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Corrective Action Plans

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Finding 1174624 (2024-008)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Subrecipient Monitoring
Management recognizes the need for a formal fraud risk process and plans to implement one to strengthen governance and mitigate risks.
Management recognizes the need for a formal fraud risk process and plans to implement one to strengthen governance and mitigate risks.
View Audit 388128
Finding 1174623 (2024-007)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Subrecipient Monitoring
Management understands the importance of implementing a risk assessment process. This observation has been noted for future compliance, and steps will be taken to establish a process that aligns with the required compliance obligations.
Management understands the importance of implementing a risk assessment process. This observation has been noted for future compliance, and steps will be taken to establish a process that aligns with the required compliance obligations.
View Audit 388128
Finding 1174622 (2024-006)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Equipment & Real Property Management
Management acknowledges the outstanding gaps in the fixed asset records. Although the physical inventory was conducted after the audit period, and reconciliations are now scheduled for regular future reviews.
Management acknowledges the outstanding gaps in the fixed asset records. Although the physical inventory was conducted after the audit period, and reconciliations are now scheduled for regular future reviews.
View Audit 388128
Finding 1174621 (2024-005)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Procurement, Suspension & Debarment
Management is actively working to resolve these compliance issues and is committed to finalizing the necessary policies. Although this issue is being addressed, it remains a focus for continued improvement.
Management is actively working to resolve these compliance issues and is committed to finalizing the necessary policies. Although this issue is being addressed, it remains a focus for continued improvement.
View Audit 388128
Finding 1174620 (2024-004)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Cash Management Matching / Level of Effort / Earmarking
Management acknowledges the need to streamline the fund reconciliation process and plans to improve.
Management acknowledges the need to streamline the fund reconciliation process and plans to improve.
View Audit 388128
Finding 1174619 (2024-003)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
View Audit 388128
Finding 1174618 (2024-002)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
While this remains a repeated finding, the Organization is committed to ensuring compliance with internal policies, improving document management controls, and enhancing documentation practices.
While this remains a repeated finding, the Organization is committed to ensuring compliance with internal policies, improving document management controls, and enhancing documentation practices.
View Audit 388128
Finding 1174617 (2024-001)
Material Weakness 2024
Four Square Community Action, Inc.
NC
Management understands the importance of the recording transactions in the books. This observation has been noted for future compliance.
Management understands the importance of the recording transactions in the books. This observation has been noted for future compliance.
View Audit 388128
Finding 1174616 (2024-004)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-004: During the year ended December 31, 2024, management did not maintain tenant files in accordance with HUD Handbook 4350.3 Chapter 7. Comments on the Finding and Each Recommendation: Management should perform a review of all tenant files and complete all recertifications that were not completed timely. Management should also ensure that all requirements of HUD Handbook 4530.3 Chapter 7 are adhered to in future periods. Action(s) taken or planned on the finding: Management has completed the recertifications effective November 1, 2024 and 2025 or adjusted on the HAP voucher for any that were not completed timely.
View Audit 388124
Finding 1174615 (2024-003)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-003: Management did not disburse calculated security deposit refunds to three tenants that moved out during the year ended December 31, 2024 timely. Comments on the Finding and Each Recommendation: Management should calculate and distribute a tenant's security deposit refund within 30 days of the tenant moving out. Action(s) taken or planned on the finding: Management disbursed the tenants' security deposit refunds on October 22, 2025 and will disburse security deposit refunds within 30 days of the tenant moving out moving forward.
View Audit 388124
Finding 1174614 (2024-002)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
Subrecipient Monitoring HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation did not maintain a cash account for residents' security deposits in an amount greater than or equal to the outstanding balance of the residents' security deposit liability at all times during the year ended December 31, 2024. At December 31, 2024, the residents' security deposit cash account was underfunded by $11,052. Comments on the Finding and Each Recommendation: Management should establish a security deposit cash account and ensure the residents' security deposits cash account is adequately funded. Management should transfer funds from the Property's operating cash account to adequately fund the residents' security deposits cash accounts. Action(s) taken or planned on the finding: Management transferred operating funds to adequately fund the security deposit cash account on November 13, 2025.
