Corrective Action Plans

Finding 522423 (2024-001)

Significant Deficiency 2024

NM

HUD Housing Programs Significant Deficiency

2024-001-(2023-004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICINCY) AHA has implemented a training program for staff and is hiring a new position Compliance technical review. Responsible Party: Anticipated Completion Date: Finance Director February 2025

View Audit 341712

Finding 522353 (2024-002)

Significant Deficiency 2024

Catskill Central School District

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84....

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84.425D) ARP Summer Enrichment (Assistance Listing# 84.425U) ARP Comprehensive After School (Assistance Listing# 84.425U) ARP ESSER III (Assistance Listing# 84.425U) Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria - Expenditures must be used to prevent, prepare for, and respond to COVID-19. These programs are authorized, as applicable, by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021, Pub. L. No. 116-260 (December 27, 2020), and the American Rescue Plan (ARP) Act of 2021, Pub. L. No. 117-2 (March 11, 2021). The regulations in 34 CRF Part 76 (State Administration), 2 CFR Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Award and 31 CFR Part 205 (Cash Management Improvement Act) apply to these programs. The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statues, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. ( d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local and tribal laws regarding privacy and responsibility over confidentiality. Condition/Context - We haphazardly sampled five COVID-19 - Education Stabilization Fund (ESF) expenditures. Our audit procedures found one disbursement where management overrode documented internal control procedures. We viewed invoices, purchase orders, and payment support and noted the disbursement was processed and paid without proper documentation to support the payment made and the payment was processed without the internal claims auditor's review prior to payment. Cause - Management override of established controls. Effect - Revenues and expenditures for one of the ESF grants were overstated prior to adjustment. Adjustment resulted in recording a receivable from the vendor and an offsetting liability to the passthrough agency providing the grant funding. Questioned Costs - None. The improper payment was subsequently adjusted out of expenditures. Recommendation - We recommend that the School District ensures that only disbursements that have been processed and approved by the internal claims auditor to be paid. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action - The Business Office will review and adhere to all cash disbursements procedures and protocols. Completion Date - Effective immediately. Respectfully Submitted, Dr. Brett Miller, Assistant Supt. for Business

View Audit 341608

Finding 522263 (2024-003)

Material Weakness 2024

Hall County Housing Authority

NE

Subrecipient Monitoring Eligibility HUD Housing Programs

Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper do...

Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper documents are retained in the tenant files. Finding 2024-002 Management will familiarize themselves with the requirements and guidelines of their ACOP to better ensure that the Authority is operating and maintaining its policies. Finding 2024-003 See Finding 2024-001.

View Audit 341542

Finding 522255 (2024-003)

None 2024

The Open Door/cape Ann Food Pantry, Inc.

MA

HUD Housing Programs Reporting

Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the ...

Item # 2024-003 Reporting (Compliance Finding) Criteria: Per the grant agreement with the Department of Housing and Urban Development (HUD) the Organization must submit semi-annual performance and financial reports within 30 days of the reporting period end. Condition: Management did not submit the reports within the time period specified. Cause: Management was unaware of the thirty day deadline submit the required reports. Effect: The Organization is not in compliance with the federal award reporting requirements. Recommendation: The Organization should update its procedures to submit federal reports within the time period specified in the grant agreement. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with federal award agreements and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.

View Audit 341522

Finding 522251 (2024-001)

Significant Deficiency 2024

Central Valley Senior Housing Corporation

CA

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that it failed to make required deposits into the Residual Receipt account in the amount of $12,574 for the year ended June 30, 2023, and acknowledges that there was no HUD approval for non-payment. b. Action(s...

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that it failed to make required deposits into the Residual Receipt account in the amount of $12,574 for the year ended June 30, 2023, and acknowledges that there was no HUD approval for non-payment. b. Action(s) Taken or Planned on the Finding Management has initiated a transfer of funds into the Residual Receipt account as of 9/23/2024. The General Partner has also assigned a permanent Asset Manager to ensure required payments are made in accordance with agreements.

View Audit 341509

Finding 522250 (2024-001)

Significant Deficiency 2024

San Leandro Supportive Housing, Inc.

CA

Questioned Costs HUD Housing Programs Cash Management

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project withdrew from the residual receipts reserve in the amount of $8,409 without HUD approval. Management is in agreement with the recommendation to deposit $8,409 into the residual receipts reserve...

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project withdrew from the residual receipts reserve in the amount of $8,409 without HUD approval. Management is in agreement with the recommendation to deposit $8,409 into the residual receipts reserve. b. Action(s) Taken or Planned on the Finding Management has made changes to internal controls to prevent and detect unauthorized withdrawals from reserves. Management further notes that they have re-trained staff, and reaffirmed the review and approval process to ensure required residual receipt reserve withdrawals are completed with proper HUD authorization. Management will complete the required reimbursement to the residual receipts reserve by October 31, 2024.

