing and Urban Development Saugatucket Springs, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2024-6/30/2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all tenant files have proper documentation. Action Taken: Management is in agreement with the auditor’s findings. Management has instructed all accounting personnel to review all matters related to tenant compliance. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 368450

Finding 1155869 (2025-002)

Material Weakness 2025

Charter Township of Clinton

MI

Subrecipient Monitoring Material Weakness

Condition: We noted no indication that certified payrolls were obtained and reviewed by Township officials prior to payment being made to a contractor for construction work performed in one instance. Planned Corrective Action: While controls are in place to ensure payments to vendors are not made wi...

Condition: We noted no indication that certified payrolls were obtained and reviewed by Township officials prior to payment being made to a contractor for construction work performed in one instance. Planned Corrective Action: While controls are in place to ensure payments to vendors are not made without completed review of certified payrolls, staff acknowledges records kept did not provide adequate backup to verify these controls. Going forward, staff will not only be sure to keep copies of certified payrolls with related invoices, they will also maintain records that confirm invoices without certified payrolls did not include labor that is subject to Davis-Bacon wage requirements. These records will likely come in the form of detailed invoice cost breakdowns (showing absence of labor costs) or correspondence affirming no labor costs were included in the invoice. Contact person responsible for corrective action: Matthew Wallace Anticipated Completion Date: Immediately

View Audit 368245

Finding 1155864 (2025-001)

Material Weakness 2025

Charter Township of Clinton

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project complet...

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications had been implemented effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at both the beginning and end of the project are in the file. Staff has already set up either bi-weekly or monthly meetings (depending on project activity levels) to report on the status of ongoing projects. These meetings were intended to help staff keep current projects in line with the overall project budget (i.e. not obligating funds beyond what’s available). Using these same meetings to check project files for all necessary records will be an adjustment of negligible effort. In instances where there is a sizable gap between portions of a project (e.g. part of the project can’t be completed until spring) staff will consider closing out the completed portion of the project and completing a final inspection on the balance of the job at a later date. Contact person responsible for corrective action: Edwin Manninen, Matthew Wallace Anticipated Completion Date: Immediately

View Audit 368245

Finding 1155838 (2025-003)

Material Weakness 2025

The Trustees of Reservations and Affiliates

MA

Procurement, Suspension & Debarment

Department of Interior Save Americas Treasures Assistance Listing No. 15.929 Recommendation: We recommend the procurement policy be amended to include language that would require compliance with Uniform Guidance suspension/debarment requirements. Explanation of disagreement with audit finding: There...

Department of Interior Save Americas Treasures Assistance Listing No. 15.929 Recommendation: We recommend the procurement policy be amended to include language that would require compliance with Uniform Guidance suspension/debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Suspension/Debarment: We have enhanced our written policies and document retention procedures around suspension/debarment checks, including comprehensive grant kick-off staff training by the Grants and Restricted Funds Manager and a new pre-award check-list to ensure debarment checks are completed prior to procurement. We are also exploring a custom integration with NetSuite's SuiteScript and SAM.gov Exclusions API to continually monitor vendor eligibility. Name(s) of the contact person(s) responsible for corrective action: Brian Therrien, Chief Financial Officer, 617-456-5253

View Audit 368226

Finding 1155837 (2025-002)

Material Weakness 2025

The Trustees of Reservations and Affiliates

MA

Procurement, Suspension & Debarment

Department of Interior Boston Harbor Islands Partnership – World’s End Carriage Road Restoration Assistance Listing No. 15.947 Recommendation: We recommend the procurement policy be amended to include language that would require compliance with Uniform Guidance suspension/debarment requirements. Exp...

Department of Interior Boston Harbor Islands Partnership – World’s End Carriage Road Restoration Assistance Listing No. 15.947 Recommendation: We recommend the procurement policy be amended to include language that would require compliance with Uniform Guidance suspension/debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Suspension/Debarment: We have enhanced our written policies and document retention procedures around suspension/debarment checks, including comprehensive grant kick-off staff training by the Grants and Restricted Funds Manager and a new pre-award check-list to ensure debarment checks are completed prior to procurement. We are also exploring a custom integration with NetSuite's SuiteScript and SAM.gov Exclusions API to continually monitor vendor eligibility. Name(s) of the contact person(s) responsible for corrective action: Brian Therrien, Chief Financial Officer, 617-456-5253

View Audit 368226

Finding 1155836 (2025-001)

Material Weakness 2025

The Trustees of Reservations and Affiliates

MA

Procurement, Suspension & Debarment § 200.320

Department of Interior Boston Harbor Islands Partnership – World’s End Carriage Road Restoration Assistance Listing No. 15.947 Recommendation: We recommend documentation over price or rate quotations be maintained for all vendors with procurements that could potentially exceed the micropurchase thre...

Department of Interior Boston Harbor Islands Partnership – World’s End Carriage Road Restoration Assistance Listing No. 15.947 Recommendation: We recommend documentation over price or rate quotations be maintained for all vendors with procurements that could potentially exceed the micropurchase threshold ($10,000), rather than only those with an original purchase price exceeding $10,000, as the procurement policy is currently written. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Small Purchase Procurement: We have enhanced document retention procedures around small purchase procurement including staff training by the Grants and Restricted Funds Manager and a new pre-award check-list to ensure a minimum of 3 bids/quotes are obtained on any grant-funded purchases or services greater than $10k. We will be utilizing NetSuite's Document Library to manage document retention for grant-related bids and quotes. Name(s) of the contact person(s) responsible for corrective action: Brian Therrien, Chief Financial Officer, 617-456-5253

View Audit 368226

Finding 1155823 (2025-003)

Material Weakness 2025

Gooding Senior Housing Association INC

ID

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.318

Finding 2025-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condi...

Finding 2025-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Procurement Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The entity has not established or documented a formal procurement policy or procedures to guide the acquisition of goods and services. No written guidelines were provided during the review period. Management Response: Management intends to establish a procurement policy. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 368214

Finding 1155822 (2025-002)

Material Weakness 2025

Gooding Senior Housing Association INC

ID

Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2025-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop...

Finding 2025-002 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The management did not establish did not establish or maintain required tax and insurance reserve accounts during the fiscal year. These reserves are required under loan and regulatory agreements to ensure funds are available to meet property tax and insurance obligations when due. Management Response: The project will establish reserve accounts for taxes and insurance. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 368214

Finding 1155821 (2025-001)

Material Weakness 2025

Gooding Senior Housing Association INC

ID

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 368214

Finding 1155793 (2025-001)

Material Weakness 2025

Ocracoke Health Center, Inc.

NC

Reporting HUD Housing Programs Equipment & Real Property Management

Management will review its finance infrastructure and the related cost/benefit of hiring additional staff with the required expertise.

View Audit 368201

Corrective Action Plans

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