Corrective Action Plans

Finding 1162872 (2025-001)

Material Weakness 2025

Alfond Youth & Community Center and Affiliates

ME

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Current Year Findings 2025-001 – Internal Control Over Financial Reporting Corrective Action Plan Organization understands this finding and has corrected this error. With the onboarding of a Financial Controller, we are improving upon financial processes and procedures. We...

Corrective Action Plan for Current Year Findings 2025-001 – Internal Control Over Financial Reporting Corrective Action Plan Organization understands this finding and has corrected this error. With the onboarding of a Financial Controller, we are improving upon financial processes and procedures. We are actively reviewing and remapping our chart of accounts to include the necessary accounts to make the appropriate corrections to our process for January 2026. Previously, certain equipment leases were expensed. Moving forward, all equipment leases will be recorded to an ROU Asset account and Lease Liability account, so they are accurately reflected on the balance sheet. Person(s) Responsible: Lindsey Roy Timing for Implementation: FY25-26

View Audit 372528

Finding 1162850 (2025-001)

Material Weakness 2025

City of Carbondale, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the s...

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the schedule of expenditures of federal awards. The total amount of questioned costs is immaterial to the program and to the financial statements, however, management decided the entry was in the best interest of the City and should be recognized in a future year.

View Audit 372527 Questioned Costs: $1

Finding 1162848 (2025-001)

Material Weakness 2025

Housing Authority of Savannah

GA

HUD Housing Programs

Finding 2025-001 – Housing Choice Voucher Tenant Files – Eligibility – Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster – ALN 14.871 and 14.EHV Corrective Action Plan: To address the rent calculations and documentation errors identified, we have imple...

Finding 2025-001 – Housing Choice Voucher Tenant Files – Eligibility – Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster – ALN 14.871 and 14.EHV Corrective Action Plan: To address the rent calculations and documentation errors identified, we have implemented oversight and training measures. Beginning October 1, 2025, all Housing Choice Voucher case managers will participate in monthly peer-to-peer quality assurance reviews. In these reviews, each staff member will review five files, consisting of a mix of annual re-examinations, interim re-examinations, unit transfers, and voucher issuances. In addition, the Lead Case Manager is responsible for conducting random monthly file reviews, and the Interim Director performs supervisor-level monthly reviews. The results of these reviews are documented to ensure transparency, accountability, and timely corrective action. Targeted staff training began in July 2025 to reinforce proper income calculations methods, verification standards, and documentation requirements. This training will be completed by December 31, 2025, with refresher sessions scheduled every quarter. As part of this effort, quarterly “Deep Dive” Workshops will be conducted, dedicating each session to a focused topic on income calculations. Additionally, scenario-based and case-study files will be incorporated into staff meetings and training courses to provide practical experience with complex situations. With the revision of the Administrative Plan, quarterly EIV reviews for zero-income households are no longer required; however, case managers are required to ensure that EIV reports are generated and documented at each annual or interim reexamination. Oversight of these corrective actions is assigned to the Lead Case Manager and Interim Director, who will present summary reports during monthly staff meetings to track progress and reinforce compliance. Person Responsible: Renay Malone, Interim Director of Assisted Housing Programs Anticipated Completion Date: Peer to Peer QA and Supervisor File Review will begin October 1, 2025, and will continue monthly. Staff training completion is scheduled for December 31, 2025, with quarterly refresher training ongoing thereafter. Currently, nine (9) case managers have obtained the Housing Choice Voucher Specialist certification, and five (5) are in progress. All case managers will be certified by December 31, 2025.

View Audit 372511

Finding 1162846 (2025-002)

Material Weakness 2025

Housing Authority of Savannah

GA

HUD Housing Programs

Finding 2025-002 – Low Rent Public Housing Tenant Files – Eligibility – Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing – ALN 14.850 Corrective Action Plan: 1. Income & Deduction Verification • Correct and update affected files immediately • Implement a standardized ...

