FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,889
In database
Filtered Results
8,011
Matching current filters
Showing Page
11 of 321
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 1218338 (2025-001)
Material Weakness 2025
Greenpointe Regional Housing, Inc.
NC
Eligibility HUD Housing Programs
The Organization agrees with the finding. The file in question was corrected February 24, 2026.
The Organization agrees with the finding. The file in question was corrected February 24, 2026.
View Audit 404579
Finding 1218337 (2025-001)
Material Weakness 2025
Asi - St. Cloud, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to ma...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in March 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 404578
Finding 1218336 (2025-001)
Material Weakness 2025
Fairview Housing, Inc.
NC
HUD Housing Programs
The Organization agrees with the finding. The amount owed, $210, was deposited into the Replacement Reserves account in February 2026.
The Organization agrees with the finding. The amount owed, $210, was deposited into the Replacement Reserves account in February 2026.
View Audit 404577
Finding 1218335 (2025-001)
Material Weakness 2025
Minnehaha County Supportive Housing, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should rec...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in December 2025 and will be corrected on the March 2026 HAP voucher. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 404574
Finding 1218334 (2025-001)
Material Weakness 2025
Cedar Creek Housing, Inc.
NC
HUD Housing Programs
The Organization agrees with the finding. The amount owed, $2,056, was repaid to Replacement Reserves in February, 2026.
The Organization agrees with the finding. The amount owed, $2,056, was repaid to Replacement Reserves in February, 2026.
View Audit 404572
Finding 1218333 (2025-001)
Material Weakness 2025
Asi - Marshall, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices b...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in December 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 404571
Finding 1218332 (2025-001)
Material Weakness 2025
Greenview Apartments, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's signed application. Recommendation: Project management should be reminded that obtaining proper documentation d...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's signed application. Recommendation: Project management should be reminded that obtaining proper documentation during the move-in process is important in tenant management. Action taken: The Project agrees with the finding. Project management will be reminded to obtain the proper documentation during the move-in process. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 404569
Finding 1218331 (2025-002)
Material Weakness 2025
Baytown Supportive Housing, INC
MN
HUD Housing Programs
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper a...
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in December 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
View Audit 404566
Finding 1218330 (2025-001)
Material Weakness 2025
Baytown Supportive Housing, INC
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Recommendation: The Proje...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in December 2025 and will be corrected on the February 2026 HAP voucher.
View Audit 404566
Finding 1218323 (2025-004)
Material Weakness 2025
Housing Authority of the City of Greenville
NC
HUD Housing Programs
Finding 2025-004 – Section 8 Waiting List – Eligibility – Internal Control over Waiting List – Noncompliance and Significant Deficiency – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Waiting List Procedures The agency will establish and enforce stand...
Finding 2025-004 – Section 8 Waiting List – Eligibility – Internal Control over Waiting List – Noncompliance and Significant Deficiency – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Waiting List Procedures The agency will establish and enforce standardized procedures for: • Application intake (date/time stamping) • Placement order and preference verification • Updating applicant status • Removal and reinstatement processes All procedures will align with program regulations and be clearly documented. 2. Waiting List Management System Controls The agency will implement or strengthen controls within its waiting list system to ensure: • Automatic date/time tracking of applications • Secure user access with role-based permissions • Audit trails showing all changes (additions, updates, removals) Manual logs will be maintained if system functionality is limited. 3. Periodic Waiting List Updates & Purging The waiting list will be updated regularly to maintain accuracy: • Scheduled update notices (e.g., annually or biannually) • Proper documentation of applicant responses • Removal of ineligible or unresponsive applicants with documented justification 4. Supervisory Review & Oversight A supervisor will conduct routine reviews of waiting list activities, including: • Verification of proper placement and preferences • Review of removals and selections • Approval of any deviations from standard procedures 5. Staff Training All HCV staff involved in waiting list management will receive training on: • HUD and agency requirements • Preferences and ranking procedures • Proper documentation and recordkeeping • Fair housing compliance Refresher training will be conducted periodically. 6. Internal Quality Control Monitoring The agency will conduct periodic internal audits of the waiting list to ensure: • Compliance with policies • Accurate applicant ranking • Proper documentation of all actions Findings will be documented, and corrective actions will be implemented promptly. 7. Policy & Administrative Plan Updates The agency has revise its Administrative Plan to include: • Detailed waiting list procedures • Internal control measures • Selection and preference verification processes All updates will be approved and communicated to staff. 8. Documentation Retention The agency will maintain complete documentation for: • Applications received • Preferences verified • Correspondence with applicants • Reasons for removal or denial Files will be retained in accordance with recordkeeping requirements. Person Responsible- Consuela Knight, Director of HCV Programs Anticipated Completion Date - September 30, 2026
View Audit 404556
Finding 1218320 (2025-003)
Material Weakness 2025
Housing Authority of the City of Greenville
NC
HUD Housing Programs
Finding 2025-003 – Section 8 Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Eligibility Checklist A comprehensive eligibility checklist wi...
