Corrective Action Plans

Finding 1156804 (2024-003)

Material Weakness 2024

NY

Procurement, Suspension & Debarment

Audit Finding Reference: 2024-003 (Procurement and Suspension and Debarment) Planned Corrective Action: One of the twenty-nine agreements issued under the U.S. Department of Health and Human Services: Federal Assistance Listing #93.185 – COVID-19 – Immunization Research, Demonstration, Public Inform...

Audit Finding Reference: 2024-003 (Procurement and Suspension and Debarment) Planned Corrective Action: One of the twenty-nine agreements issued under the U.S. Department of Health and Human Services: Federal Assistance Listing #93.185 – COVID-19 – Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Project contained a clerical omission of the required suspension and debarment provisions. NUL amended the executed contract in 2025 to include the required suspension and debarment provisions. To prevent recurrence, NUL will: • Perform and document SAM.gov suspension and debarment check prior to contract execution, • Incorporate suspension and debarment clauses and BABA provisions into all applicable contracts at the outset, • Use a contract compliance checklist to ensure all required federal clauses are present before execution, and • Provide staff training and implement a centralized tracking system to monitor compliance. NUL remains committed to maintaining strong internal controls and ensuring full compliance with federal reporting and procurement requirements. Name and Title of Contact Persons: Sidney Evans Jr. Sr. Vice President/Chief Financial Officer

View Audit 369187

Finding 1156803 (2024-002)

Material Weakness 2024

National Urban League, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring

Audit Finding Reference: 2024-002 (Procurement, Suspension and Debarment, and Build America, Buy America) Planned Corrective Action: Certain and key contracts were executed prior to the execution of the related U.S. Department of Housing and Urban Development: Federal Assistance Listing #14.251 – Ec...

Audit Finding Reference: 2024-002 (Procurement, Suspension and Debarment, and Build America, Buy America) Planned Corrective Action: Certain and key contracts were executed prior to the execution of the related U.S. Department of Housing and Urban Development: Federal Assistance Listing #14.251 – Economic Development Initiative, Community Project Funding, and Miscellaneous Grants awards or contained clerical omissions, resulting in the absence of suspension and debarment verification, BABA clauses, or documentation in some agreements. These issues have since been corrected—NUL amended or executed contracts in 2025 to include the required suspension and debarment provisions, incorporated BABA requirements where applicable, and obtained contractor representations to ensure compliance. While, the amendments occurred after the initial execution of the contract, NUL has taken the necessary effort to include this language in all contracts, regardless of funded with federal funds or not. To prevent recurrence, NUL will: • Perform and document SAM.gov suspension and debarment check prior to contract execution, • Incorporate suspension and debarment clauses and BABA provisions into all applicable contracts at the outset, • Use a contract compliance checklist to ensure all required federal clauses are present before execution, and • Provide staff training and implement a centralized tracking system to monitor compliance. NUL remains committed to maintaining strong internal controls and ensuring full compliance with federal reporting and procurement requirements.

View Audit 369187

Finding 1156802 (2024-001)

Material Weakness 2024

National Urban League, Inc.

NY

Reporting HUD Housing Programs Period of Performance

Audit Finding Reference: 2024-001 (Reporting) Planned Corrective Action: NUL acknowledges the reporting requirements outlined in Article VI of the FY22 and FY24 CPF Grant Agreements with HUD. We respectfully note, however, that while we are fully aware of these reporting requirements, we were unable...