Finding 2025-002 – Low Rent Public Housing Tenant Files – Eligibility – Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing – ALN 14.850 Corrective Action Plan: 1. Income & Deduction Verification • Correct and update affected files immediately • Implement a standardized verification checklist • Conduct staff training on HUD documentation standards Person(s) Responsible: Occupancy Specialist / Selena Kelly, Interim Director of Property Management Start Date: September 26, 2025 Anticipated Completion Date: October 26, 2025, and ongoing 2. EIV Reports for Reexaminations • Retrieve and file missing EIV reports • Integrate EIV generation into reexamination workflow • Schedule quarterly audits for EIV compliance Person Responsible: Property Manager/ Selena Kelly, Interim Director of Property Management Start Date: September 26, 2025 Anticipated Completion Date: October 26, 2025, and ongoing 3. Annual Unit Inspection Documentation • Complete and document overdue inspection • Launch centralized inspection tracking • Assign monthly compliance checks to property managers and property staff Person(s) Responsible: Property Manager / Maintenance Supervisor Start Date: September 26, 2025 Anticipated Completion Date: October 26, 2025, and ongoing 4. Quarterly EIV Reviews for Zero-Income Households • Complete and document overdue reviews • Flag zero-income households for quarterly alerts • Provide refresher training on ACOP requirements Person(s) Responsible: Occupancy Specialist / Selena Kelly, Interim Director of Property Management Start Date: September 26, 2025 Anticipated Completion Date: October 26, 2025, and ongoing Monitoring & Follow-Up: • Conduct a follow-up audit of 10% of tenant files within 60 days • Include compliance updates in monthly management meetings • Report on progress to the Director of Property Management Person(s) Responsible: Selena Kelly, Interim Director of Property Management Start Date: September 26, 2025 Anticipated Completion Date: October 26, 2025 and ongoing

View Audit 372511

Finding 1162845 (2025-002)

Material Weakness 2025

Fetter Health Care Network, Inc.

SC

Cash Management Material Weakness § 200.305

In Finding 2025-002, the Organization made several draws of federal funds for which expenditures had not been incurred at the time of the draw. The Organization is required to minimize the time between draws and expenditures. Management recognizes the importance of the requirements to disburse feder...

In Finding 2025-002, the Organization made several draws of federal funds for which expenditures had not been incurred at the time of the draw. The Organization is required to minimize the time between draws and expenditures. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-002, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.

View Audit 372506

Finding 1162805 (2025-001)

Material Weakness 2025

Indiana Agriculture Education, Inc.

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

In response to the findings of the Annual Audit for Indiana Agriculture Education, Inc. dba Indiana Agriculture & Technology School, our business process includes a review on SAMS.GOV to ensure that payments from any federal grant are not made to any person or business entity that is listed as suspe...

In response to the findings of the Annual Audit for Indiana Agriculture Education, Inc. dba Indiana Agriculture & Technology School, our business process includes a review on SAMS.GOV to ensure that payments from any federal grant are not made to any person or business entity that is listed as suspended, excluded or disbarred. The review of each payment is made prior to issuing an order for goods or services, by our corporate treasurer, currently Kendell Sanders, and is confirmed as approved for payment to our Executive Director prior to issuance of a voucher for payment and subsequent reimbursement with federal funds. This has been included in our internal financial procedures policy documents effective October 15th, 2015, by action of the Board of Directors. The policy shall be reviewed annually. Allan R. Sutherlin Board President Indiana Agriculture Education, Inc

View Audit 372446

Finding 1162788 (2025-001)

Material Weakness 2025

Pennington County Housing and Redevelopment Commission

SD

HUD Housing Programs

Condition: During our testing of a sample of tenant files, we identified three instances in which biennial inspections were not completed within the required timeframe. Criteria: 24 CFR § 982.405(a) requires PHAs to inspect each unit assisted under the Housing Choice Voucher (HCV) program at least b...

Condition: During our testing of a sample of tenant files, we identified three instances in which biennial inspections were not completed within the required timeframe. Criteria: 24 CFR § 982.405(a) requires PHAs to inspect each unit assisted under the Housing Choice Voucher (HCV) program at least biennially to determine whether the unit meets housing quality standards. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that the Commission implement stronger internal controls and tracking mechanisms to ensure biennial inspections are scheduled and completed on time. This could include the use of automated alerts, improved documentation of rescheduled inspections, and periodic supervisory review of inspection reports to ensure compliance with federal requirements. Management’s Response: It was noted during fieldwork that not all inspections were completed within the biennial requirement. Staff are dependent on the housing authority’s software to manage, schedule, and complete over 1,400 required inspections. Management and staff will continue to work with the software vendor to identify deficiencies in the system and expand staff training. Management is now meeting with the inspector every two weeks to examine and identify those inspections coming up on the two-year deadline. Management offers that this oversight is better at recognizing past issues and is not a solution to the process working correctly in the first place. Anticipated Completion Date: Ongoing.

View Audit 372426

Finding 1162787 (2025-001)

Material Weakness 2025

Bryn Mawr College

PA

Student Financial Aid

The College acknowledges that it did not have a full understanding of the differences between and purpose of the NSC reporting file types “Subsequent of Term,” “End of Term,” and “Degree,” which lead to the incorrect file being submitted at the conclusion of Spring 2025. As a result, NSLDS records f...

