Corrective Action Plans

Finding 504179 (2024-001)

Significant Deficiency 2024

GA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-001- 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: The six files found to have calculation errors have all been corrected. A one-on ...

Finding 2024-001- 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: The six files found to have calculation errors have all been corrected. A one-on one meeting was held with the staff members who made these calculation errors. How to read a check stub and the importance of establishing the pay-date sequence was further discussed at the September 18, 2024, Staff Meeting. Additional Quality Control file reviews are being conducted with special focus on the staff who made the errors. The remaining five files were cited for lack of the quarterly Enterprise Income Verification (EIV) Report for tenants who reported zero income. Although this was added to the last Administrative Plan update, it is not something that HAS is accustomed to doing. Our Administrative Plan states that all income changes must be reported by participants within 10 business days. HAS strongly adheres to this policy and will be removing the required EIV Report as the burden of reporting belongs on the participant, not on the housing authority. The Administrative Plan will be revised prior to the end of HAS fiscal year to remove this policy. In the meantime, a Zero Income Report has been run and distributed to Case Managers to review for further action. Person Responsible: Lynn Coleman Anticipated Completion Date: Implementation regarding additional Quality Control file reviews has already begun and will continue. The anticipated completion for the Administrative Plan revision is March 31, 2025 or sooner.

View Audit 326631 Questioned Costs: $1

Finding 504178 (2024-003)

Significant Deficiency 2024

Housing Authority of Savannah

GA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-003 - Public Housing Internal Control over Waiting list- Eligibility Noncompliance and Significant Deficiency low Rent Public Housing- Subsidy ALN 14.850 Corrective Action Plan: As previously mentioned above, the Housing Authority recently transitioned its property management f...

Finding 2024-003 - Public Housing Internal Control over Waiting list- Eligibility Noncompliance and Significant Deficiency low Rent Public Housing- Subsidy ALN 14.850 Corrective Action Plan: As previously mentioned above, the Housing Authority recently transitioned its property management functions from TenMast to Yardi Voyager. During this conversion, we encountered data compatibility issues, including anomalies with waiting list data not included in each applicant's household. Additionally, at the time of the review, we were purging the previous waiting list data that had been converted to Voyager, resulting in the loss or purging of some of the waiting list data. To address this conversion issue, staff has been instructed to include a note in the resident's file for instances where applicant information and data are missing or may have been lost due to the conversion. We have also recently opened our waiting list using our newly onboarded resident portal. Applicants can now easily apply for available public housing units and track their status using Rent Cafe. With the ability to track applicants in our newly implemented Voyager and Rent Cafe systems, we do not foresee this issue recurring, especially since Yardi provides an audit trail for all applications entered using the software. Below are some key features for Rent Cafe as part of our application and waiting list process: 1. Online Applications: Prospective tenants can easily apply for available housing units online, streamlining the application process. 2. Resident Portal: Current residents can access a portal to pay rent, submit maintenance requests, and communicate with property management. 3. Real·Time Availability: Users can view real-time availability of units. 4. Tracking and Reporting: Property managers can generate reports and track various aspects of property management, including lease expirations and maintenance requests. 5. Audit Trails: The system provides an audit trail for all applications and transactions, ensuring transparency and accountability. Person Responsible: Phillip Taylor Anticipated Completion Date: The corrective action involves implementing an improved process, which is currently ongoing, completed no later than March 31, 2025.

View Audit 326631

Finding 504177 (2024-002)

Significant Deficiency 2024

Housing Authority of Savannah

GA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented an...

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented annually. Inspections will also be conducted and documented when a potential deficiency is reported. This requirement has been communicated to the property management staff via email, emphasizing the mandate for annual inspections. Additionally, the inspection results notification letter for residents has been updated to comply with the requirement to notify them of deficiencies found in the unit within a reasonable time frame. The property management team has also been instructed to collaborate with their designated maintenance team members to ensure that any deficiencies identified during inspections are addressed within the required time based on the severity of the deficiency. To ensure units remain clean and well-maintained, preventing failed inspections, the Housing Authority of Savannah will promptly address resident-caused issues beyond normal wear and tear. Moving forward, all annual inspections will be conducted and documented as required. Regarding the missing 50058, the Housing Authority of Savannah attributes this error to the conversion of our property management system from TenMast to Yardi Voyager beginning in July 2023. During the conversion, some data fields and elements did not convert correctly, causing anomalies in some household data. Yardi Voyager now provides the capability to conduct internal audits on completed or incomplete 50058s and to generate reports for residents missing 50058s in the system. These reports are now generated monthly to ensure property managers are aware of residents' 50058 completion status in Voyager. Future issues with missing 50058s are not anticipated due to the system upgrades. The EIV report issue occurred because a new hire did not have access to the EIV system. To address this, we have updated our EIV policies for public housing staff. As well, property management staff have been instructed to contact our in-house EIV Coordinator for assistance if they are unable to log into the system or if their account password is locked. Additionally, since all property staff has access to the EIV system, we have advised that if their personal login information is not established, another staff member will use their account to generate the necessary EIV report. This will ensure that resident EIV reports are accessible when needed. Person Responsible: Phillip Taylor Anticipated Completion Date: These corrective measures have been implemented and will continue on an ongoing basis. We are also in the process of creating procedures related to conducting unit inspections and clarifying processes for initial, annual, and interim reexaminations. Most of these enhancements will involve utilizing our newly upgraded property management software, Yardi Voyager and Rent Cafe, which will provide us with improvements in monitoring and auditing staff work products. The anticipated completion for the ACOP revision and systems policies and procedures is March 31, 2025, or sooner.