View Audit 388124
Finding 1174613 (2024-001)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs Subrecipient Monitoring
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the year ended December 31, 2024. Additionally, Form SF-SAC Single Audit Date Collection Form for the year ended December 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should ensure the annual financial report to HUD and Form SF-SAC Single Audit Data Collection form are filed within the regulatory timeline. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.
View Audit 388124
Finding 1174605 (2024-003)
Material Weakness 2024
Town of Raymond
NH
Procurement, Suspension & Debarment
Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: The Finance Director has worked with the DPW Director to acquire all necessary documentation verifying all contracted parties funded by the Town’s portion of the SLRFR awarded from the NH DES are not suspended or ...
Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: The Finance Director has worked with the DPW Director to acquire all necessary documentation verifying all contracted parties funded by the Town’s portion of the SLRFR awarded from the NH DES are not suspended or debarred. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – Complete
View Audit 388110
Finding 1174604 (2024-002)
Material Weakness 2024
Town of Raymond
NH
Procurement, Suspension & Debarment
Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: The Finance Director has worked with the DPW Director to acquire all necessary documentation verifying all currently contracted parties funded by the SLRFR funds awarded to the Town of Raymond are not suspended or...
Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: The Finance Director has worked with the DPW Director to acquire all necessary documentation verifying all currently contracted parties funded by the SLRFR funds awarded to the Town of Raymond are not suspended or debarred. The Town has communicated to all department heads the importance of ensuring contractors, subcontractors, vendors or people Are not suspended or debarred from participating in federal programs before awarding any contract or procurement that exceeds $25,000. The Finance Director has provided the department heads with a copy of the ‘Administration of Federal Grant Funds Policy’ as well as a copy of a Suspension and Debarment Clause template to submit to parties who are interested in contracting work that would be funded by federal program funds. See attached example. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – Completed in July 2025.
View Audit 388110
Finding 1174603 (2024-001)
Material Weakness 2024
Town of Raymond
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town of Raymond implemented an ‘Administration of Federal Grant Funds Policy’ on July 21, 2025. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – ...
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town of Raymond implemented an ‘Administration of Federal Grant Funds Policy’ on July 21, 2025. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – 7/21/2025
View Audit 388110
Finding 1174598 (2024-001)
Material Weakness 2024
Houston Housing Authority
TX
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of thes...
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of these issues. In addition, in the previous year we hired a firm to come in and undertake a review of the finance department. The purpose of this review was to review our existing staffing levels, workloads, experience, etc., for purposes of proposing a reorganization of the finance department to address any deficiencies. We have reviewed the recommendations from this consultant and are in the process of implementing many of the recommended changes. There have been a number of staffing changes made during the year with the intent of improving the overall performance of the finance department. We are in the process of evaluating if additional staff are needed to expand the capacity of the Finance department. In November of 2024 the Houston Housing authority converted to a new accounting system. The Yardi system was implemented and we began processing all transactions on this new system. Unfortunately, there have been a significant amount of post implementation corrections and modifications that have had to be made and continue to occur. We are still undergoing these implementation and modification processes and as a result of this we continue to have to make adjusting entries to correct errors as they are discovered. To further complicate this system conversion there were a number of changes made to the management companies that we utilize to do our primary property level accounting. They have also been converting portions of their accounting systems to Yardi. Many of the same problems that have been encountered during our system conversion have also been encountered by the management companies. It is anticipated that most of these system conversion related issues will be resolved within the 2025 calendar year. The VP Fiscal and Business Operations as well as the Director of Finance are responsible for implementing the necessary process and procedural changes to eliminate the need for this type of finding for the 2024 audit.
View Audit 388093
Finding 1174593 (2024-004)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs
The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required...
The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations will be focused on improving the quality of our files that support the voucher operations
View Audit 388093
Finding 1174590 (2024-003)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs Eligibility Material Weakness
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversio...
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations will be focused on improving the quality of our files that support the voucher operations.
View Audit 388093
Finding 1174588 (2024-002)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversio...
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations and the Senior Vice President of Asset Management will be focused on improving the quality of our files that support the voucher and public housing operations
View Audit 388093
Finding 1174263 (2024-004)
Material Weakness 2024
Eclectic Soul Voices Corporation
IN
Allowable Costs / Cost Principles Material Weakness § 200.334
Inadequate Record Retention and Documentation for Federal Expenditures Planned Corrective Action: Management acknowledges the documentation deficiencies identified and recognizes the importance of maintaining complete and compliant records for federal awards. Management will implement a standardized...
