Corrective Action Plans

Finding 1163580 (2024-004)

Material Weakness 2024

Housing Authority of the City of Asheville

NC

Questioned Costs HUD Housing Programs

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: There are approximately 2,556 units. Of a sample size of thirty-six (36) tenant files, the following information was unavailable for examination at the time of audit: • Original application was missing in three (3) files • HUD-9887 form was missing in two (2) files • Lead based paint form was missing in one (1) file • Signed lease was missing in four (4) files • Verification of income was missing in two (2) files Housing Voucher Cluster: There are approximately 347 units. Of a sample size of fifteen (15) tenant files, the following information was unavailable for examination at the time of audit: • Citizenship declaration form was missing in one (1) file • Signed lease was missing in one (1) files • Verification of income was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: $21,643 Housing Voucher Cluster: $34,166 Cause: There is a material weakness in internal controls over the compliance in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement related to eligibility requirements. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.

View Audit 373324 Questioned Costs: $1

Finding 1163579 (2024-003)

Material Weakness 2024

Housing Authority of the City of Asheville

NC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisio...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) & HQS Enforcement Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS & HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate or provide proper extension documentation for failed inspections selected for testing. In addition, there were inspection reports that were unavailable for examination at the time of audit. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing in the Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). The Authority did not properly abate one (1) out of two (2) annual failed inspections selected for testing in the Housing Voucher Cluster. Additionally, the Authority was unable to provide inspection reports for 2 (two) out of 2 (two) failed inspections selected for testing, therefore we were unable to determine if the unit passed reinspection within the required time in the Housing Voucher Cluster. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: $22,500 Housing Voucher Cluster: $6,940 Cause: There is a material weakness in internal controls over the compliance in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and the Housing Voucher Cluster for the special tests and provisions type of compliance related to HQS enforcement. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement related to HQS enforcement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor regarding HQS inspections and has made arrangements to comply with the Moving to Work Demonstration - Section 8 Housing Choice Vouchers program. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.

View Audit 373324 Questioned Costs: $1

Finding 1163578 (2024-006)

Material Weakness 2024

Housing Authority of the City of Asheville

NC

HUD Housing Programs Special Tests & Provisions Reporting

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No ...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs are required to enter into general depository agreements (GDA) with their financial institutions in the form required by HUD. The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR section 982.156). Condition: Based on inspection of files and discussions with management, it was determined that the depository agreements were signed after the reporting period. Context: The Authority did not have signed depository agreements with their financial institutions on file during the reporting period, therefore we were unable to verify the existence of depository agreements and unable to determine if the Authority met the terms of the agreements. Cause: There is a significant deficiency in internal controls over compliance for the special tests and provision type of compliance related to depository agreements. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls for their partnered management company that assures the program is in compliance. Effect: The Housing Voucher Cluster is in noncompliance with the special tests and provisions type of compliance related to depository agreements. Auditors' Recommendation: We recommend that the Authority properly file HUD-51999 forms in accordance with HUD guidelines. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor and will properly file HUD- 51999 forms in accordance with HUD guidelines. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.

View Audit 373324

Finding 1163570 (2024-002)

Material Weakness 2024

La Red Health Center, INC

DE

Reporting

Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even ...

Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even during staffing gaps or transitions. Document Access: House all required audit and financial documents in a secure, shared folder (e.g., SharePoint) that the finance team can access at any time. This should reduce the time it takes to seek files. Proactive External Support: Engage our audit firm earlier in the fiscal year to prevent last-minute bottlenecks and keep the flow of information moving. Responsible Party: CFO Monitoring: CEO will confirm timely DCF submission each year.

View Audit 373295

Finding 1163560 (2024-001)

Material Weakness 2024

Solidaridad North America

CA

Subrecipient Monitoring Allowable Costs / Cost Principles

The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.

View Audit 373247

Finding 1163559 (2024-004)

Material Weakness 2024

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2024-004 Repeat Finding 2023-005 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.667 Social Services Block Grant U.S. Department of Health and Human Services Wisconsin Department of Children and Families and Wisconsin Department of Health Services 561,3561,3...