Finding 2025-003 – Section 8 Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed and required for all participant files. This checklist will ensure all required documents (income verification, identification, citizenship status, etc.) are obtained, reviewed, and properly filed before approval. Please see the above attachment regarding the checklist. 2. File Review & Approval Process All participant files will undergo a two-tier review process: • Initial review by the assigned staff member • Secondary review and approval by a supervisor prior to final eligibility determination No file will be approved without documented supervisory sign-off. 3. Staff Training All staff responsible for eligibility determinations will receive mandatory training on: • Program eligibility requirements • Proper documentation standards • File organization and recordkeeping procedures Refresher training will be conducted annually or as regulations change. 4. Internal Quality Control Audits Monthly random file audits will be conducted to ensure compliance with eligibility requirements and documentation standards. Findings will be documented, and corrective feedback will be provided to staff. 5. Written Policies & Procedures Update The agency has update its written policies and procedures manual to include: • Step-by-step eligibility determination processes • Documentation requirements • File retention and organization standards • Quality control measures All staff will be required to acknowledge and follow updated procedures. 6. File Organization Standardization All participant files (physical and/or electronic) will follow a uniform structure to ensure consistency, accessibility, and completeness. 7. Tracking & Monitoring System A tracking system (manual log or software-based) will be implemented to monitor: • Missing documents • Pending verifications • File status (intake, review, approved) Person Responsible- Consuela Knight, Director of HCV Programs Anticipated Completion Date - September 30, 2026
View Audit 404556
Finding 1218317 (2025-002)
Material Weakness 2025
Housing Authority of the City of Greenville
NC
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed ...
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed and required for all participant files. This checklist will ensure all required documents (income verification, identification, citizenship status, etc.) are obtained, reviewed, and properly filed before approval. Please see the above attachment regarding the checklist. 2. File Review & Approval Process All resident files will undergo a two-tier review process: • Initial review by the assigned staff member • Secondary review and approval by a supervisor prior to final eligibility determination No file will Be approved without documented supervisory sign-off. 3. Staff Training All staff responsible for eligibility determinations will receive mandatory training on: • Program eligibility requirements • Proper documentation standards • File organization and recordkeeping procedures Refresher training will be conducted annually or as regulations change. 4. Internal Quality Control Audits Monthly random file audits will be conducted to ensure compliance with eligibility requirements and documentation standards. Findings will be documented, and corrective feedback will be provided to staff by supervisor. 5. Written Policies & Procedures Update The agency has updated its written policies and procedures manual to include: • Step-by-step eligibility determination processes • Documentation requirements • File retention and organization standards • Quality control measures All staff will be required to acknowledge and follow updated procedures. 6. File Organization Standardization All resident files (physical and/or electronic) will follow a uniform structure to ensure consistency, accessibility, and completeness. 7. Tracking & Monitoring System A tracking system (manual log or software-based) will be implemented to monitor: • Missing documents • Pending verifications • File status (intake, review, approved) Person Responsible- Shanetta Moye, Deputy Director/COO Anticipated Completion Date - September 30, 2026
View Audit 404556
Finding 1218316 (2025-001)
Material Weakness 2025
Housing Authority of the City of Greenville
NC
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2025-001 - Internal Controls and Accounting for Capital Fund Grants – Cash Management and Special Tests and Provisions – Noncompliance and Significant Deficiency Capital Fund Grant Program ALN #14.872 Public and Indian Housing ALN #14.850 Corrective Action Plan: The Housing Authority of the ...