View Audit 341508 Questioned Costs: $1

Finding 521998 (2024-001)

Significant Deficiency 2024

Caritas Manor, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: Sep...

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: September 30, 2024 Finding 2024-001 – Special Tests and Provisions State of Condition: The project has not made the required residual receipts deposit. Corrective Action: Management will ensure to make the required residual receipts deposit. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 341227 Questioned Costs: $1

Finding 521182 (2024-001)

Significant Deficiency 2024

Housing Authority of Lake City

SC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2024-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Colu...

2024-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2025

View Audit 341129 Questioned Costs: $1

Finding 521106 (2024-001)

Material Weakness 2024

Ravalli Head Start, Inc.

UT

Procurement, Suspension & Debarment HUD Housing Programs

The senior management team including the Executive Director, interim CFO Jill Hansen, and the Finance Committee of the Governing Board have reviewed and agree with the findings. Regarding the 2024-001 Procurement of Capital Projects, Jill Hansen and I are proposing the corrective action of adding ad...

The senior management team including the Executive Director, interim CFO Jill Hansen, and the Finance Committee of the Governing Board have reviewed and agree with the findings. Regarding the 2024-001 Procurement of Capital Projects, Jill Hansen and I are proposing the corrective action of adding additional communication requirements to the existing procedures, starting with a pre-bid internal meeting including the ED, CFO, and other appropriate mangers. We will also be creating a timeline of meetings to prepare and manage our capital budget for facilities, technology, and other needs where all participants will be educated on the appropriate bid procedures and policies. I will be the point person regarding these corrective actions and these changes to our Accounting and Financial Policies and Procedure Manual, which will be effective 3/1/25, pending Policy Council and Board approval. We have updated all Senior and Fiscal Staff. Project Management Staff will be updated on 1/28/25,

View Audit 341036

Finding 521077 (2024-001)

None 2024

Pittsfield Lowry, LLC

IL

HUD Housing Programs

Identifying Number: 2024-001 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020 and surplus cash of $39,082 as of September 30, 2021, which includes the undeposited amount from September 30, 2020. This amount was not deposited into a residual receipts fund accou...

Identifying Number: 2024-001 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020 and surplus cash of $39,082 as of September 30, 2021, which includes the undeposited amount from September 30, 2020. This amount was not deposited into a residual receipts fund account. The Organization calculated surplus cash of $149,237 as of September 30, 2022, which includes the undeposited amount from September 30, 2021. The Organization has not deposited this amount into a separate residual receipts fund account within 90 days of the fiscal year-end. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Surplus cash was caused by a release from the replacement reserve and a timing difference between the release of the reserve and the addition of building improvments. Building improvements and a related payable were recorded during the year ended September 30, 2023. As of September 30, 2024, the Organization did not have any surplus cash. The construction payable will be paid in full in the near future.

View Audit 341012

Finding 521076 (2024-001)

None 2024

Marion Williamson County Parkway, LLC

IL

HUD Housing Programs

Identifying Number: 2024-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management ...

Identifying Number: 2024-001 Finding: The Organization expanded the licensed bed size of the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management has had multiple communications since May 2013 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with the lender in March 2022 to resolve the finding, and an application to HUD for approval of the license change was filed. Management most recently corresponded with the lender in August 2024. Lender is acquiring Phase I study to send to HUD. Management is currently waiting on HUD’s review for completion.

View Audit 341009

Finding 521075 (2024-001)

None 2024

Jerseyville North State, LLC

IL

HUD Housing Programs

Identifying Number: 2024-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in th...

Identifying Number: 2024-001 Finding: The Organization reduced the licensed bed size of the mortgaged property by 6 skilled nursing beds before obtaining an approval from HUD. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the process of obtaining after-the-fact approval from HUD to resolve this finding by sending a letter of request to HUD with additional information on the bed change. Management most recently submitted additional information to the lender in September 2024.

View Audit 341006

Finding 520954 (2024-002)

Significant Deficiency 2024

Orion Area Not-for Profit Housing Corporation

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Corrective Action Plan Orion Area Non-Profit Housing Corporation Project No. 044-11113 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in internal...

Corrective Action Plan Orion Area Non-Profit Housing Corporation Project No. 044-11113 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Section 8 Housing Assistance Payments (ALN# 14.195) Condition. Less than 40% of tenants who moved into the property during the year met the extremely low-income threshold and management did not maintain records of marketing efforts targeted to extremely low-income families, demonstrating that reasonable efforts were made to fill available units accordingly and that such efforts are ongoing. Effect. As a result of this condition, the Project failed to meet the prescribed income targeting requirements and documentation of marketing efforts to reach the target population. Plan. Management agrees with finding 2024-002. Management agrees to target extremely low-income individuals for residence, and to retain marketing records that support this effort. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2025

View Audit 340845

Finding 520950 (2024-001)

Significant Deficiency 2024

East Detroit Area Non-Profit Housing Corporation

MI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in...

