Corrective Action Plans

Finding 1160365 (2024-002)

Material Weakness 2024

KS

Procurement, Suspension & Debarment

Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the suspension and debarment check was in fact performed prior to the start of the procurement contract, and no issues were identified; however, the supporting documentation was...

Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the suspension and debarment check was in fact performed prior to the start of the procurement contract, and no issues were identified; however, the supporting documentation was not retained. The City has reviewed and updated its procedures to require that evidence of suspension and debarment checks (e.g., SAM.gov search results, vendor certifications, or contract clauses) be saved in the contract file at the time of verification. Staff have been trained on these requirements to ensure documentation is consistently maintained for all covered transactions in accordance with federal guidelines. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Finance Director

View Audit 370747

Finding 1160364 (2024-001)

Material Weakness 2024

City of Pittsburg, Kansas

KS

Allowable Costs / Cost Principles § 200.303

Management’s Response/Corrective Action Plan (Unaudited): The City acknowledges the finding and is committed to strengthening internal controls over compliance for the review and approval of grant-related expenditures. Effective immediately, the City implemented the following corrective measures: 1....

Management’s Response/Corrective Action Plan (Unaudited): The City acknowledges the finding and is committed to strengthening internal controls over compliance for the review and approval of grant-related expenditures. Effective immediately, the City implemented the following corrective measures: 1. Formalized Invoice Review and Approval Process o All grant-related invoices to undergo documented review and approval before the preparation and disbursement of funds. o The procedure will require reviewers to sign and date each invoice (either physically or electronically) to provide a verifiable audit trail. 2. Assignment of Review Responsibility o Designate a primary reviewer and a backup reviewer within the Finance Department to ensure continuity of compliance in the event of staffing turnover. o Review responsibility will be incorporated into the official job descriptions of these positions. 3. Training and Staff Development o Conduct mandatory training for all finance and grant administration personnel on the disbursement review process, compliance requirements under 2 CFR 200.303, and documentation retention protocols. o Training will be provided within 30 days of hire for all new staff assigned to the process. 4. Periodic Monitoring and Quality Checks o Implement quarterly internal reviews by the Finance Director (or designee) to verify adherence to the review and approval process. o Findings from these internal reviews will be documented and corrective steps taken promptly if deficiencies are noted. Planned Completion Date: Implementation and training of this plan is complete. Contact Person Responsible for Correction Action: Finance Director

View Audit 370747

Finding 1160363 (2024-001)

Material Weakness 2024

City of Seatac

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

To address the deficiency and prevent recurrence, the City will implement the following corrective actions: • Policy and Procedure Update: The City will update its written grant management policies to explicitly require verification of suspension and debarment status for all contractors and subrecip...

To address the deficiency and prevent recurrence, the City will implement the following corrective actions: • Policy and Procedure Update: The City will update its written grant management policies to explicitly require verification of suspension and debarment status for all contractors and subrecipients expected to receive $25,000 or more in federal funds, regardless of the initial contract amount or funding estimates. And update the grant procedures to explain how to complete this process. • Grant Administrator Review: The City will require the Grant Administrator (or designated grants compliance staff) to review all contracts or agreements involving federal funds prior to execution to ensure: o The SAM.gov exclusion check has been completed and documented o The required suspension and debarment language or contractor certification is included in the agreement or o All applicable federal compliance requirements are met and properly documented. • Documentation Requirements: SAM.gov verification results will be printed or saved as a PDF and maintained in the contract file. The Grant Administrator will verify this documentation during the review process and before federal funds are disbursed. • Use of Contract Routing Process: The City will incorporate federal grant compliance with the contract routing slip, to be reviewed by the Grant Administrator. This routing slip is required for all contracts. • Staff Training: The City will conduct training for all staff involved in procurement, grant administration, and contract management. This training will cover: o Suspension and debarment requirements, o Proper use of SAM.gov for eligibility verification, o Required contract language and documentation standards, o Roles and responsibilities of the Grant Administrator in ensuring compliance. Anticipated date to complete the corrective action: 12/31/2026

View Audit 370746

Finding 1160354 (2024-002)

Material Weakness 2024

Centro Cha

CA

Cash Management Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent dis...