Finding 2025-001 - Internal Controls and Accounting for Capital Fund Grants – Cash Management and Special Tests and Provisions – Noncompliance and Significant Deficiency Capital Fund Grant Program ALN #14.872 Public and Indian Housing ALN #14.850 Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year September 30, 2026: a. Accounting staff will be sent to Capital Fund Training. b. Funds will be drawn and paid within 3 days of receipt. c. Funds will be drawn from appropriate BLI and distributed to the eligible line number. d. Grant end dates will be monitored to prevent loss of funding. Person Responsible: Joseph L Regan, Chief Financial Officer Anticipated Completion Date: September 30, 2026
View Audit 404556
Finding 1218313 (2025-001)
Material Weakness 2025
American Academy McAllister Institute of Funeral Service, Inc.
NY
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
As reported in the Institutes fiscal 2024 Corrective Action Plan, in May 2025, the Institute revised its current procedures to include having an employee independent from the exit conference process review that any student not enrolled in a new semester or that is enrolled at less than half time sta...
As reported in the Institutes fiscal 2024 Corrective Action Plan, in May 2025, the Institute revised its current procedures to include having an employee independent from the exit conference process review that any student not enrolled in a new semester or that is enrolled at less than half time status has received proper exit conferencing and that exit conferencing has been properly documented. Two of the findings in the current fiscal 2025 occurred prior to the May revision by the Institute of its procedures. The third finding occurred during a period that the independent party performing the review function was on leave due to a death in the family. The Institute recognizes the importance of ensuring that exit conferences are performed timely and properly documented. Management has met with its staff involved in this process to emphasize its importance. Additionally, an additional staff member has been assigned to perform the review procedures if the staff member responsible is not available to timely perform the procedures.
View Audit 404554
Finding 1218312 (2025-002)
Material Weakness 2025
Asi - Austin Texas, Inc.
MN
HUD Housing Programs Cash Management
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: A Due From Sponsor exists on the financial statements at year-end. Recommendation: The Sponsor should reimburse the Project immediately. Action Taken: The Project agrees with the finding. The Project's sponsor will reimburse ...
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: A Due From Sponsor exists on the financial statements at year-end. Recommendation: The Sponsor should reimburse the Project immediately. Action Taken: The Project agrees with the finding. The Project's sponsor will reimburse the Project as soon as possible. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
View Audit 404552
Finding 1218311 (2025-001)
Material Weakness 2025
Asi - Austin Texas, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 28 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before pa...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 28 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in March 2026.
View Audit 404552
Finding 1218296 (2025-001)
Material Weakness 2025
Miami-Dade Aviation Department
FL
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Action Taken: The Department has taken immediate corrective action to address the deficiencies identified in the files audited. All noted discrepancies are being reviewed and are in the process of being corrected, and revised Form HUD-50058 submissions will be completed and transmitted, where requir...
Action Taken: The Department has taken immediate corrective action to address the deficiencies identified in the files audited. All noted discrepancies are being reviewed and are in the process of being corrected, and revised Form HUD-50058 submissions will be completed and transmitted, where required. The Department maintains established procedures, systems, and internal controls designed to support compliance with applicable HUD requirements. To further strengthen these controls, enhancements are currently underway to improve the timeliness of processing activities, ensure accurate and thorough income verification, and enforce proper application of abatements. Additionally, the Department is implementing more robust quality control (QC) measures to verify that all required documentation is consistently obtained, reviewed, and retained. To reinforce oversight, the Department is expanding its existing QC and Housing and Community Development (HCD) review processes. This includes the implementation of a front-line supervisory review of a representative sample of recertifications prior to the submission of Form HUD-50058. This added layer of review is intended to proactively identify and correct potential errors, ensuring accuracy, completeness, and full regulatory compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Nathan Kogon, Director at (786) 469-4120. The process to start correcting the issue discussed above is currently underway, and significant progress is expected for the next fiscal year end audit.
