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Corrective Action Plans

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Finding 1241785 (2026-004)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
4. Finding 2026-004: Unauthorized Use of Project Funds a. Comments on the Finding and Each Recommendation: We do not concur with the characterization of these transactions as unauthorized transfers. The payments were intended to settle accrued management fees and costs earned in the current and prio...
4. Finding 2026-004: Unauthorized Use of Project Funds a. Comments on the Finding and Each Recommendation: We do not concur with the characterization of these transactions as unauthorized transfers. The payments were intended to settle accrued management fees and costs earned in the current and prior years that remained unpaid. However, the payments were remitted to Synetics Corporation rather than directly to NAMI Delaware as the management agent and thus wWere recorded as a receivable rather than against the related obligations. We agree that related party payments should be better documented and recorded and are taking the corrective actions described below. b. Action(s) Taken or Planned on the Finding: 1. Related-Party Payment Procedures: We are adopting written procedures for all transactions with affiliates. Under these procedures, payments to affiliates will be supported by an invoice, cost allocation, or written agreement, remitted directly to the entity to which the obligation is owed, and recorded against the obligation being paid. Any transfer of Project funds to an affiliate that does not settle a documented Project obligation will require prior written approval from HUD. A supervisor will review and approve each payment before disbursement, and evidence of that approval will be retained with the disbursement records. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241784 (2026-003)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $25,000, were not made during the year because we did not have a formal p...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $25,000, were not made during the year because we did not have a formal process for tracking required deposits. Due to current cash flow constraints resulting from the suspension of rental assistance payments, we intend to deposit the $25,000 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241783 (2026-002)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to ...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to the PRAC renewal not being completed before the contract expired. The PRAC has since been renewed through April 30, 2027, retroactive to May 1, 2026. We have also brought certifications current in TRACS, and HUD has released the held rental assistance payments. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241782 (2026-001)
Material Weakness 2026
Dima Viii, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities, as well as support for all certifications submitted to HUD, is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415777
Finding 1241781 (2026-003)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that nine of the twelve required monthly replacement reserve deposits, totaling $3,969, were not made during the year. The suspension of rental assistan...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that nine of the twelve required monthly replacement reserve deposits, totaling $3,969, were not made during the year. The suspension of rental assistance payments placed significant strain on the Project’s cash flow, and we intend to deposit the $3,969 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241780 (2026-002)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to ...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS and to the PRAC renewal not being completed before the contract expired. The PRAC has since been renewed through February 28, 2027, retroactive to March 1, 2026. We have also brought certifications current in TRACS, and HUD resumed rental assistance payments in October 2026. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241779 (2026-001)
Material Weakness 2026
Dima Vii, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415776
Finding 1241778 (2026-003)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Special Tests & Provisions
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $3,000, were not made during the year. The suspension of rental assistanc...
3. Finding 2026-003: Noncompliance with Replacement Reserve Deposit Requirements a. Comments on the Finding and Each Recommendation: We acknowledge that ten of the twelve required monthly replacement reserve deposits, totaling $3,000, were not made during the year. The suspension of rental assistance payments placed significant strain on the Project’s cash flow, and we intend to deposit the $3,000 shortfall into the replacement reserve as future funding and cash flow allow. b. Action(s) Taken or Planned on the Finding: 1. Reserve Deposit Tracking and Review: We are implementing a monthly schedule of required reserve deposits that will be reconciled to the reserve bank account statements and reviewed by a supervisor, with evidence of that review retained. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241777 (2026-002)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Special Tests & Provisions
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS. HUD ap...
2. Finding 2026-002: Tenant Certifications and PRAC Renewal Not Completed Timely a. Comments on the Finding and Each Recommendation: We acknowledge the conditions identified and agree with the recommendations. Staffing transitions contributed to certifications not being kept current in TRACS. HUD approved a rent increase on January 29, 2026, effective October 1, 2025. We have since brought certifications current in TRACS, and HUD resumed rental assistance payments in August 2026. We will resubmit the March 2026 voucher, which HUD canceled. The PRAC has since been renewed through September 30, 2027. b. Action(s) Taken or Planned on the Finding: 1. Certification and Renewal Tracking: We are developing a tracking process for certification due dates and PRAC expiration dates, with reminders tied to HUD’s required timeframes, so that certifications and renewals are submitted on time going forward. 2. TRACS Monitoring and Supervisory Review: We are working to establish a monthly reconciliation of TRACS submissions to the Project’s tenant records, with errors corrected and resubmitted promptly. We also plan to have a supervisor review the Project’s compliance percentage before each PRAC voucher is submitted and to retain evidence of that review. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241776 (2026-001)
Material Weakness 2026
Dima Iv, Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and...
