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Corrective Action Plans

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Finding 1169221 (2025-001)
Material Weakness 2025
Salina Voa Elderly Housing, Inc. (market Place Saline Apartments)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $2,239. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $2,239. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382138
Finding 1169220 (2025-001)
Material Weakness 2025
River Rouge Voa Elderly Housing, INC (sumby Senior Housing)
VA
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $6,668. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management Agrees with the findings. The replacement reserve deficiency will be funded in the amount of $6,668. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 382127
Finding 1169219 (2025-001)
Material Weakness 2025
Victor Hernandez Building Elderly Hsg Inc. (victor Hernandez)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on Decmeber 20, 2024 in the amount of $129,509. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on Decmeber 20, 2024 in the amount of $129,509. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382123
Finding 1169218 (2025-001)
Material Weakness 2025
Phoenix Voa Elderly Housing, INC (vista De La Montana)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on July 30, 2025 in the amount of $22,052. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on July 30, 2025 in the amount of $22,052. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382122
Finding 1169217 (2025-001)
Material Weakness 2025
Montbello Voa Elderly Housing, Inc. (montbello Manor)
LA
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL PLACE THE FUNDS BACK IN THE RESTRICTED ACCOUNT.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL PLACE THE FUNDS BACK IN THE RESTRICTED ACCOUNT.
View Audit 382119
Finding 1169216 (2025-001)
Material Weakness 2025
Montrose Voa Elderly Housing INC (meadowlark Court)
VA
MANAGEMENT AGREEWS WITH THE FINDING. THE PROJECT IS IN THE PROCESS OF GETTING AN EXTENSION ON THE LOAN REPAYMENT.
MANAGEMENT AGREEWS WITH THE FINDING. THE PROJECT IS IN THE PROCESS OF GETTING AN EXTENSION ON THE LOAN REPAYMENT.
View Audit 382118
Finding 1169215 (2025-001)
Material Weakness 2025
Delta Voa Elderly Housing, INC (heaven's View Apts)
VA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED MARCH 31, 2025 IN THE AMOUNT OF $36,461. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED MARCH 31, 2025 IN THE AMOUNT OF $36,461. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382116
Finding 1169214 (2025-001)
Material Weakness 2025
Denver Volunteers of America Living Center, Inc. (girard Place)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREEWS WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $39,000. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREEWS WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $39,000. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 382114
Finding 1169212 (2025-001)
Material Weakness 2025
Montrose Voa Elderly Housing Iii, INC (cimarron Village)
VA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 382110
Finding 1169211 (2025-001)
Material Weakness 2025
Montrose Voa Elderly Housing, INC (centennial Tower)
VA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $50,836. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNTS IS PROPERTLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $50,836. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNTS IS PROPERTLY FUNDED IN THE FUTURE.
View Audit 382109
Finding 1169210 (2025-001)
Material Weakness 2025
Rocky Mountain Human Services
CO
Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure all documentation is received during client transfers.
Views of Responsible Officials and Planned Corrective Actions: RMHS has implemented procedures to ensure all documentation is received during client transfers.
View Audit 382103
Finding 1169209 (2025-001)
Material Weakness 2025
Chicano Federation of San Diego County, Inc.
CA
Allowable Costs / Cost Principles
The following in our proposed corrective action plan for Finding 2025-001 in the FY 2025 Audit Report. Management will prepare and conduct an annual review of a formal cost allocation plan to ensure all costs are allocated accurately and in compliance with federal requirements. The plan will clearly...
The following in our proposed corrective action plan for Finding 2025-001 in the FY 2025 Audit Report. Management will prepare and conduct an annual review of a formal cost allocation plan to ensure all costs are allocated accurately and in compliance with federal requirements. The plan will clearly define allocation methodologies and ensure they are applied consistently across all programs. Further, management will evaluate the design of internal controls over the revenue recognition process to ensure all federal revenue is matched with allowable and documented operating costs.
View Audit 382083
Finding 1169208 (2025-002)
Material Weakness 2025
Betty Jean Kerr - People's Health Centers
MO
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Section III Federal Award Findings and Questioned Costs Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded...
Section III Federal Award Findings and Questioned Costs Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Item 2025 002 – Special Tests Recommendation The Center should establish a system of internal controls to ensure that all slide fee discounts are properly calculated based on family size and income. Repeat Finding Yes Action Taken The Finance Department will take the following steps to enhance the slide fee discounts process: 1. Policy Revision: the health center will revise its Sliding Fee Discount Policy to ensure alignment with HRSA requirements, including accurate discount calculation methodologies, annual updates to the sliding fee scale, and proper utilization of NextGen system functionality to support implementation 2. Staff Training: the health center will provide comprehensive training to all relevant staff on the revised Sliding Fee Discount Policy and procedures. 3. Training will emphasize correct discount calculations, required documentation, and income verification processes. A recurring training program will be implemented to ensure ongoing compliance for both new hires and existing employees. 3. Retrospective Review: the health center will conduct a retrospective review of patient files for the current fiscal year to confirm that all sliding fee discounts are appropriately supported by required documentation. Any identified discrepancies will be corrected in a timely manner. 4. Ongoing Monitoring: the health center will establish monthly internal audits of sliding fee discount determinations to monitor compliance. Audit results will be documented and reviewed by management to ensure corrective actions are taken as needed. Responsible Party: Chief Financial Officer Target Completion Date: 04/30/2026 If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Javier Vallejo, CFO at (314)-482-0915. Sincerely yours, Javier Vallejo Chief Financial Officer
View Audit 382078
Finding 1169205 (2025-001)
Material Weakness 2025
Cherokee County
SC
Subrecipient Monitoring § 200.332 § 200.501
Management agrees with the auditor’s finding 2025-01 Subrecipient Monitoring – Audit Verification. The following action will be taken to ensure that the Subrecipient complies with the single audit requirement: • The Finance Director, Kristie Howell, will correspond with the Subrecipient, Grassy Pond...