The College acknowledges that it did not have a full understanding of the differences between and purpose of the NSC reporting file types “Subsequent of Term,” “End of Term,” and “Degree,” which lead to the incorrect file being submitted at the conclusion of Spring 2025. As a result, NSLDS records for 433 students were not updated in a timely fashion. In order to remediate the NSLDS records, the College worked with the NSC to recall and resubmit all files for period May to September 2025. As of October 2025, all Spring 2025, Summer 2025, and Fall 2025 to-date data reported to the NSLDS properly reflects student statuses. The College will continue to work with the NSC to ensure that “Pre Term”, “Subsequent of Term”, “End of Term,” and “Degree” files are being transmitted in an orderly, timely, and automated manner that minimizes the need for staff intervention. The College will follow NSC’s best practices guidance on data file management. The Planned Corrective Action will be implemented immediately.

View Audit 372425

Finding 1162757 (2025-001)

Material Weakness 2025

Housing Authority of Lawrence County

KY

HUD Housing Programs Reporting Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the...

CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the March 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS Finding 2025-001 AMCC Not Submitted Within 90 Days Recommendation: We recommend that the PHA implement internal control procedures to ensure compliance with HUD reporting deadlines. Action taken: Management concurs with the finding. If HUD has questions regarding this plan, please call Cindy Bowen at 606-638-9414. Sincerely yours, _____________________________________________________________ Cindy Bowen, Housing Authority of Lawrence County

View Audit 372389

Finding 1162708 (2025-002)

Material Weakness 2025

Blue Ridge Community Health Services, Inc.

NC

Cash Management Material Weakness § 200.305

In Finding 2025-002, it was reported that the Organization’s did not reconcile federal grant expenditures in a timely manner, resulting in a lack of draws of federal funds for which qualifying expenditures had been made prior to the end of the Organization’s financial statement year end. Management ...

In Finding 2025-002, it was reported that the Organization’s did not reconcile federal grant expenditures in a timely manner, resulting in a lack of draws of federal funds for which qualifying expenditures had been made prior to the end of the Organization’s financial statement year end. Management recognizes the importance of complying with federal grant guidelines. In response to Finding 2025-002, the Organization understands the importance of timely reconciliations of federal grant expenditures and timely draws of federal grant funds. The Organization will review its processes and procedures to ensure that federal grants are reconciled in a timely manner.

View Audit 372345

Finding 1162632 (2025-001)

Material Weakness 2025

The Project of the Quad Cities, Inc.

IL

Reporting Internal Control / Segregation of Duties

The Organization has already implemented changes to address these deficiencies. There was a change in finance leadership. The department has carried out a more rigorous review process, involving auditing variances and completing account reconciliations for all balance sheet accounts. Additionally, e...

The Organization has already implemented changes to address these deficiencies. There was a change in finance leadership. The department has carried out a more rigorous review process, involving auditing variances and completing account reconciliations for all balance sheet accounts. Additionally, employees are receiving targeted training. The improved processes and controls will ensure the accuracy of year–end account balances.

View Audit 372301

Finding 1162611 (2025-002)

Material Weakness 2025

Arlington Baptist University

CO

Student Financial Aid Eligibility Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: OFA will implement a process where an additional person will review R2T4 student records to ensure proper return of funds and calculations. OFA and VPAA will develop a process for instructors and Registrar to identify students that di...

Return of Title IV (R2T4) Calculations Planned Corrective Action: OFA will implement a process where an additional person will review R2T4 student records to ensure proper return of funds and calculations. OFA and VPAA will develop a process for instructors and Registrar to identify students that did not begin attendance. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Penny Hayes, Vice President of Academic Affairs Anticipated Date of Completion: Spring 2026

View Audit 372291

Finding 1162609 (2025-001)

Material Weakness 2025

Arlington Baptist University

CO

Student Financial Aid Reporting Eligibility

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Financial aid will be working closely with the Registrar and the Vice President of Academic Affairs to clean up all current records and CIP codes. The OFA and VPAA will maintain a schedule for upda...

Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Financial aid will be working closely with the Registrar and the Vice President of Academic Affairs to clean up all current records and CIP codes. The OFA and VPAA will maintain a schedule for updates of student statuses and CIP codes. The OFA will also use a secondary person to view reports before transmission. OFA will work with NCH to update CIP codes. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Penny Hayes, Vice President of Academic Affairs Anticipated Date of Completion: Fall 2026

View Audit 372291

Finding 1162607 (2025-001)

Material Weakness 2025

Waverly Shell Rock Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 372289

Finding 1162586 (2025-002)

Material Weakness 2025

Asi Freeport Senior Housing, Inc.