Audit Finding Reference: 2024-001 (Reporting) Planned Corrective Action: NUL acknowledges the reporting requirements outlined in Article VI of the FY22 and FY24 CPF Grant Agreements with HUD. We respectfully note, however, that while we are fully aware of these reporting requirements, we were unable to submit the required reports because the Disaster Recovery Grant Reporting (DRGR) system was not available for submissions during the relevant periods. As such, even if we had attempted to file, submission could not have occurred due to the system’s unavailability. We were in contact with the administrators of HUD on a regular basis during the reporting period. Both HUD and NUL were fully aware of the DRGR system short falls. We emphasize that NUL maintains a strong record of timely and accurate federal reporting and does not typically experience issues with missed or late submissions. This instance is an isolated occurrence and is not reflective of our overall compliance practices. Once the DRGR system becomes available, NUL will promptly submit all required FY22 and FY24 reports to ensure compliance. To further strengthen our processes, NUL is committed to implementing a financial reporting calendar to supplement our existing internal controls and ensure continued timely compliance with all reporting obligations. This reporting calendar will be disseminated to all NUL departments that work with and are responsible for federal grant reporting.

View Audit 369187

Finding 1156801 (2024-001)

Material Weakness 2024

Louisville Housing Opportunities and Micro-Enterprise Community Develo

KY

Reporting Matching / Level of Effort / Earmarking

September 26, 2025 Response to Findings – Views of Responsible Officials and Corrective Active Plan LHOME respectfully submits the following response to the federal award finding for the year ending December 31, 2024. Hicks and Associates, CPAs, PLLC 1795 Alysheba Way, Suite 6206 Lexington, KY 40509...

September 26, 2025 Response to Findings – Views of Responsible Officials and Corrective Active Plan LHOME respectfully submits the following response to the federal award finding for the year ending December 31, 2024. Hicks and Associates, CPAs, PLLC 1795 Alysheba Way, Suite 6206 Lexington, KY 40509 Audit Period: January 1, 2024 – December 31, 2024 The findings from the FYE December 31, 2024, schedule of findings and questioned costs are discussed below and include LHOME’s management responses. Finding: 2024-001 Reporting – Performance Goals and Measures RECOMMENDATION: We recommend that LHOME attempt to expand its target reach by increasing marketing and by optimizing its products and services to appeal to new customers/borrowers. LHOME could also collaborate with CDFI and their recommendations on meeting federal program benchmarks when external factors are present and influential. RESPONSE: LHOME entered into a grant agreement in February 2023 to launch a new “strong roots” program. The grant performance goals and metrics (PG&M) were determined based on the grant application. The strong roots program supported loans to existing businesses with at least two years of operating history and focused on expansion. The minimum loan amount for the strong roots program was $50,000. The first period of performance (POP) ending December 31, 2024 and the goal was to disburse $437,500 through the strong roots program. The rules to prorate PG&Ms to match the cash award were not yet in place within the CDFI. LHOME successfully disbursed $125,000 in loans but below the goal of $437,500, creating the instance of non-compliance. No sanctions were imposed by the CDFI since this is the first POP for the grant. Response to Findings – Views of Responsible Officials and Corrective Active Plan - continued This shortfall is primarily due to the following factors: • CDFI rules require full achievement of goals stated in the application regardless of the awarded amount. Goals are not prorated to align with the actual cash award. • Restricted cash flow among prospective borrowers, limiting their ability to qualify for larger loans. • Declining consumer confidence and increased inflation, resulting in lower demand and a shift toward smaller loan requests. • Economic instability and increased delinquency rates on existing loans, creating additional pressure on organizational cash flows. • Launching a new loan product in a challenging economic environment, which required more time for market acceptance and borrower readiness. Corrective Actions: 1. Request a grant amendment to decrease Performance Goals and Metrics to align with the actual cash award. 2. Strengthen Market Outreach and Referral Networks • Expand marketing activities to increase awareness of the grant-funded loan product. • Partner with local banks, credit unions, business development organizations, and technical assistance providers to increase referrals and reach businesses that meet the loan size criteria. • Use targeted campaigns focusing on businesses with demonstrated growth potential. 3. Enhance Borrower Readiness and Capacity • Work closely with external development service providers to ensure their understanding of LHOME’s underwriting requirements. • Require external development to address cash flow issues, strengthen financial statements, and prepare borrowers to qualify for larger loans. 4. Develop a Business Incubator Program • Explore the development of a business incubator designed for existing businesses with growth potential, offering technical assistance, mentorship, and access to financing pathways. • Provide some structured support to help businesses scale operations to qualify for $50,000+ loans. Through the combined efforts of grant amendments, expanded marketing, targeted development, and stronger partnerships, LHOME is expected to meet performance goals and metrics for the CDFI compliance by the end of fiscal year 2025. Respectfully, Keith Talley, Sr President & CEO

View Audit 369186

Finding 1156800 (2024-001)

Material Weakness 2024

Asylee Women Enterprise, Inc.