1. Finding 2026-001: Lack of Formalized Compliance Monitoring and Documented Management Oversight a. Comments on the Finding and Each Recommendation: We acknowledge the condition identified. Historically, certain compliance oversight activities relied heavily on our staff’s operational knowledge and informal review procedures that were not consistently documented. Following organizational restructuring and personnel transitions, management has begun a broader effort to formalize and strengthen compliance monitoring, supervisory review procedures, and documentation practices across our housing portfolio. b. Action(s) Taken or Planned on the Finding: 1. Monthly Compliance and Financial Oversight Meetings: We are establishing recurring monthly oversight meetings with executive leadership, finance, and housing management personnel to review financial reporting, reserve activity, compliance requirements, tenant-related matters, and operational performance. We plan to document these meetings and retain evidence of supervisory review as part of our compliance monitoring procedures. 2. Expanded Finance and Compliance Oversight Structure: We have added a Director of Housing and Compliance responsible for operational and regulatory compliance oversight and have contracted an Interim CFO who is a licensed CPA. We plan to continue refining roles and further segregating responsibilities among the accounting, compliance, and operational functions to strengthen internal controls and management review. 3. Formalized Compliance Monitoring Procedures: We are developing standardized compliance monitoring procedures, including monthly reserve deposit tracking, supervisory review checklists, documented financial statement review procedures, reconciliation monitoring, and periodic compliance checklists addressing key HUD program requirements. 4. Ongoing Monitoring and Documentation Retention: We will strengthen documentation retention procedures so that evidence of compliance monitoring, supervisory review, and reconciliation activities is consistently maintained and available for future audits and regulatory reviews. c. Anticipated Completion Date: Full implementation is expected to be completed and documented by March 31, 2027.
View Audit 415774
Finding 1241742 (2026-001)
Material Weakness 2026
Housing Authority of the City of Independence
MO
Cash Management Procurement, Suspension & Debarment HUD Housing Programs
Corrective Action: deferred Capital Fund Program (CFP) revenue balance of $15,076 resulted from IHA inadvertently drawing funds from the incorrect CFP grant to pay an eligible expense. When the error was discovered, IHA drew the funds from the correct CFP grant and applied an eligible expense to the...
Corrective Action: deferred Capital Fund Program (CFP) revenue balance of $15,076 resulted from IHA inadvertently drawing funds from the incorrect CFP grant to pay an eligible expense. When the error was discovered, IHA drew the funds from the correct CFP grant and applied an eligible expense to the CFP grant that had previously been drawn down, net zeroing the error. To ensure CFP funds are drawn only to cover valid expenses and no more than three (3) days in advance of disbursement, as required by the HUD Capital Fund Guidebook (2016) and 2 CFR 200.305(b), IHA has implemented the following internal control procedures over CFP cash management: 1. Draw Timing. CFP funds will be drawn in eLOCCS only after an invoice has been received, approved, and scheduled for payment, or after payment has been issued. No draw will be requested more than three (3) days before the related disbursement, and the amount drawn will not exceed the approved invoice amount. 2. Grant Verification Before Each Draw. Each eLOCCS draw will be supported by a CFP Draw Request worksheet identifying the vendor, invoice number, amount, CFP grant number, and Budget Line Item (BLI). Before submission, the grant number and BLI will be verified against the approved Annual Statement/Performance and Evaluation Report (form HUD-50075.1) and the invoice to confirm the expense is charged to the correct grant year. 3. Segregation of Duties. The staff member who prepares the draw request will not be the same individual who approves the draw in eLOCCS. The CEO will review and approve each draw request and its supporting documentation before the draw is submitted. 4. Monthly Reconciliation. Each month, eLOCCS draws will be reconciled by grant number to CFP deferred CFP revenue account will be reviewed monthly, and any CFP funds that remain undisbursed more than three (3) days after a draw will be investigated and resolved. 5. Year-End Review. Before fiscal year-end close, the CEO and fee accountant will review the deferred CFP revenue account to confirm that all CFP funds drawn have been expended on eligible costs for the correct grant. 