Finding 2024-004 Repeat Finding 2023-005 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.667 Social Services Block Grant U.S. Department of Health and Human Services Wisconsin Department of Children and Families and Wisconsin Department of Health Services 561,3561,3681 /2023 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risks of errors, internal controls should be in place for all program compliance requirements, including the approval and submission of reports by appropriate individuals. Condition/Context: There were 13 reports for submission for UCS and 26 reports for the County. Nine reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all nine reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Due to a lack of controls it was noted that the County did not capture the full value of their contract which resulted in a possible loss of approximately $174,350 in funding. Other reports without review could contain errors. Recommendation: We recommend that the County implement procedures for management to review reports required to be completed under the grant prior to submission. Corrective Action Planned: Angela Runde and Cody Blindert continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, Cece Fink and Lori Reid as to their responsibility to review each filing for completeness and accuracy before filing. Patrick Montgomery will review before final submission. Anticipated Completion Date 3/1/2026.

View Audit 373245

Finding 1163557 (2024-008)

Material Weakness 2024

Unified Community Services

WI

Student Financial Aid Internal Control / Segregation of Duties

Finding 2024-008 Repeat Finding 2023-009 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.658 Foster Care - Title IV-E U.S. Department of Health and Human Services Wisconsin Department of Children and Families 3413,3561,3681,3645/2024 Criteria: The Uniform Guidance a...

Finding 2024-008 Repeat Finding 2023-009 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.658 Foster Care - Title IV-E U.S. Department of Health and Human Services Wisconsin Department of Children and Families 3413,3561,3681,3645/2024 Criteria: The Uniform Guidance and State Single Audit Guidelines require that local entities receiving federal and state awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of monthly reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: There were 13 reports for submission for the County. Three reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all three reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Reports that contain errors could be submitted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Corrective Action Planned: Angela Runde and Cody Blindert continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, CeCe Fink, Lori Reid and Jessica Munson as to their responsibility to review each filing for completeness and accuracy before filing. Cece Fink has designated that one person pull the information and compile the report. The workflow will route the report to Cece Fink for review and then to Patrick Montgomery for final review and approval. Anticipated Completion Date 3/1/2026.

View Audit 373245

Finding 1163556 (2024-003)

Material Weakness 2024

Unified Community Services

WI

Internal Control / Segregation of Duties

Finding 2024-003 Repeat Finding 2023-004 ALNo.: Program Title: Federal Agency: Award Number/Year: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury 1505-027 l / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards estab...

Finding 2024-003 Repeat Finding 2023-004 ALNo.: Program Title: Federal Agency: Award Number/Year: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury 1505-027 l / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the approval ofreports by a knowledgeable individual. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval/review of reports prior to submission. The annual report selected for testing did not have documentation ofreview and/or approval. The sample was not statistically valid. Cause: The County did not have internal control procedures in place requiring an independent person to document their review of the reports before submission. Questioned Costs: None noted. Effect: Costs for activities that are specifically not allowed or are prohibited by the federal statutes, regulations, or the terms and conditions of the federal award could be processed under the grant. Recommendation: The County should review its internal control procedures to ensure there is a process for documentation of proper review and approval over completeness and accuracy of reports are in place before submissions are completed. Corrective Action Planned: The Finance Department, Angela Runde and Cody Blindert, continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, Cece Fink and Lori Reid as to their responsibility to review each filing for completeness and accuracy before filing. Patrick Montgomery will review with Kessa Klaas the federal program regulations and reporting requirements. A process will be implemented that all federal reports are reviewed by the Finance Director before being submitted. Anticipated Completion date: 3/1/2026.

View Audit 373245

Finding 1163555 (2024-003)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Eligibility Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide Section VIII, Subsection E. Documentation Required states: Grantees must use adequate financial management s...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide Section VIII, Subsection E. Documentation Required states: Grantees must use adequate financial management systems that follow generally accepted accounting principles (GAAP) and provide adequate fiscal control and account records including cost accounting records supported by documentation. Grantees must also maintain all back up documentation and invoices to support the costs paid with SSVF funds.” Condition: During the OBO review, OBO found the Organization was unable to provide a general ledger detail that separated administrative costs from general costs. Cause: Because the Organization’s SSVF administrative costs are allocated payroll expenses, management was unaware they needed to segregate the administrative costs in the general ledger. Effect: The Organization’s failure to provide a general ledger that separates administrative and general expenses increases the risk of inaccurate financial results being provided at closeout or unauthorized and ineligible expenses being charged to the award, which may result in subsequent funding shortages for other qualified expenses. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 2/17/2025 OKVU added sub-coding to the general ledger to identify administrative labor costs under 7000 – Salaries & wages, 7100 – Fringe benefits and 7200 – Payroll taxes bases on direct allocations provided to the payroll system. This information will be provided by report from the payroll system and added via journal entry to the GL.