MD

Reporting

The Organization is aware that the SF-SAC form should be filed the earlier of nine (9) months after the Organization's year end or thirty (30) days after delivery of the financial statements. The SF-SAC for fiscal year ending December 31, 2024, was filed the earlier of nine (9) months after the orga...

The Organization is aware that the SF-SAC form should be filed the earlier of nine (9) months after the Organization's year end or thirty (30) days after delivery of the financial statements. The SF-SAC for fiscal year ending December 31, 2024, was filed the earlier of nine (9) months after the organization's year end.

View Audit 369181

Finding 1156799 (2024-002)

Material Weakness 2024

City of New Philadelphia

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

The City will review its process for accumulating data for required reports and implement additional procedures to reconcile reports with cash basis activities.

View Audit 369179

Finding 1156798 (2024-002)

Material Weakness 2024

Godman Guild Association and Subsidiaries

OH

Subrecipient Monitoring Reporting

Finding Number: 2024-02 Condition: Monthly invoices were identiﬁed as being ﬁled with the pass-through grantor after the deadline. No State Outcome Reports were submitted. Planned Corrective Action: The Godman Guild Association has been working closely with grantors to clarify invoice templates, dea...

Finding Number: 2024-02 Condition: Monthly invoices were identiﬁed as being ﬁled with the pass-through grantor after the deadline. No State Outcome Reports were submitted. Planned Corrective Action: The Godman Guild Association has been working closely with grantors to clarify invoice templates, deadlines, and reporting requirements, particularly for contracts with outdated or no longer applicable provisions. For example, some contracts with federal attachments refer to state outcome reports, which are not required. Additionally, the Association did not receive original signed contracts at the start of the grant period. This created initial timing challenges in meeting invoicing and reporting deadlines. Moving forward, the Godman Guild Association will request formal addenda from grantors to document any changes to invoicing deadlines or reporting requirements and will make every reasonable eﬀort to secure these addenda. Contact Person Responsible for Corrective Action: Solonas Karoulla, Chief Advancement Oﬃcer – solo.karoulla@godmanguild.org Anticipated Completion Date: November 1, 2025

View Audit 369176

Finding 1156796 (2024-002)

Material Weakness 2024

Mzc Foundation Inc.

GA

Procurement, Suspension & Debarment § 200.303

Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure suspension and debarment is adequately documented for that goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Foundation should verify that all ve...

Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure suspension and debarment is adequately documented for that goods and services purchased in accordance with Uniform Guidance and other federal guidelines. In addition, the Foundation should verify that all vendors under covered transactions are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor’s file. Grantee Response and Corrective Action Plan 2024-002: In response to the audit finding under 2 CFR part 180 regarding the necessity to verify suspension or debarment status in compliance with the excluded parties list system, it is acknowledged that while the Foundation did not previously have a formal policy specifically addressing suspension and debarment, our practices have nonetheless complied with the requirements. Recognizing the importance of formalizing these practices into policy, we are committed to developing and implementing a comprehensive policy that explicitly addresses these checks. In line with our recent enhancements in internal controls, including the engagement of aFinance Manager in 2024, this policy will reinforce our ongoing efforts to uphold the highest standards of compliance and accountability in all our operations. Responsible Parties: Allie Kelly, Executive Director Anticipated Correction Date: December 31, 2025

View Audit 369173

Finding 1156795 (2024-001)

Material Weakness 2024

Mzc Foundation Inc.