MN

Questioned Costs

FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $464 to the Project. Action Taken: The Project agrees with the finding. The management company will repay...

FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $464 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding these plans, please call Les Russo at 847-424-5601.

View Audit 372264 Questioned Costs: $1

Finding 1162585 (2025-001)

Material Weakness 2025

Asi Freeport Senior Housing, Inc.

MN

Questioned Costs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment.

View Audit 372264 Questioned Costs: $1

Finding 1162565 (2025-001)

Material Weakness 2025

Housing Partners for Positive Living, Inc.

RI

HUD Housing Programs

Finding Title: 2025-001: Replacement Reserve Account Balance Below Target Threshold Condition: The Corporation failed to adequately fund the replacement reserve from the effective date of the increase in monthly deposits, resulting in a shortfall of $9,402. Corrective Actions: Management will ensure...

Finding Title: 2025-001: Replacement Reserve Account Balance Below Target Threshold Condition: The Corporation failed to adequately fund the replacement reserve from the effective date of the increase in monthly deposits, resulting in a shortfall of $9,402. Corrective Actions: Management will ensure that the replacement reserve account is fully funded by the end of fiscal year 2026. A catch-up deposit schedule will be developed to restore the $9,402 shortfall in equal monthly installments, subject to HUD approval. The reserve account balance will be reviewed monthly by the Controller and reported to the Board of Directors quarterly. Any variances from the required funding schedule will be investigated and corrected immediately. Responsible Party: Controller and Director of Finance Target Completion Date: September 30, 2026 Status: Planned

View Audit 372255

Finding 1162541 (2025-001)

Material Weakness 2025

Neosho County Community College

KS

Special Tests & Provisions Student Financial Aid Eligibility § 200.303 § 200.62

CONDITION: During uring testing of 40 Pell Grant recipients, two awards were miscalculated--one over-award and one under-award--due to data-entry error and lack of secondary review. Corrective Action: The College has reviewed all Pell awards for the 2024-2025 award year to identify and correct any a...

CONDITION: During uring testing of 40 Pell Grant recipients, two awards were miscalculated--one over-award and one under-award--due to data-entry error and lack of secondary review. Corrective Action: The College has reviewed all Pell awards for the 2024-2025 award year to identify and correct any additional errors. Effective immediately, the Financial Aid Office will: 1. Implement a secondary review of all Pell award calculations prior to disbursement. 2. Reconcile ISIR data to the financial-aid system each term. 3. Provide annual staff training on Pell payment schedules and data accuracy. Documentation of the secondary review will be retained in each student's electronic record.

View Audit 372245

Finding 1162430 (2025-005)

Material Weakness 2025

City of Clarion

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City will work on a formal process for tracking all federal grants so that the reported federal expenditures are accurate.

View Audit 372213

Finding 1162419 (2025-004)

Material Weakness 2025

City of Cherokee

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City will develop a formal process for tracking all federal expenditures and take steps to learn when those expenditures trigger additional audit requirements.

View Audit 372205

Finding 1162408 (2025-001)

Material Weakness 2025

Trustees of Boston College

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

2025-001 - Suspension and Debarment Cluster: Research and Development Grantor: Social Security Administration, National Science Foundation Award Name: Center for Retirement Research at Boston College and Affiliated Institutions: Retirement and Disability Research Consortium, Building a Youth-Led Lea...

2025-001 - Suspension and Debarment Cluster: Research and Development Grantor: Social Security Administration, National Science Foundation Award Name: Center for Retirement Research at Boston College and Affiliated Institutions: Retirement and Disability Research Consortium, Building a Youth-Led Learning Community through Automating Hydroponic Systems, Empowering Youth in STEM and Technological Careers through Al-Enhanced Sustainable and Community-Focused Urban Gardening Award Number: 6 RDR23000010, 2048994, 2241766 Award Year: FY2025 Assistance Listing Numbers: 96.007, 47.076, 47.076 Assistance Listing Titles: Social Security Research and Demonstration; STEM Education (formerly Education and Human Resources) Pass-Through Entities: None - Direct Management's View and Corrective Action Plan The University concurs with this finding. On June 25, 2024, the University encountered multiple job failures due to the expiration of a Java Security Certificate. As a result, the file which was to be submitted to the University's third-party servicer for new vendor suspension and debarment screening was not transmitted. The University's Data Center has procedures in place which should have ensured that the vendor file was resubmitted to the third-party servicer once the University's server-related issues were resolved. Unfortunately, due to incorrect documentation in the production operations system (a.k.a. runbook) the vendor file was not resubmitted. Upon further review it was determined that over the course of the fiscal year this was the only incident where the file failed to be transmitted to the servicer. The 25 vendors not screened as a result of the job failure represented less than 1 % of the 3,860 new vendors successfully transmitted and screened by the third-party servicer during the 2025 fiscal year. To ensure that any system issues affecting the daily transmission of the vendor files to the third-party servicer are promptly resolved and new vendors are checked for suspension and debarment, the Information Technology team will enhance the procedure documentation (runbook) and team members will receive cross training. Both the update to the runbook and cross training of team members will be completed by the end of November 2025. University Contact Lyndsay King Associate Vice President, Finance and University Controller Office of the Controller 617-552-3363