Management agrees with the auditor’s finding 2025-01 Subrecipient Monitoring – Audit Verification. The following action will be taken to ensure that the Subrecipient complies with the single audit requirement: • The Finance Director, Kristie Howell, will correspond with the Subrecipient, Grassy Pond Water Company, to clearly state the single audit requirement and due dates. • Cherokee County will request written correspondence from the subrecipient, outlining their course of action and timeline to complete the single audit. • Cherokee County will follow-up with Grassy Pond Water Company on a bi-weekly basis until the 2024 single audit has been submitted, and monthly to ensure that the 2025 audit is being completed as well. • All correspondence will be documented.
View Audit 382075
Finding 1169204 (2025-002)
Material Weakness 2025
South Spencer County School Corporation
IN
Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403
FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation was unable to provide proper documentation for 5 out of the 25 claims selected for control testing. The School Corpo...
FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation was unable to provide proper documentation for 5 out of the 25 claims selected for control testing. The School Corporation was unable to provide proper documentation to support the determination of the amount of the teachers total salary that was allocated to the federal award. Contact Person Responsible for Corrective Action: Melissa Raaf Contact Phone Number and Email Address: (812) 649-2591 / missy.raaf@sspencer.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: In the future the School Corporation will ensure that all proper documentation is saved in a binder or electronically. Anticipated Completion Date: Effective FY 2025/2026
View Audit 382071
Finding 1169201 (2025-001)
Material Weakness 2025
South Spencer County School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Summary of Finding: Procurement: For two vendors, the School Corporation did not obtain price or rate quotes as required. The School Corporation did not maintain documentation to support the rational...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Summary of Finding: Procurement: For two vendors, the School Corporation did not obtain price or rate quotes as required. The School Corporation did not maintain documentation to support the rationale and justification to limit competition, and there was no documentation of the history of the Procurement which would include the rationale for the method of procurement, the selection of the vendor, and the basis for price. Suspension and Debarment: Two vendors were identified for which the School Corporation was required to verify the suspension and debarment status, however no such verification could be provided for audit. Contact Person Responsible for Corrective Action: Food Service Director, Joshua Deck Contact Phone Number and Email Address: (812) 649-2591 / josh.deck@sspencer.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Procurement: The Food Service Director will maintain a binder/Google Drive folder with documentation of price and/or rate quotes and documentation of the attempts made from at least three vendors that fall within the small purchase threshold. If price and/or rate quotes cannot be obtained from at least three vendors, documentation of the reasoning will be maintained. Suspension and Debarment: The Food Service Director will ensure that all vendors are not suspended or debarred by either ensuring the suspension and debarment verbiage is included in the contracts, providing a clause to the vendor to sign that they are not suspended or debarred, or checking the SAM.gov website. Documentation of these records will be maintained for audit. Anticipated Completion Date: Effective FY 2025/2026
View Audit 382071
Finding 1169177 (2025-001)
Material Weakness 2025
City of Chattanooga, Tennessee
TN
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The City will implement procedures to ensure that all current year expenditures related to federal awards are accurately recorded on the SEFA and properly reconciled to the General Ledger.
The City will implement procedures to ensure that all current year expenditures related to federal awards are accurately recorded on the SEFA and properly reconciled to the General Ledger.
View Audit 382059
Finding 1169171 (2025-001)
Material Weakness 2025
Realife Cooperative of Hibbing South
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 382041
Finding 1169170 (2025-003)
Material Weakness 2025
Elverado Community Unit School District
CO
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prio...
Finding Synopsis - Three vendor disbursements made under the Child Nutrition Cluster did not have the required purchase orders as required by the District's established internal control policies. Action Steps - The District will communicate with staff the importance of preparing purchase orders prior to making a purchase. We will establish a procedure in which the purchaser must review required documentation, inclusive of purchase orders, prior to making a purchase. Contact Person - Kevin Spain, Superintendent Anticipated Completion Date - December 31, 2025
View Audit 382037
Finding 1169162 (2025-002)
Material Weakness 2025
Piazza Apartments
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect unit...
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that all required tenant eligibility steps are performed in accordance with HUD regulations, utilize the EIV system for income verification, inspect units timely, and maintain all supporting documentation in the tenant files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 382036
Finding 1169161 (2025-001)
Material Weakness 2025
Piazza Apartments
FL
Reporting HUD Housing Programs
Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit peri...
Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2024, through September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 382036
Finding 1169160 (2025-001)
Material Weakness 2025
Senior Citizens Housing Dev CORP of Chicago Dba Senate Apartments
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Cor...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Chicago respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2024 through June 30, 2025 The finding for the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Project Based Rental Assistance Program, ALN 14.195 Recommendation: The Project should implement procedures to ensure that proper initial eligibility procedures are conducted for potential tenants and that tenant files are accurately maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954- 835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 382034
Finding 1169159 (2025-002)
Material Weakness 2025
Mansfield Metropolitan Housing Authority
OH
-Held meeting with counselors to go over findings
-Held meeting with counselors to go over findings
View Audit 382026
Finding 1169159 (2025-002)
Material Weakness 2025
Mansfield Metropolitan Housing Authority
OH
-Reviewed procedures and SOP’s with counselors
-Reviewed procedures and SOP’s with counselors
View Audit 382026
Finding 1169159 (2025-002)
Material Weakness 2025
Mansfield Metropolitan Housing Authority
OH
-Program Director or Program Manager will start performing quarterly audits on files
-Program Director or Program Manager will start performing quarterly audits on files
View Audit 382026
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