26 6. Correction of Future Draw Errors. Going forward, if a draw from the incorrect grant or a draw in excess of an eligible expense is discovered, IHA will not offset the error between grants. IHA will return the funds to HUD and then draw the correct amount from the correct grant, following HU Repayments greater than $2,000 will be remitted by wire transfer to the U.S. Treasury (FRB New York) for the U.S. Department of HUD (Ft. Worth, TX), with the complete grant number (PPN) entered in the third-party memorandum field. Department of HUD and mailed to US Bank, HUD-FAD Collections Ft. Worth, with the required cover letter. On the day of the wire transfer, IHA will email the HUD Office of the Chief Financial Officer (FWAC-AccountsReceivableDocuments@hud.gov), the PIH Field Office, and the PIH Office of Capital Improvements (PIHOCI@hud.gov), copying the designated OCFO contacts, using Backup documentation will include a copy of the wire transfer or check and a cover letter that identifies the reason for repayment, the source year of the federal appropriation, and the grant number (PPN). Once HUD has credited the returned funds, IHA will draw the eligible expense from the correct CFP grant, and the repayment and redraw documentation will be retained in the grant file. 7. Written Procedures and Training. cash management procedures, and all staff involved in CFP draws will be trained on them. Compliance will be monitored through the monthly reconciliation described above. Responsible Person: Tina Bartlett, CEO Implementation Date: Effective immediately If you have any further questions, please let me know. Contact Person: Tina Bartlett, CEO 4215 S. Hocker Dr., Bldg. 5 Independence, MO 64055 816-994-0204 4215
View Audit 415757
Finding 1241657 (2026-004)
Material Weakness 2026
Winona Housing and Redevelopment Authority
MN
HUD Housing Programs Cash Management § 200.305
Management will draw down Capital Funds on the date the check is written to avoid drawing down too early.
Management will draw down Capital Funds on the date the check is written to avoid drawing down too early.
View Audit 415722
Finding 1241656 (2026-003)
Material Weakness 2026
Winona Housing and Redevelopment Authority
MN
HUD Housing Programs
Management now knows that the voucher request date must occur on or before the date obligated in ELOCCS. They will implement that procedure when working in Capital Fund.
Management now knows that the voucher request date must occur on or before the date obligated in ELOCCS. They will implement that procedure when working in Capital Fund.
View Audit 415722
Finding 1241598 (2026-002)
Material Weakness 2026
Morse Elderly Housing Corporation
FL
HUD Housing Programs Reporting
FINDING No. 2026-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: S...
FINDING No. 2026-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: Staff training has been provided to ensure that annual reviews of tenant utility allowances are performed. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 415637
Finding 1241472 (2026-001)
Material Weakness 2026
Prince of Peace Housing, INC
FL
HUD Housing Programs Special Tests & Provisions
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the...
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the replacement reserve balance.
View Audit 415562
Finding 1241471 (2026-001)
Material Weakness 2026
St. Joseph Garden Courts, Inc. 067-Ee138-Wah
FL
HUD Housing Programs Special Tests & Provisions
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the...
Management should immediately deposit the cumulative shortfall into the Reserve for Replacements account and implement strict cash management reviews to ensure monthly compliance. The issue was administrative rather than financial, and the Project is planning to make extra payments to fully fund the replacement reserve balance.
View Audit 415561
Finding 1241463 (2026-001)
Material Weakness 2026
North Central Family Medicine
AL
Equipment & Real Property Management HUD Housing Programs Reporting
- Management concurs with the finding and has continued implementing corrective actions to strengthen financial reporting processes and internal controls. The Organization hired a Vice President of Finance and Director of Finance to provide enhanced leadership, accountability, and technical oversigh...
- Management concurs with the finding and has continued implementing corrective actions to strengthen financial reporting processes and internal controls. The Organization hired a Vice President of Finance and Director of Finance to provide enhanced leadership, accountability, and technical oversight of the finance function. Management implemented revised monthly closing procedures, including formalized month-end checklists, assigned account ownership responsibilities, enhanced reconciliation requirements, and quarterly monitoring procedures. In addition, the Organization engaged an external CPA firm to assist with strengthening month-end and year-end closing processes, improving reconciliation procedures, enhancing review protocols, and standardizing supporting documentation practices. Management continues to focus on improving controls over receivables, payables, inventory, grant accounting, and overall financial reporting processes to support ongoing compliance with GAAP requirements. Oversight of these corrective actions remains the responsibility of the Vice President of Finance and Director of Finance.
View Audit 415551
Finding 1241402 (2026-001)
Material Weakness 2026
New Pisgah Haven Homes INC
IL
HUD Housing Programs
Management concurs with the finding. The tenant security deposit account deficiency was corrected on August 5, 2026, and the account was restored to the required balance. Management will ensure that tenant security deposit funds remain segregated and that the account balance is maintained at or abov...
