FAC Explorer

Audit 360960

FY End
2024-09-30
Total Expended
$17.69M
Findings
16
Programs
23
Organization: North East Community Action Corporation and Subsidiaries (MO)
Year: 2024 Accepted: 2025-06-30
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569474 2024-002 Material Weakness - B
569475 2024-003 Material Weakness - B
569476 2024-004 Material Weakness - E
569477 2024-005 - - N
569478 2024-002 Material Weakness - B
569479 2024-003 Material Weakness - B
569480 2024-004 Material Weakness - E
569481 2024-005 - - N
1145916 2024-002 Material Weakness - B
1145917 2024-003 Material Weakness - B
1145918 2024-004 Material Weakness - E
1145919 2024-005 - - N
1145920 2024-002 Material Weakness - B
1145921 2024-003 Material Weakness - B
1145922 2024-004 Material Weakness - E
1145923 2024-005 - - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $6.00M Yes 4
93.568 Low-Income Home Energy Assistance $3.48M - 0
10.415 Rural Rental Housing Loans $2.49M - 0
81.042 Weatherization Assistance for Low-Income Persons $881,593 Yes 0
14.879 Mainstream Vouchers $564,874 Yes 4
93.569 Community Services Block Grant $394,949 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $350,871 - 0
10.427 Rural Rental Assistance Payments $191,532 - 0
10.433 Rural Housing Preservation Grants $114,109 - 0
10.420 Rural Self-Help Housing Technical Assistance $105,143 - 0
99.U01 Neighbor Works America $97,930 - 0
14.896 Family Self-Sufficiency Program $68,572 - 0
21.026 Homeowner Assistance Fund $59,905 - 0
99.U19 Covid - 19 Neighbor Works America - Housing Stability Counseling $36,343 - 0
14.218 Community Development Block Grants/entitlement Grants $35,607 - 0
14.169 Housing Counseling Assistance Program $31,300 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $27,869 - 0
21.023 Emergency Rental Assistance Program $23,253 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $22,489 - 0
93.558 Temporary Assistance for Needy Families $21,151 - 0
10.551 Supplemental Nutrition Assistance Program $16,155 - 0
97.024 Emergency Food and Shelter National Board Program $16,119 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $400 - 0

Contacts

Name Title Type
PTLZTCSMVH95 Vicky Pritchett Auditee
5733242231 Michele Graham Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization’s cognizant agency. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance.
Title: NOTE 2 - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization’s cognizant agency. The Orginzation has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization's cognizant agency.
Title: NOTE 3 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization’s cognizant agency. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of North East Community Action Corporation and Subsidiaries (the Organization) under programs of the federal government for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: NOTE 4 – LOANS PAYABLE Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization’s cognizant agency. The Organization has outstanding loans from U.S. Department of Housing and Urban Development and the United States Department of Agriculture. Balances and transactions relating to this program are included in the Organization's basic financial statements. No new loans were made during the year that need to be included in the Schedule. Supportive House for the Elderly $ 4,355,000 Section 202 (CFDA 14.157) Home Investment Partnership Program 848,604 Passed through the Missouri Housing Development Commission (CFDA 14.239) Rural Rental Housing Loans (CFDA 10.415) 2,493,233
Title: NOTE 5 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Organization’s cognizant agency. There were no awards passed through to sub-recipients.

Finding Details

Finding 2024-002
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-003
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-004
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-005
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-002
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-003
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-004
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-005
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-002
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-003
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-004
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-005
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-002
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-003
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
Finding 2024-004
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
Finding 2024-005
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.