View Audit 404539
Finding 1218215 (2025-004)
Material Weakness 2025
New Phoenix Park I LLC
CA
HUD Housing Programs Eligibility Significant Deficiency
Finding 2025-004: Eligibility- Inconsistent Tenant Rent Across Documentation Type: Significant Deficiency Condition: During testing of tenant files, two instances where the tenant rent on the rent roll/rent change notice (Subsidy Adjustment Notice) did not agree to the tenant rent on the Tenant Inco...
Finding 2025-004: Eligibility- Inconsistent Tenant Rent Across Documentation Type: Significant Deficiency Condition: During testing of tenant files, two instances where the tenant rent on the rent roll/rent change notice (Subsidy Adjustment Notice) did not agree to the tenant rent on the Tenant Income Certification. Management agrees with the finding. Management will implement a secondary review process to reconcile tenant rent amounts across all documentation before finalizing rent changes or submitting files to the PHA. A. Management will coordinate with Compliance Manager to establish a review process to ensure tenant rent amounts are reconciled and consistent across the TIC, rent roll, and all subsidy adjustment notices prior to submission to the public housing authority. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26
View Audit 404487
Finding 1218214 (2025-003)
Material Weakness 2025
New Phoenix Park I LLC
CA
HUD Housing Programs
Finding 2025-003: Eligibility – Utility Allowance Not in Agreement with UA Schedule Type: Significant Deficiency Condition: During testing of tenant files, the auditor noted one instance where the utility allowance recorded on the Tenant Income Certification (TIC) form did not agree with the approve...
Finding 2025-003: Eligibility – Utility Allowance Not in Agreement with UA Schedule Type: Significant Deficiency Condition: During testing of tenant files, the auditor noted one instance where the utility allowance recorded on the Tenant Income Certification (TIC) form did not agree with the approved Utility Allowance Schedule. Management agrees with the finding and with the auditor’s recommendation. Management will establish and implement a formal review process to ensure tenant rent calculations are accurate and consistent across all documentation, including the TIC, rent roll, and subsidy adjustment notices, prior to submission to the Public Housing Authority. A. Management will coordinate with Corporate Compliance to perform a comprehensive review of utility allowance schedules at the property. B. The Compliance Manager, in collaboration with Corporate Compliance, will implement review procedures to ensure that all utility allowances in tenant files match the approved schedules before submission. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26
View Audit 404487
Finding 1218213 (2025-002)
Material Weakness 2025
New Phoenix Park I LLC
CA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent y...
Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent year, and effective dates were backdated to reflect the current year. Management agrees with the finding and acknowledges the need to strengthen internal controls over tenant file compliance. To address this issue, management will implement a formalized tracking system for annual recertifications to ensure they are completed timely with accurate effective dates. Additionally, supervisory review and approval procedures will be enhanced prior to finalizing tenant rent changes. A. The Compliance Manager will oversee the compliance department and ensure staff complete recertifications prior to required effective dates. B. The Property Manager will conduct weekly meetings with staff to review upcoming recertifications and monitor progress to ensure timeliness. C. Management is in the process of hiring additional staff dedicated to processing recertifications to improve timeliness and compliance. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26
View Audit 404487
Finding 1218089 (2025-001)
Material Weakness 2025
Cocaa Seminole Development, Inc.
OK
HUD Housing Programs Reporting
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.
View Audit 404271
Finding 1218047 (2025-002)
Material Weakness 2025
West Central Nebraska Joint Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 404211
Finding 1217980 (2025-001)
Material Weakness 2025
Housing Authority of the City of Salem
NJ
Procurement, Suspension & Debarment HUD Housing Programs
Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Dir...
Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Director will instruct the Capital Fund Program Coordinator to utilize the HUD procurement contractor file review checklist for all the contractors going forward prior to authorizing any payments to the contractor. Anticipated date: July 1, 2026
View Audit 404188
Finding 1217954 (2025-001)
Material Weakness 2025
Latin American Community Center, Inc.
DE
Reporting HUD Housing Programs
To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. ...
To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.
View Audit 404122
Finding 1217940 (2025-002)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Boston, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 404114
« 1 9 10 12 13 321 »