View Audit 326631

Finding 504168 (2024-002)

Significant Deficiency 2024

Wayland Union Schools

MI

School Nutrition Programs Eligibility Significant Deficiency

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and re...

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and recorded by management as a result. Planned Corrective Action: The School District agrees with the recommendation. The School District will implement procedures and controls to ensure year-end accruals and review of accounts payable cutoff are reconciled and agreed to underlying records. Contact person responsible for corrective action: Leslie Wagner, Assistant Superintendent of Finance and Operations Anticipated Completion Date: 12/31/2024

View Audit 326618

Finding 504140 (2024-001)

Material Weakness 2024

Western South Dakota Community Action, Inc.

SD

Eligibility

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Se...

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. Management’s Response: Sandy Miller, Community Services Coordinator, met with her staff on October 16th, 2024, for a training session on completing agency intakes. It was reiterated that all intakes must be completed in full and signed and dated by all parties. Documents will be re-examined when the information is inputted into CAP60 (agency data tracking system). When intakes are attached to any documentation that requires payment, the Business Office (i.e. Administrative Assistant and/or Business Manager), will again be looking at all documentation and making sure all information and documentation is complete. If there are any questions regarding this plan, please contact Laurie Theilmann, Business Manager, at (605) 6348-1460 or laurie@wsdca.org.

View Audit 326587

Finding 504130 (2024-004)

None 2024

Northern Kentucky University

KY

Questioned Costs Student Financial Aid Eligibility

The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office o...

The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office of Student Financial Assistance will collaborate with IT to ensure proper training and review of packaging logic accurately reflects the students’ federal student aid eligibility. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management

View Audit 326552 Questioned Costs: $1

Finding 504014 (2024-001)

None 2024

Watkins Glen Central School District

NY

Cash Management Eligibility School Nutrition Programs

Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $700,631. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices w...

Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $700,631. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2024-2025 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the School District. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State as well as a new collective bargaining agreement that went into effect 7/1/2025. The minimum wage is expected to increase to $15.50 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen capital project. That capital project vote is scheduled for December 2024. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end. The School District anticipates resolving this finding by June 30, 2025.

View Audit 326392

Finding 503936 (2024-002)

Material Weakness 2024

The Harry and Heanette Weinberg Village Iii, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

Management should undertake a review of internal controls over financial reporting and ensure that financial data is properly recorded in the books and records of the project to prevent misstatements from occurring in the future. 2. Management should implement procedures to ensure that required fili...

Management should undertake a review of internal controls over financial reporting and ensure that financial data is properly recorded in the books and records of the project to prevent misstatements from occurring in the future. 2. Management should implement procedures to ensure that required filing is completed timely.

View Audit 326223

Finding 503934 (2024-001)

Material Weakness 2024

The Harry and Heanette Weinberg Village Iii, Inc.

MD

Eligibility HUD Housing Programs Reporting

Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350....

Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.

View Audit 326223

Finding 503926 (2024-004)

Material Weakness 2024

The Harry and Jeanette Weinberg Village I, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326222

Finding 503924 (2024-003)

Material Weakness 2024

The Harry and Jeanette Weinberg Village I, Inc.

MD

HUD Housing Programs Eligibility Reporting

Management agrees with the finding and recommendation and has reviewed the HUD requirement for security funding. Funds have been transferred and will be maintained based on HUD requirements in a separate account from operating funds. Move in EIVs - All move in files will be sent to our in house comp...