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent disbursements for federal programs to ensure that all costs are captured in the correct accounting period and classified correctly to the program when accrued. This will help ensure that each program is individually assessed for costs that should have been accrued in the current fiscal year rather than performing this process on just larger expenses without discretion to program source. Person Responsible: Director of Finance Plan Implementation: 9/1/2025 Status: On Going

View Audit 370739

Finding 1160353 (2024-001)

Material Weakness 2024

Centro Cha

CA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization establish policies and procedures to ensure adequate internal controls over the drawdown process of federal awards. Prior to submission of drawdown, supporting schedules and reports are reviewed by the Executive Director or appropriate management personn...

Recommendation: We recommend the Organization establish policies and procedures to ensure adequate internal controls over the drawdown process of federal awards. Prior to submission of drawdown, supporting schedules and reports are reviewed by the Executive Director or appropriate management personnel. Plan: All federal draw down requests will be preceded by a revenues and expenses report provided to the Executive Director and the program manager for their review prior to draw down of the funds through any related portals. Person Responsible: Program Manager and Executive Director Plan Implementation: 9/30/2025 Status: Implemented

View Audit 370739

Finding 1160350 (2024-003)

Material Weakness 2024

Roanoke-Chowan Regional Housing Authority

NC

HUD Housing Programs Eligibility

Corrective Action Plan & Response: RCRHA concurs with this finding and is taking comprehensive steps to address the issue and prevent recurrence. Specifically: 1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Cons...

Corrective Action Plan & Response: RCRHA concurs with this finding and is taking comprehensive steps to address the issue and prevent recurrence. Specifically: 1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Consulting Group, LLC, which outlines a detailed "Agency Health Check" for our Public Housing program. This proposal includes: • An operational audit of tenant files and eligibility documentation • Process mapping to improve workflow and accountability • Quality control implementation • Recommendations for electronic file storage and ongoing compliance monitoring.Engaging AMA is part of our long-term strategy to modernize internal operations and improve compliance. 2. Recent Staff Training: Nan McKay Rent Calculation Course:_x000B_To immediately address gaps in eligibility documentation practices, RCRHA staff participated in the Nan McKay HCV and Public Housing Rent Calculations Course in Washington, NC._x000B_The three-day seminar provided comprehensive instruction in: • Income and asset verification under 24 CFR Part 5 • Adjusted income and allowable deductions • Total Tenant Payment (TTP) calculations for both HCV and Public Housing • Case study applications using HUD Form 50058.3. Internal File Review and Compliance Checklist Implementation:_x000B_RCRHA has initiated a review of all active Public Housing tenant files to ensure that required eligibility documents are present, accurate, and properly stored. A standardized checklist is being introduced to guide staff and ensure uniform compliance across all tenant records. 4. Electronic File System Evaluation:_x000B_In alignment with HUD best practices and our consultant's recommendation, RCRHA is evaluating the feasibility of transitioning to an electronic document management system to ensure long-term retention, audit readiness, and streamlined access to eligibility documentation. 5. Revised Calendar: RCRHA has revised their audit calendar that will begin no later than October following the fiscal year. Internal accounting has been briefed on the matter and will have additional oversight in place to monitor that audit timelines. The Board of Commissioners will monitor audit timelines and reporting schedules. 6. SEFA Preparation: There will be detailed cross walks performed by CFDA numbers that include program specific reporting requirements. Internal accounting will receive additional training in federal grant reporting and a review will be performed by the CEO and a second-level review will be performed by the external accounting consultant.RCRHA is committed to addressing the current findings with a multi-layered response that strengthens documentation procedures, promotes staff competency, and enhances our operational efficiencies.

View Audit 370735

Finding 1160345 (2024-002)

Material Weakness 2024

Village of Thornton

IL

Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Village Administrator and Treasurer, along with staff, will review year-end adjustments as part of the audit preparation process and work t...

Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Village Administrator and Treasurer, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Vivian Payne, Village Administrator and Arlette Frye, Treasurer Management Response: Most audit adjustments were identified by Village staff during the audit process. The timing of the audit and audit preparation was greatly affected by several unusual events during this fiscal year, a cyber-attack and retirement of key department heads to name a few. This resulted in delayed audit preparation. For fiscal year 2025, the Village is moving from a part-time, remote treasurer position to a full-time in-theoffice treasurer. This move along with the stabilization of staff will greatly improve efficiency and timeliness of all functions.

View Audit 370718

Finding 1160344 (2024-001)

Material Weakness 2024

Village of Thornton

IL

Internal Control / Segregation of Duties

Condition: During our current year-end audit procedures, we noted that the employee timesheets were not approved by Department Heads. Plan: The Village Administrator, Treasurer, and staff will implement procedures to ensure timesheets are approved by Department Heads prior to processing payroll. Ant...

Condition: During our current year-end audit procedures, we noted that the employee timesheets were not approved by Department Heads. Plan: The Village Administrator, Treasurer, and staff will implement procedures to ensure timesheets are approved by Department Heads prior to processing payroll. Anticipated Date of Completion: Fiscal Year 2025 Name of Contact Person: Vivian Payne, Village Administrator and Arlette Frye, Treasurer Management Response: The Village has implemented procedures to ensure that timesheets are properly approved. The Village Administrator and Treasurer will periodically check to determine that all procedures are being performed as implemented.

View Audit 370718

Finding 1160339 (2024-002)

Material Weakness 2024

Mount Carmel Area School District

PA

Internal Control / Segregation of Duties Reporting

Finding 2024-002 Management Response: The Business Manager has year-end procedures in place to ensure year end adjusting entries are performed prior to the audit. Individual Responsible: Corrina Lesko Anticipated Completion Date: October 1, 2025

View Audit 370712

Finding 1160338 (2024-002)

Material Weakness 2024

Human Resource Development Institute

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hir...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Organization’s Human Resources has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support each employee’s annual salary. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a new payroll and human resources IT solution – UKG. All manual and onboarding processes have been implemented within the system for tracking and auditing purposes. • The Organization will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures has been transitioned to the Grant Accountant who has experience with audits, compliance, and reporting for City, State, and Federal grants. • The Organization has documented accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for implementation is April 2025. The responsible party for the planned resources will be Raheel Shahzad, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 370710

Finding 1160329 (2024-003)

Material Weakness 2024

Human Resource Development Institute

IL

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Finding 2024-003 Material Weakness in Internal Control Over Special Tests and Provisions Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services,...

Finding 2024-003 Material Weakness in Internal Control Over Special Tests and Provisions Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2024 Criteria FFHC is responsible for keeping adequate supporting documentation of the calculation of patient service fees for those patients who qualify for discounted fees based on family size and household income. FFHC is also required to apply discounted fees accurately based on an approved sliding fee scale that meets federal compliance requirements.Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • FFHC will enforce its current policy and related internal control procedures to ensure that supporting documentation of family size and household income is maintained for all patients that receive discounted patient service fees in relation to the Health Centers Program and Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program. • FFHC will enforce its current policy and related internal control procedures to ensure that discounted patient service fees are properly calculated and charged based on the applicable approved sliding fee scale. The target date for full implementation of these corrective actions is December 30, 2025. The responsible party for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 370709

Finding 1160328 (2024-002)

Material Weakness 2024

Human Resource Development Institute

IL

Reporting Material Weakness

Finding 2024-002 Material Weakness in Internal Control Over Reporting Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources a...