GA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Eligibility § 200.303 § 200.320

Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure procurement is adequately documented for the goods and services purchased in accordance with Uniform Guidance and other federal guidelines, including simplified acquisition procedures for purchases above the...

Recommendation: We recommend the Foundation strengthen its policies and procedures to ensure procurement is adequately documented for the goods and services purchased in accordance with Uniform Guidance and other federal guidelines, including simplified acquisition procedures for purchases above the micro-purchase threshold ($10,000). Grantee Response and Corrective Action Plan 2024-001: In response to the audit finding under 2 CFR Section 200.320 regarding the necessity to have and use documented procurement procedures for acquisition of goods and services under a federal award or a sub‐award, it is acknowledged that the Foundation did not previously have a formal policy specifically addressing procurement. Recognizing the importance of formalizing these practices into policy, we are committed to developing and implementing a comprehensive policy that explicitly addresses procurement. In line with our recent enhancements in internal controls, including the engagement of a Finance Manager in 2024, this policy will reinforce our ongoing efforts to uphold the highest standards of compliance and accountability in all our operations. Responsible Parties: Allie Kelly, Executive Director Anticipated Correction Date: December 31, 2025

View Audit 369173

Finding 1156788 (2024-002)

Material Weakness 2024

Mississippi Public Health Institute

MS

Questioned Costs Allowable Costs / Cost Principles Cash Management

AUDITEE’S CORRECTIVE ACTION PLAN As required by 2CFR Section 200.511 of the Uniform Guidance, Mississippi Public Health Institute has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questions Costs for the year ended December...

AUDITEE’S CORRECTIVE ACTION PLAN As required by 2CFR Section 200.511 of the Uniform Guidance, Mississippi Public Health Institute has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questions Costs for the year ended December 31, 2024: Federal Award Findings and Questioned Costs 2024-002 Unallowable Costs Criteria - The Uniform Guidance states that any federal share of allowable costs must be refunded to the government. During our audit, we noticed an instance of duplicate expenditures being recorded. Reimbursement was requested and received for these costs from the Racial and Ethnic Approaches to Community Health program under ALN 93.304. This occurred through a single vendor, for which it was noted that the vendor had sent duplicate invoices, and MSPHI recorded both invoices. Recommendation - We recommend the implementation of IT controls to prevent duplicate invoice numbers to be recorded. Corrective Action Plan - Mississippi Public Health Institute will increase oversight of grant expenditures and drawdowns to improve reconciliation accuracy. Position of Responsible Official – John Davis, Chief Financial Officer Anticipated Completion Date – Completed after brought to client’s attention. August 31st, 2025.

View Audit 369168 Questioned Costs: $1

Finding 1156787 (2024-001)

Material Weakness 2024

Cat Spring Volunteer Fire Department

TX

Allowable Costs / Cost Principles

The Department will establish procurement policies and procedures to include federal contract provisions and will establish and adopt written policies for federal awards.

View Audit 369157

Finding 1156786 (2024-001)

Material Weakness 2024

Delta Partners Manor II

MS

HUD Housing Programs Significant Deficiency

Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, 2024 Audit...

Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, 2024 Audit Finding Reference: 2024-001 Planned Corrective Action: Management will make an additional deposit to meet requirement and implement controls to ensure that all required deposits are made. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362.

View Audit 369152

Finding 1156785 (2024-002)

Material Weakness 2024

Municipal Housing Authority for the City of Yonkers

NY

HUD Housing Programs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To address this issue, the Authority has established an inspection unit that will review and implement new procedures to ensure compliance with the program. Christian Poma-Vasquez, D...

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To address this issue, the Authority has established an inspection unit that will review and implement new procedures to ensure compliance with the program. Christian Poma-Vasquez, Director of the Inspection Unit, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369147

Finding 1156784 (2024-001)

Material Weakness 2024

Municipal Housing Authority for the City of Yonkers

NY

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To improve oversight of the Section 8 Housing Choice Vouchers Program, the Authority has established a compliance unit. This unit will ensure that internal control policies are imple...