Management agrees with the finding and recommendation and has reviewed the HUD requirement for security funding. Funds have been transferred and will be maintained based on HUD requirements in a separate account from operating funds. Move in EIVs - All move in files will be sent to our in house compliance department and Franklin Group has an EIV specialist how follows and tracks all moves for accuracy for all move files and the EIV specialist also sends out the 90 day reminders for all move in. Existing Tenant EIV - It is the policy that all existing tenant EIV and 120-day reports are run per the 4350 guidelines. The Community Manager for Renaissance Gardens has been provided the HUD Trainings and have noted on her daily task reminder from One Site to pull all reports as required. The RM is required during monthly visits to spot check at least 5 existing tenants. Gross Rent Change and Medical Reporting - The policy states that all Gross Rent Changes are to be completed as approved by the new rent schedule - The Community Manager is required to scheduled appointments with all residents to sign the effective gross rent change and file in tenants files, it is also required that residents 50059s are signed and in the file, the Community Manager has taken the latest HUD training with our in house HUD Compliance Manager- The Regional Manager will also spot check files to be certain that all Gross Rent Changes are in its 6 part file folders. Medical reporting records were discussed in our HUD Compliance Training and all expenses must be in the 6-part file folder. Again, the RM will continue to spot check files during the monthly required inspections. All HUD Communities were required to participate in the HUD Training as a reminder tool. Security Deposit - Franklin Companies has a policy that all security deposit refunds must be submitted within the 3 days move out period. This situation was due to the changeover in Management.

View Audit 326222

Finding 503914 (2024-004)

Material Weakness 2024

The Harry and Jeanette Weinberg Terrace, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326221

Finding 503900 (2024-002)

Material Weakness 2024

The Harry and Jeanette Weinberg Woods, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326219

Finding 503898 (2024-001)

Material Weakness 2024

The Harry and Jeanette Weinberg Woods, Inc.

MD

HUD Housing Programs Eligibility Subrecipient Monitoring

Management agrees with the finding. Managements Plan of Action for Non- Compliance of the HUD Guidelines includes the immediate steps below: 1. Provide additional training and resources to ensure that the staff has a clear understanding of HUD requirements that will include the importance of adherin...

Management agrees with the finding. Managements Plan of Action for Non- Compliance of the HUD Guidelines includes the immediate steps below: 1. Provide additional training and resources to ensure that the staff has a clear understanding of HUD requirements that will include the importance of adhering to procedures and guidelines with a specific focus on the EIV requirements and reporting, along with the timely processing of annual recertifications. 2. Implement increased monitoring and oversight mechanisms to detect and correct compliance issues. 3. Establish clear accountability measures for not following procedures through appropriate corrective actions. 4. Effectively communicate the importance of following procedures to all staff, emphasizing the impact on organizational efficiency and compliance. 5. Encourage a culture of continuous improvement where procedures are regularly reviewed, communicated with the staff and provide regular training of changing circumstances or best practices.

View Audit 326219

Finding 503890 (2024-002)

Material Weakness 2024

The Harry and Jeanette Weinberg House, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326217

Finding 503888 (2024-001)

Material Weakness 2024

The Harry and Jeanette Weinberg House, Inc.

MD

Eligibility HUD Housing Programs Reporting

Management agrees with the finding and has implemented the below policies and will continue to train, and connect our team members with the in house HUD Compliance Specialist for support. 1. Move in EIV's - All move in files will be sent to our in house compliance department and Franklin Group has a...

Management agrees with the finding and has implemented the below policies and will continue to train, and connect our team members with the in house HUD Compliance Specialist for support. 1. Move in EIV's - All move in files will be sent to our in house compliance department and Franklin Group has an EIV specialist how follows and tracks all moves for accuracy for all move files and the EIV specialist also sends out the 90 day reminders for all move in. 2. Existing Tenant EIV - It is the policy that all existing tenant EIV & 120-day reports are run per the 4350 guidelines. The Community Manager for Renaissance Gardens has been provided the HUD Trainings and have noted on her daily task reminder from One Site to pull all reports as required. The RM is required during monthly visits to spot check at least 5 existing tenants. 3. Gross Rent Change & Medical Reporting - The policy states that all Gross Rent Changes are to be completed as approved by the new rent schedule - The Community Manager is required to scheduled appointments with all residents to sign the effective gross rent change and file in tenants files, it is also required that residents 50059s are signed and in the file, the Community Manager has taken the latest HUD training with our in house HUD Compliance Manager- The Regional Manager will also spot check files to be certain that all Gross Rent Changes are in it's 6 part file folders. Medical reporting records were discussed in our HUD Compliance Training and all expenses must be in the 6-part file folder. Again, the RM will continue to spot check files during the monthly required inspections. All HUD Communities were required to participate in the HUD Training as a reminder tool. 4. Security Deposit - Franklin Companies has a policy that all security deposit refunds must be submitted within the 3 days move out period. This situation was due to the changeover in Management.

View Audit 326217

Finding 503882 (2024-003)

Material Weakness 2024

The Harry and Jeanette Weinberg Gardens at Bedford, INC

MD

Eligibility Reporting Internal Control / Segregation of Duties

Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to releasing them to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure single audit reports are submitted to...

Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to releasing them to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure single audit reports are submitted to the FAC pursuant to the audit requirement of Title 2 U.S. Code of Federal Regulations Part 200.

View Audit 326216

Finding 503874 (2024-002)

Material Weakness 2024

Renaissance Gardens, Inc.

MD

Eligibility Reporting Internal Control / Segregation of Duties

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely...

1. Management agrees with the finding and recommendation and has implemented reviews of the financial statements by senior management prior to closing books to ensure accuracy of information. 2. Management agrees with the finding and recommendation and will ensure required filing is completed timely.

View Audit 326215

Finding 503872 (2024-001)

Material Weakness 2024

Renaissance Gardens, Inc.

MD

HUD Housing Programs Eligibility Subrecipient Monitoring

Management agrees with the finding. Managements Plan of Action for Non- Compliance of the HUD Guidelines includes the immediate steps below: 1. Move in EIV’s – All move in files are sent to our in house compliance department and Franklin Group has an EIV specialist how follows and tracks all moves f...

Management agrees with the finding. Managements Plan of Action for Non- Compliance of the HUD Guidelines includes the immediate steps below: 1. Move in EIV’s – All move in files are sent to our in house compliance department and Franklin Group has an EIV specialist how follows and tracks all moves for accuracy for all move files and the EIV specialist also sends out the 90 day reminders for all move in. 2. Existing Tenant EIV – It is the policy that all existing tenant EIV & 120-day reports are run per the 4350 guidelines. The Community Manager for Renaissance Gardens has been provided the HUD Trainings and have noted on her daily task reminder from One Site to pull all reports as required. The RM is required during monthly visits to spot check at least 5 existing tenants. 3. Gross Rent Change & Medical Reporting – The policy states that all Gross Rent Changes are to be completed as approved by the new rent schedule – The Community Manager is required to scheduled appointments with all residents to sign the effective gross rent change and file in tenants files, it is also required that residents 50059s are signed and in the file, the Community Manager has taken the latest HUD training with our in house HUD Compliance Manager- The Regional Manager will also spot check files to be certain that all Gross Rent Changes are in it’s 6 part file folders. Medical reporting records were discussed in our HUD Compliance Training and all expenses must be in the 6-part file folder. Again, the RM will continue to spot check files during the monthly required inspections. All HUD Communities were required to participate in the HUD Training as a reminder tool. 4. Security Deposit – Franklin Companies has a policy that all security deposit refunds must be submitted within the 3 days move out period. This situation was due to the changeover in Management. In closing it is the Franklin Companies policy to always follow the HUD guidelines of the 4350. We will continue to train, and connect our team members with the in house HUD Compliance Specialist for support.

View Audit 326215

Finding 503847 (2024-001)

Significant Deficiency 2024

Great Falls Housing Authority

MT

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that the...

Planned Corrective Action: The Authority will have all tenant files reviewed after an annual to ensure accuracy of documentation and the files. The Program Supervisor will receive a list of all annuals each Leasing Specialist will be doing for the month. The Supervisor will have a checklist that they will verify and sign off on that all files are complete and in compliance with necessary requirements.

View Audit 326143

Finding 503820 (2024-001)

Significant Deficiency 2024

Charlevoix Public Schools

MI

Eligibility HUD Housing Programs School Nutrition Programs

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s n...

This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s new Food Service Director, and she was unaware that the income level guidelines for eligibility were not already updated in Meal Magic at the start of the school year. The District is now aware that this is a manual change that needs to be made on an annual basis prior to the start of the next school year. The District is implementing additional procedures to ensure that applications are filled out completely and that the eligibility income thresholds are updated annually before any applications are processed. The persons responsible for the corrective action are Tamie Gillespie, the Food Service Director, and Dina Schmidt, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that eligibility income level guidelines are properly input each year and monitor each application to ensure they are complete.

View Audit 326120

Finding 503751 (2024-001)

Significant Deficiency 2024

The Village of Brush Park Manor Paradise Valley

MI

Questioned Costs Internal Control / Segregation of Duties Eligibility

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV i...

Finding Number: 2024-001 Condition: The Organization failed to maintain the proper EIV and tenant file documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Contact person responsible for corrective action: Bruce Blalock Anticipated Completion Date: 12/31/24

View Audit 326005 Questioned Costs: $1

Finding 503731 (2024-002)

None 2024

Alaw Odgen Gardens, Inc.

PA

HUD Housing Programs Eligibility

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 325962

Finding 503727 (2024-002)

None 2024

Melon I Corporation

PA

HUD Housing Programs Eligibility

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Melon I Corporation – 12 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 325961

Finding 503723 (2024-002)

None 2024

Mantua I Corporation

PA

HUD Housing Programs Eligibility

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...

Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Mantua I Corporation – 4 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 325960

Corrective Action Plans

Filters