Management concurs with the finding. The tenant security deposit account deficiency was corrected on August 5, 2026, and the account was restored to the required balance. Management will ensure that tenant security deposit funds remain segregated and that the account balance is maintained at or above the related tenant security deposit liability going forward.
View Audit 415514
Finding 1241352 (2026-001)
Material Weakness 2026
H.s.c. No. 6 Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
H.S.C. No. 6 Housing Development Fund Co. Inc. agrees with the finding and the required deposit in the amount of $22,477 was made on August 24, 2026.
H.S.C. No. 6 Housing Development Fund Co. Inc. agrees with the finding and the required deposit in the amount of $22,477 was made on August 24, 2026.
View Audit 415499
Finding 1241306 (2026-002)
Material Weakness 2026
Housing Authority of the City of Meadville
PA
HUD Housing Programs
ACM Management will work closely with software vendor to ensure HAP amounts agree to the HAP contracts
ACM Management will work closely with software vendor to ensure HAP amounts agree to the HAP contracts
View Audit 415469
Finding 1241305 (2026-001)
Material Weakness 2026
Housing Authority of the City of Meadville
PA
Cash Management Procurement, Suspension & Debarment HUD Housing Programs
Unearned Funds – Public Housing Capital Fund: HACM Management will process checks to be paid from Capital Fund on the same day that funds are drawn down in LOCCS but dated as of the date funds are expected to be deposited. Receipt of Capital Funds will be confirmed via online banking and then checks...
Unearned Funds – Public Housing Capital Fund: HACM Management will process checks to be paid from Capital Fund on the same day that funds are drawn down in LOCCS but dated as of the date funds are expected to be deposited. Receipt of Capital Funds will be confirmed via online banking and then checks sent out. Re: Federal Awards Findings: Unearned Funds - Sec􀆟on 8 Housing Choice Vouchers HACM Management will work closely with so􀅌ware vendor to ensure HAP amounts agree to the HAP contracts.
View Audit 415469
Finding 1241303 (2026-001)
Material Weakness 2026
Rome Housing Authority
NY
HUD Housing Programs
Criteria: HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing Quality Standards (HQS). In cases of failed inspections, timely re-inspections are mandatory, and if compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher cancellatio...
Criteria: HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing Quality Standards (HQS). In cases of failed inspections, timely re-inspections are mandatory, and if compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher cancellation is required. Condition: During the audit, it was noted that in three (3) instances, a unit that failed its HQS inspection and was not properly abated. Context: This finding represents an issue within the Housing Voucher Cluster program, as it was identified in three (3) files tested out of a sample of four (4) cases. It highlights a need for more rigorous enforcement and monitoring of HQS compliance.Cause: The non-compliance appears to stem from oversight or procedural lapses in the enforcement of HQS within the Housing Voucher Cluster program. This may be due to inadequate monitoring, or failure to adhere to established protocols.Effect This non-compliance undermines the integrity of the Housing Choice Vouchers Program and may lead to tenants living in substandard conditions. It also represents a risk of improper use of federal funds and can impact the credibility and effectiveness of the program. Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for staff involved in the HQS process to ensure a thorough understanding of compliance requirements. Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly. Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as highlighted in the finding. In response to this issue, management commits to implementing a comprehensive Corrective Action Plan. Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
View Audit 415437
Finding 1241196 (2026-001)
Material Weakness 2026
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
The prior year’s underfunded cash balance was not supplemented with additional deposits due to excessive operating costs. Management indicated that recovery efforts will be pursued in the current year. Brian Conde, the Controller, will work with the Organization to resolve this matter. The anticipat...
The prior year’s underfunded cash balance was not supplemented with additional deposits due to excessive operating costs. Management indicated that recovery efforts will be pursued in the current year. Brian Conde, the Controller, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2027.
View Audit 415281
Finding 1240860 (2026-001)
Material Weakness 2026
St. Simeon II Housing Development Fund Company, Inc.
NY
Cash Management HUD Housing Programs
Management will implement measures to ensure the Organization will deposit “Surplus Cash” as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year.
Management will implement measures to ensure the Organization will deposit “Surplus Cash” as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year.
View Audit 415179
Finding 1240818 (2026-001)
Material Weakness 2026
Lacasa Development Corporation
RI
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its monthly replacement reserve and other obligations. Action Taken: Corrective action will b...
Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its monthly replacement reserve and other obligations. Action Taken: Corrective action will be implemented immediately with more thorough oversight over monthly replacement reserve and escrow disbursements. The Corporation has also applied for a rent increase in July 2026 that has yet to be approved as of this report’s issuance date.
View Audit 415144
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