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To improve oversight of the Section 8 Housing Choice Vouchers Program, the Authority has established a compliance unit. This unit will ensure that internal control policies are implemented accurately and in a timely manner. Perla Guerrero, Director of Compliance, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369147

Finding 1156783 (2024-001)

Material Weakness 2024

Mobile County Housing Authority

AL

HUD Housing Programs

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Project...

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Projected Completion Date: December 31, 2025

View Audit 369146

Finding 1156782 (2024-003)

Material Weakness 2024

Idaho Coalition Against Sexual & Domestic Violence, Inc.

ID

Allowable Costs / Cost Principles § 200.514 § 200.514(C)

THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRI...

THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRITTEN PROCEDURES THAT CLEARLY DESCRIBE THE ALLOCATION METHODOLOGY FOR NON-PAYROLL EXPENSES, ENSURING COSTS ARE 1402 W GROVE STREET BOISE, IDAHO 83702 WWW.IDAHOCOALITION.ORG ALLOWABLE, REASONABLE, AND ALLOCABLE TO EACH FEDERAL AWARD. 2. APPROVAL & REVIEW: REQUIRE CONTEMPORANEOUS REVIEW AND APPROVAL OF ALL NON-PAYROLL ALLOCATION JOURNAL ENTRIES BY THE FINANCE STEWARD (OR DESIGNATED FINANCE STAFF) AND THE EXECUTIVE DIRECTOR. 3. SUPPORTING DOCUMENTATION: MAINTAIN SOURCE DOCUMENTATION (E.G., INVOICES, ALLOCATION SCHEDULES, APPROVAL RECORDS) IN THE FINANCIAL SYSTEM TO DEMONSTRATE COMPLIANCE WITH UNIFORM GUIDANCE STANDARDS. 4. QUARTERLY MONITORING: CONDUCT QUARTERLY RECONCILIATIONS OF ALLOCATIONS TO ENSURE COMPLIANCE WITH FEDERAL COST PRINCIPLES. 5. TRAINING: PROVIDE TRAINING TO FINANCE STAFF AND MANAGERS ON ALLOWABLE COST REQUIREMENTS UNDER 2 C.F.R. § 200.403–405 AND OVW/HHS AWARD CONDITIONS TO REINFORCE COMPLIANCE.

View Audit 369122

Finding 1156778 (2024-001)

Material Weakness 2024

Upson County, Georgia

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

The County will develop policies and procedures over subrecipient monitoring

View Audit 369114

Finding 1156777 (2024-003)

Material Weakness 2024

Special Children's Charities

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302

The audit noted that federal awards and expenditures were not adequately tracked by grant in the general ledger. Corrective action has already been taken: the general ledger has been updated to ensure that federal awards are now tracked by the grant program. This enhancement allows for improved acco...

The audit noted that federal awards and expenditures were not adequately tracked by grant in the general ledger. Corrective action has already been taken: the general ledger has been updated to ensure that federal awards are now tracked by the grant program. This enhancement allows for improved accountability, accurate reporting, and compliance with federal requirements.

View Audit 369106

Finding 1156776 (2024-002)

Material Weakness 2024

Special Children's Charities

IL

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.302 § 200.331

The audit highlighted insufficient monitoring of subrecipients. To address this, a subrecipient monitoring policy has already been drafted and is being reviewed by the Executive Director. In addition to this, a subrecipient framework is being developed. This framework will standardize risk assessmen...

The audit highlighted insufficient monitoring of subrecipients. To address this, a subrecipient monitoring policy has already been drafted and is being reviewed by the Executive Director. In addition to this, a subrecipient framework is being developed. This framework will standardize risk assessments, routine monitoring procedures and reporting requirements to ensure compliance with federal guidelines. Staff training on these monitoring practices will be completed prior to implementation.

View Audit 369106

Finding 1156775 (2024-001)

Material Weakness 2024

Special Children's Charities

IL

Procurement, Suspension & Debarment § 200.318 § 200.320

The audit identified gaps in our procurement policies and procedures. In response, updated procurement policies have already been drafted. These policies align with federal requirements, strengthen internal controls, and establish clearer guidelines for competitive bidding, documentation and approva...