View Audit 372190

Finding 1162354 (2025-001)

Material Weakness 2025

Florida Southern College

FL

Student Financial Aid

Department of Education 2025-001 NSLDS Reporting Recommendation: We recommend FSC have a process in place to review the information NSC provides to NSLDS for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

Department of Education 2025-001 NSLDS Reporting Recommendation: We recommend FSC have a process in place to review the information NSC provides to NSLDS for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A report has been developed in Jenzabar that, when executed, identifies any program enrollment status date discrepancies (null or mismatched dates). Once identified, the dates are corrected on the Jenzabar report prior to the data being uploaded to NSC. Name(s) of the contact person(s) responsible for corrective action: Megan Herring Planned completion date for corrective action plan: 8/1/2025

View Audit 372160

Finding 1162313 (2025-002)

Material Weakness 2025

Arizona Association of Community Health Centers, INC

AZ

Subrecipient Monitoring Material Weakness § 200.332

Item: 2025-002 Assistance Listing Number: 93.332 Program: Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: N/A Pass-Through Grantor Identifying Number: N/A Award Year: August 27, 2021 th...

Item: 2025-002 Assistance Listing Number: 93.332 Program: Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: N/A Pass-Through Grantor Identifying Number: N/A Award Year: August 27, 2021 through August 26, 2024; August 27, 2024 through August 26, 2029 Compliance Requirement: Subrecipient Monitoring Criteria: In accordance with 2 CFR 200.332 (e), (g) and (h) - pass-through entities must monitor subrecipient activity through reviewing financial and performance reports, verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. Condition: While AACHC performed several of the required subrecipient monitoring tasks, AACHC’s system of internal controls did not include a process to monitor the subrecipients’ financial and performance reports by verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. Name of Contact Person: Brenda Hanserd, CFO Phone Number: 602-288-7559 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Action Plan: AACHC will update their subrecipient monitoring policies and procedures to specifically include a process to monitor subrecipient activity through reviewing financial and performance reports, verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. AACHC will also regularly attend trainings on the Uniform Guidance to ensure they are knowledge of the required compliance procedures.

View Audit 372128

Finding 1162312 (2025-001)

Material Weakness 2025

Arizona Association of Community Health Centers, INC

AZ

Subrecipient Monitoring Material Weakness § 200.332

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County Pass-Through Grantor Identifying Number: None Award Year: November 1, 2021 through September 3...

Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County Pass-Through Grantor Identifying Number: None Award Year: November 1, 2021 through September 30, 2026 Compliance Requirement: Subrecipient Monitoring Criteria: In accordance with 2 CFR 200.332 (e), (g) and (h) - pass-through entities must monitor subrecipient activity through reviewing financial and performance reports, verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. Condition: While AACHC performed several of the required subrecipient monitoring tasks, AACHC’s system of internal controls did not include a process to monitor the subrecipients’ financial and performance reports by verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. Name of Contact Person: Brenda Hanserd, CFO Phone Number: 602-288-7559 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Action Plan: AACHC will update their subrecipient monitoring policies and procedures to specifically include a process to monitor subrecipient activity through reviewing financial and performance reports, verifying that subrecipients are audited if they meet the single audit criteria, and ensure that subrecipients take corrective action on single audit findings. AACHC will also regularly attend trainings on the Uniform Guidance to ensure they are knowledge of the required compliance procedures.

View Audit 372128

Finding 1162225 (2025-001)

Material Weakness 2025

Jacksonville Towers, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audi...

Oversight Agency for Audit, Jacksonville Towers, Inc., respectfully submits the following corrective action plan for the year ended March 31, 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: April 1, 2024 through March 31, 2025 The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and properly 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 the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO

View Audit 372036

Corrective Action Plans

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