Finding 2024-002 Material Weakness in Internal Control Over Reporting Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2024 Criteria FFHC is responsible for preparing and submitting its annual Universal Report and Federal Financial Reports in a timely manner. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist.• The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the Federal Financial Reports and the Universal Report. The target date for full implementation of these corrective actions is December 30, 2025. The responsible party for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 340 E. 51st St., Chicago, IL 60615. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • To ensure timely submission of Federal Financial Reports (FFR) to HRSA, Friend Health will implement a robust internal calendar that includes all HRSA reporting deadlines along with earlier internal due dates for preparation and review. Designated financial and grants management staff will be responsible for compiling and verifying the required data well in advance of the submission deadline. Friend Health will conduct regular internal reviews to ensure accuracy, completeness, and compliance with HRSA guidelines. Additionally, staff will be provided with ongoing training on HRSA reporting requirements and utilizing reporting tools or software that streamline the FFR preparation process. These proactive measures will help maintain compliance and prevent future delays. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies.

View Audit 370709

Finding 1160327 (2024-001)

Material Weakness 2024

Human Resource Development Institute

IL

Reporting

Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.224 Health Centers Program 93.527 Affordable Care Act Grants (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services Pass...

Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.224 Health Centers Program 93.527 Affordable Care Act Grants (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services Passthrough Agency N/A Award Number/Year 2024 Criteria Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan, and will oversee all related finance activities. To ensure compliance with timely submission of financial and Single audit reports, Friend Health will implement a structured timeline that aligns with all regulatory deadlines and includes internal checkpoints to monitor progress. The audit engagement will begin within sixty (60) days of fiscal year-end. Key staff members will be assigned clear responsibilities, and regular status meetings will be held to track report preparation and address any issues promptly. Friend Health will also enhance coordination with its external auditors by providing them with all necessary documentation in advance to avoid delays. Additionally, further investment will be made to train relevant team members on audit requirements and reporting standards to improve accuracy and efficiency. These steps will ensure that all deadlines are met and full compliance is maintained moving forward. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for full implementation of these corrective actions is December 30, 2025. The presponsible party for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 370709

Finding 1160313 (2024-001)

Material Weakness 2024

Hawaii Local 2030 Hub

HI

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.305 § 200.512

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal cont...

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met. Views of Responsible Official: Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Internal control procedures will be put into place to establish milestones and overseen by the Executive director

View Audit 370700

Finding 1160309 (2024-002)

Material Weakness 2024

Louis Sandman Senior Housing, Inc.

OK

Reporting

FINDING No. 2024-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 370696

Finding 1160308 (2024-001)

Material Weakness 2024

Louis Sandman Senior Housing, Inc.

OK

HUD Housing Programs Reporting

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account i...

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 370696

Finding 1160307 (2024-001)

Material Weakness 2024

Okemah Community Housing Authority, Inc.

OK

Reporting

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Security Deposit account in 2025...

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Security Deposit account in 2025.

View Audit 370695

Finding 1160306 (2024-001)

Material Weakness 2024

Fern Markwell Senior Housing, Inc.

OK

HUD Housing Programs Reporting

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account i...

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 370694

Finding 1160305 (2024-002)

Material Weakness 2024

Dunbar Heritage Apartments, Inc.

OK

Reporting

Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 370693

Finding 1160304 (2024-001)

Material Weakness 2024

Dunbar Heritage Apartments, Inc.

OK

HUD Housing Programs Reporting

Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 370693

Finding 1160303 (2024-002)

Material Weakness 2024

Heartland House, Inc.

OK

Reporting

FINDING No. 2024-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 370692

Finding 1160302 (2024-001)

Material Weakness 2024

Heartland House, Inc.

OK

HUD Housing Programs Reporting

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account i...

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 370692

Finding 1160301 (2024-002)

Material Weakness 2024

Big Five Ada Housing, Inc.

OK

HUD Housing Programs Reporting

FINDING No. 2024-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.

View Audit 370690

Finding 1160300 (2024-001)

Material Weakness 2024

Big Five Ada Housing, Inc.

OK

HUD Housing Programs

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account i...

FINDING No. 2024-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 370690

Finding 1160299 (2024-003)

Material Weakness 2024

City of Tulare

CA

Allowable Costs / Cost Principles § 200.302 § 200.328

The City agrees with this finding. Having recognized this deficiency prior to commencement of this audit, the City implemented additional internal review requirements during FY25.

View Audit 370686

Corrective Action Plans

Filters