The audit identified gaps in our procurement policies and procedures. In response, updated procurement policies have already been drafted. These policies align with federal requirements, strengthen internal controls, and establish clearer guidelines for competitive bidding, documentation and approval processes. The draft policies are currently under review by the Executive Director and will be finalized and implemented promptly.

View Audit 369106

Finding 1156774 (2024-003)

Material Weakness 2024

Town of Alexander

NY

Procurement, Suspension & Debarment

Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2024-003 - The engineering services for the construction of water district...

Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2024-003 - The engineering services for the construction of water district #6 was not procured. (a) Implementation Plan of Actions - The Town will procure engineering services in the future. (b) Implementation Date - This will be implemented for the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Town Board and Supervisor of the Town of Alexander.

View Audit 369104

Finding 1156773 (2024-003)

Material Weakness 2024

City of Atwater

MN

Procurement, Suspension & Debarment § 200.318

Procurement, Suspension and Debarment Program: Program: ALN 66.458 Clean Water State Revolving Fund ALN 66.468 Drinking Water State Revolving Fund Condition: The City’s procurement procedures do not conform to Uniform Guidance requirements. Corrective Action Planned: The City will update procurement...

Procurement, Suspension and Debarment Program: Program: ALN 66.458 Clean Water State Revolving Fund ALN 66.468 Drinking Water State Revolving Fund Condition: The City’s procurement procedures do not conform to Uniform Guidance requirements. Corrective Action Planned: The City will update procurement procedures to conform with Minnesota statutes and Uniform Guidance. Officer Responsible for Ensuring CAP: Goldie Smith, Clerk/Treasurer Planned Completion Date: 12/31/2025

View Audit 369103

Finding 1156771 (2024-006)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Emergency Solutions Grants Program – Assistance Listing No. 14. 231 Recommendation: We recommend that management ensure that internal controls are in place to ensure subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no dis...

Emergency Solutions Grants Program – Assistance Listing No. 14. 231 Recommendation: We recommend that management ensure that internal controls are in place to ensure subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent recurrence, the following actions will be taken: - All future ESG contracts will be directly managed by the ESG Program Manager and Program Analyst, ensuring appropriate oversight and compliance with program requirements. - All program analysts will be retrained on invoice processing requirements. - The Program manager will evaluate the potential use of an online system for receiving and tracking invoices. Name(s) of the contact person(s) responsible for corrective action: Stephanie Green, Program Manager Planned completion date for corrective action plan: January 01, 2026

View Audit 369097

Finding 1156770 (2024-005)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Internal Control / Segregation of Duties

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal...

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Staff developed a Quality Control Audit Checklist for Recertifications, written Standard Operating Procedures (SOP’s) for interviewing tenants; conducting income examinations and re-examinations; verifying income eligibility using third-party verification; and determining income eligibility and calculating the tenant’s rent payment. Additionally, SHRA recently held and certified our staff with Public Housing Specialist training through a certified vendor. We will continue to provide refresher trainings to assist staff with accurately determining program eligibility. Name(s) of the contact person(s) responsible for corrective action: Cecette Hawkins, Assistant Director Planned completion date for corrective action plan: December 31, 2025

View Audit 369097

Finding 1156769 (2024-004)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Agency review the controls in place to ensure that the inspections team can complete the re-inspections in a timely manner and are knowledgeable of all internal procedures in place over inspec...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Agency review the controls in place to ensure that the inspections team can complete the re-inspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports have been implemented to track the scheduling and completion of inspections. These reports are reviewed regularly by the Owner Services Supervisor to ensure that all required inspections are completed on schedule. This tracking process strengthens internal controls and provides timely oversight, ensuring compliance with HUD’s inspection requirements. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan: December 31, 2025

View Audit 369097

Corrective Action Plans

Filters