View Audit 373239

Finding 1163554 (2024-002)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Internal Control / Segregation of Duties Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section VII, Subsection E. Notification to Participants, states: “To ensure that Veteran famili...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section VII, Subsection E. Notification to Participants, states: “To ensure that Veteran families receiving supportive services under the SSVF Program are receiving quality services, the grantee must give a VA-designated satisfaction survey to each participant within 30 days of the participant’s pending exit from the grantee’s program.” Condition: The Office of Business Oversight (OBO) performed a review to assess the Organization’s compliance with SSVF program and other federal requirements and regulations. During this review, OBO found 15 case files where the Organization provided the VA-designated satisfaction survey late. Cause: As a result of staff turnover, the Organization failed to develop adequate internal controls to ensure management monitored case manager development and reviewed case files for adequate documentation. Effect: The Organization’s failure to provide the VA-designated satisfaction survey within 30 days may decrease feedback to the SSVF Program, which may result in veterans not receiving appropriate assistance and quality services. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 12/11/2024 OKVU updated the SSVF policy and procedure manual to ensure grant compliance with the VA-designated satisfaction survey and added a review requirement to the discharge file QC checklist. As of 12/11/2024 all case manager staff were provided training.

View Audit 373239

Finding 1163553 (2024-001)

Material Weakness 2024

Community Service Council of Greater Tulsa, Inc.

OK

Eligibility Significant Deficiency

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section V, Subsection C. Determining Income Eligibility, provides a summary of asset inclusions...

Federal Program – Supportive Housing for Veterans (Supportive Services for Veterans Families) (SSVF) Assistance Listing Number – 64.033 Significant Deficiency Criteria: The SSVF Program Guide (March 2021) Section V, Subsection C. Determining Income Eligibility, provides a summary of asset inclusions and exclusions for use in evaluating assets. Assets must be evaluated at entry to SSVF and at recertification. Condition: The Office of Business Oversight (OBO) performed a review to assess the Organization’s compliance with SSVF program and other federal requirements and regulations. During this review, OBO found 45 case files missing evidence that the grantee evaluated assets (inclusions and exclusions) for certification of eligibility. Cause: Management misinterpreted the guidance and was not aware of the need to document asset evaluations if the veteran did not have any assets. Effect: The Organization’s failure to obtain and keep the adequate income supporting documentation in the case file may result in the Organization providing services to an ineligible veteran or household. Questioned Costs: None Identification as a repeat finding: This is a repeat finding. Corrective Action: As of 12/06/2024 OKVU implemented the addition of the Asset Calculation Worksheet to the veteran case file. To ensure compliance the requirement was also added to the discharge file QC checklist and the SSVF policy and procedure manual updated. As of 12/11/2024 all case manager staff were provided training.

View Audit 373239

Finding 1163534 (2024-003)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Subrecipient Monitoring Reporting

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is respon...

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition – During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context – Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause – The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect – As a result of the condition, management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation – In the future, management should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials – Management acknowledges the finding and will implement appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Corrective Actions Taken or Planned – MOFGA created a SEFA to capture grant funds by CFDA number during the compliance audit. Grants are spread out throughout various lines of our chart of accounts, with no quick designation in QuickBooks Online for identifying which ones are private, state or federal funds. This was done manually for each income source (and complimentary expense line), and a few corrections were identified during the audit. We have received guidance from external partners about using Customer/Job functionality or Funder functionality in QBO for tracking of federal grants. This is being evaluated to help with the accuracy and expediting of report creation directly from our accounting software. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163533 (2024-001)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Procurement, Suspension & Debarment Subrecipient Monitoring

Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are pr...

Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov Home (click on Search Record, then click on Advanced Search-Exclusions) (Note: The OMB guidance at 2 CFR Part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition – During 2024, MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before receiving federal funds. Questioned costs – None. Cause – MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before passing through federal funds. Effect or potential effect – There is a risk that the specialty crop block grant funds a suspended or debarred subrecipient which could result in them receiving penalties or having their agreement for the grant terminated. Context – The sample of subrecipients was a statistically valid sample. Recommendation – MOFGA should put in place a policy to review subrecipients standing to ensure that all subrecipients are appropriately receiving grant funds. Corrective Actions Taken or Planned – MOFGA will put into place a process for checking the sam.gov website as part of our eligibility process for subrecipient awardees, and will also add this verification for all employees that are working on grants to ensure anyone receiving grant funds are not suspended or debarred. Responsible Parties – Angela Haiss,. Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163530 (2024-002)

Material Weakness 2024

Maine Organic Farmers and Gardners Association

ME

Reporting

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to...

Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to review and submit certain annual reports as part of its administration of the beginning farmers and ranchers development grant program. Condition – MOFGA filed certain reports after the required reporting deadlines, including the Federal Financial Report (SF-425) and Final Project Financial Report. Questioned costs – None. Cause – Management oversight on due date of required reports. Effect or potential effect – Reports are not submitted in accordance with federal guidelines and amounts within those reports may not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MOFGA should enhance controls over reporting to ensure that due dates are monitored and adhered to. Corrective Actions Taken or Planned – Our Grant writer keeps a running list of deadlines and uses that on a daily basis for checking what is upcoming that needs to be submitted. She also enters the information into Virtuous, our CRM, for tracking purposes. Finally, she uses her calendar to schedule in grant and report deadlines. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025

View Audit 373211

Finding 1163525 (2024-004)

Material Weakness 2024

County of Alleghany, Virginia

VA

Management will review its process for reviewing compliance requirements for all federal assistance funds.

View Audit 373198

Finding 1163524 (2024-004)

Material Weakness 2024

Town of Union

NY

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information fo...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163523 (2024-003)

Material Weakness 2024

Town of Union

NY

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2024-003 - The Town did not submit its quarterly ARPA reports to the Tr...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (3) Audit Finding 2024-003 - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163522 (2024-002)

Material Weakness 2024

Town of Union

NY

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2024-002 - The Town had significant variances between its quarterly Cor...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2024-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163516 (2024-001)

Material Weakness 2024

Black Owners of Solar Services

NC

1. Establish and implement a formal process for the Executive Director, Executive-Level Financial Officer, and/or Board Treasurer to review and approve all journal entries recorded to the general ledger. 2. Evaluate the need to hire an Executive-Level Financial Officer or fractional CFO to provide a...

1. Establish and implement a formal process for the Executive Director, Executive-Level Financial Officer, and/or Board Treasurer to review and approve all journal entries recorded to the general ledger. 2. Evaluate the need to hire an Executive-Level Financial Officer or fractional CFO to provide additional oversight and expertise in financial management.

View Audit 373173

Finding 1163515 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of St. Clair

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373162 Questioned Costs: $1

Finding 1163514 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Schuylkill County

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373160 Questioned Costs: $1

Finding 1163513 (2024-002)

Material Weakness 2024

Catholic Housing Corporation of Northern Berks County

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ended December 31, 2025.

View Audit 373159 Questioned Costs: $1

Finding 1163512 (2024-002)

Material Weakness 2024

The Antonian LTD Dba Antonian Towers Pa26-T841-007

PA

Questioned Costs HUD Housing Programs

Management’s Response: Management will initiate controls to ensure that the funds from the calculation of the prior year surplus cash calculation are deposited in the residual receipts reserve for the year ending December 31, 2025.

View Audit 373155 Questioned Costs: $1

Finding 1163510 (2024-004)

Material Weakness 2024

Renewing the Countryside II

MN

Allowable Costs / Cost Principles

Appropriate documentation will be completed to ensure compliance with federal requirements

View Audit 373139

Finding 1163506 (2024-002)

Material Weakness 2024

New York Association on Independent Living, Inc.

NY

Late filing of Form SF-SAC Data collection Form Polices and Procedures will be revised by the September Board Meeting to include the requirement that the Director of Finance will provide to the auditor all documents necessary to start the previous fiscal year audit no later than March 31st. This wil...

Late filing of Form SF-SAC Data collection Form Polices and Procedures will be revised by the September Board Meeting to include the requirement that the Director of Finance will provide to the auditor all documents necessary to start the previous fiscal year audit no later than March 31st. This will ensure that the audit and SF-SAC Data Collection form can be completed by June 30th.

View Audit 373131

Corrective Action Plans

Filters