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of a sample of 6 tenant files, it was noted: 1. One out of six instances where an EIV was not run for a tenant file within 90 days of move in; 2. One out of six instances where a refund was not disbursed to a tenant within 60 days of move-out; 3. Two out of six instances where the incorrect checking account balance was used in the verification of tenant assets; Effect. As a result of this condition, employees did not follow HUD guideline procedures, and/or did not properly calculate the tenant subsidy in HUD Form 50059. While there were no significant differences in the amount of subsidies allowed compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2024-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: 1/31/2025

View Audit 340843

Finding 520949 (2024-001)

Significant Deficiency 2024

Isothermal Planning and Development Commission

NC

HUD Housing Programs Reporting

FRC has contracted with an independent CPA to complete the electronic filing of the 2024 audited financial information to HUD, which will be done as soon as the 2024 unaudited financial information is accepted by HUD.

View Audit 340841

Finding 520948 (2024-002)

Significant Deficiency 2024

Highland Area Non-Profit Housing Corporation

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Corrective Action Plan Highland Area Non-Profit Housing Corporation Project No. 044-11111 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in inter...

Corrective Action Plan Highland Area Non-Profit Housing Corporation Project No. 044-11111 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Section 8 Housing Assistance Payments (ALN# 14.195) Condition. Less than 40% of tenants who moved into the property during the year met the extremely low-income threshold and management did not maintain records of marketing efforts targeted to extremely low-income families, demonstrating that reasonable efforts were made to fill available units accordingly and that such efforts are ongoing. Effect. As a result of this condition, the Project failed to meet the prescribed income targeting requirements and documentation of marketing efforts to reach the target population. Plan. Management agrees with finding 2024-002. Management agrees to target extremely low-income individuals for residence, and to retain marketing records that support this effort. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2025

View Audit 340840

Finding 520887 (2024-002)

Material Weakness 2024

Lutheran Social Services of Central Ohio Kensington Place, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact per...

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340745

Finding 520886 (2024-002)

Material Weakness 2024

Ashland Assisted Living, Inc. D/b/a Lutheran Village of Ashland

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340744

Finding 520885 (2024-004)

Significant Deficiency 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2024-004 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520884 (2024-003)

Material Weakness 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520741 (2024-001)

Significant Deficiency 2024

Kingsport Housing and Redevelopment Authority

TN

HUD Housing Programs

MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these in...

MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these inspections being completed timely, abatement will also be processed timely. Person Responsible: HCV Department 423-245-0135 Anticipated Completion Date: October 1, 2024

View Audit 340465

Finding 520623 (2024-001)

Material Weakness 2024

Housing Authority of the County of Scotts Bluff, Nebraska

NE

HUD Housing Programs Material Weakness Reporting

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able ...

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able to be performed in a proper submission time line. The housing authority has already taken steps to be sure the information is sent to the fee accountant in a proper time period at the end of the month. Currently, we are following up monthly with the fee accountant head to ask how getting monthly’s caught up is going. The most recent attempt also requested that extra staff be added to get Housing Partner’s monthly reports caught up. We are actively taking steps to keep following up with the fee accountant. This is a problem that is going to need to be resolved or the housing authority may be forced to look for a new fee accountant.

View Audit 340284

Finding 520581 (2024-002)

Significant Deficiency 2024

Community Teamwork, Inc.

MA

Questioned Costs Eligibility HUD Housing Programs

1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the v...

1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of Form HUD-50058 MTW. As part of new protocols, program representatives are required to review the utility breakdown located in the tenant files to confirm that the utility allowance given to the tenant during the annual certification matches with the utility allowance in the tenant file. 2) Director of Intake and Leasing will ensure that the 120-day report is being run in a timely manner.

View Audit 340186 Questioned Costs: $1

Finding 520579 (2024-001)

Significant Deficiency 2024

Community Teamwork, Inc.

MA

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the veri...

Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of form HUD-50058.

View Audit 340186

Finding 520377 (2024-004)

Significant Deficiency 2024

County of Columbus

NC

HUD Housing Programs Reporting

2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit t...

2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Subsystem (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Interim Finance Director Auditee’s Response: The FASS-PH for fiscal year ended 2023 was completed in December 2024. The County will continue its efforts to complete audits in a timely manner. Proposed Completion Date: July 1, 2025

View Audit 340100

Corrective Action Plans

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