Inadequate Record Retention and Documentation for Federal Expenditures Planned Corrective Action: Management acknowledges the documentation deficiencies identified and recognizes the importance of maintaining complete and compliant records for federal awards. Management will implement a standardized grant documentation and recordkeeping system that complies with the Uniform Guidance requirements under 2 CFR 200.334. All federal award expenditures will be supported by complete documentation, including required approvals, and retained in a centralized location for the applicable retention period. These procedures have been implemented and will be reviewed periodically to ensure ongoing compliance. Person Responsible for Corrective Action Plan: Christine Pfeifler, Consultant Anticipated Date of Completion: Year End 2025
View Audit 387981
Finding 1174220 (2024-001)
Material Weakness 2024
Consortium of Universities for the Advancement of Hydrologic Science, Inc.
MA
Material Weakness Reporting § 200.512
Finding Reference Number: MW2024-001 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: CUAHSI is behind on submitting an audit for fiscal year (FY) 2024. Management has made clearing this backlog its highest priority and the FY 2...
Finding Reference Number: MW2024-001 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: CUAHSI is behind on submitting an audit for fiscal year (FY) 2024. Management has made clearing this backlog its highest priority and the FY 2025 package will be filed on or before the deadline of September 30th, 2026. Recent upgrades to the accounting system, the hiring of inhouse finance staff, and revised closing procedures are designed to streamline and accelerate future audit preparation so that all subsequent audits are filed by the required deadlines. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339) 221-5400 • Email: msabino@cuahsi.org Projected Completion Date: 2026-09-30
View Audit 387931
Finding 1174215 (2024-003)
Material Weakness 2024
City of Pauls Valley
OK
Procurement, Suspension & Debarment Reporting § 200.512
Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which...
Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which impacted the timely completion of financial reporting and related compliance activities. The City recognizes the importance of meeting the submission deadlines established under Uniform Guidance 2 CFR 200.512 and is taking corrective action to prevent recurrence. Specifically, management is implementing a more structured audit preparation schedule, enhancing coordination with external auditors, and designating additional resources to support the Finance Department during the audit process. These actions are intended to ensure that future audit engagements are completed and submitted to the Federal Audit Clearinghouse within the prescribed timeframes.
View Audit 387929
Finding 1174197 (2024-002)
Material Weakness 2024
Town of Blackstone, Massachusetts
MA
Procurement, Suspension & Debarment § 200.214
Recommendation: We recommend to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Recommendation: We recommend to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town Administrator who serves as the Town’s Chief Procurement Officer will run the verification upon the approval of any agreement or contract with a vendor. The verification will then be run annually (end of December) for any vendors who still have open projects to be paid. The verification will be kept with the vendor and procurement file for reference if needed. Name(s) of the contact person(s) responsible for corrective action: Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed December 30, 2025
View Audit 387913
Finding 1174196 (2024-001)
Material Weakness 2024
Town of Blackstone, Massachusetts
MA
Subrecipient Monitoring Reporting Significant Deficiency
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance repor...
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance reports had not been filed with the Department of Treasury. The Town worked diligently to rectify the situation. The previous Town Administrator was the only employee with access to the portal or communications with the Department of Treasury so several notices were never received. The Town immediately worked with the SLFRF Program to add both the current Town Administrator, Chad Lovett and Assistant Town Administrator/Town Accountant Lauren Taylor to the portal for access. The Town then worked to complete the Annual Project & Expenditure Report for 2024 and submitted the completed report on March 13, 2025. Name(s) of the contact person(s) responsible for corrective action: Lauren Taylor Assistant Town Administrator/Town Accountant Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed March 13, 2025.
View Audit 387913
Finding 1174154 (2024-001)
Material Weakness 2024
Buck Institute for Education Dba Pbl Works
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Management will implement a revised methodology for allocating payroll costs to Federal awards whereby all employees will record their time spent on Federal awards on their biweekly time cards.
Management will implement a revised methodology for allocating payroll costs to Federal awards whereby all employees will record their time spent on Federal awards on their biweekly time cards.
View Audit 387834
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