Corrective Action Plans

Finding 1165777 (2023-003)

Material Weakness 2023

OH

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Planned Corrective: Management acknowledges the deficiency related to Housing Quality Standards inspections and is committed to ensuring compliance with 24 CFR §92.504(d). The City will review and update its existing tracking systems to ensure inspection due dates for all HOME-assisted properties ar...

Planned Corrective: Management acknowledges the deficiency related to Housing Quality Standards inspections and is committed to ensuring compliance with 24 CFR §92.504(d). The City will review and update its existing tracking systems to ensure inspection due dates for all HOME-assisted properties are accurately monitored, and will confirm that responsibility for scheduling and completing inspections is clearly assigned to a designated staff member within the Community Development department. Overdue inspections will be completed promptly, with results documented in accordance with HUD requirements. In addition, the City will review and revise current policies and procedures to strengthen inspection scheduling, address staff turnover contingencies, and improve compliance monitoring. Staff will receive updated training on HUD property standards and inspection requirements to ensure ongoing compliance. Progress will be monitored quarterly, and updates will be provided to management and the governing body. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Logan Cobbs, Community Development Director, (937) 324-7381

View Audit 376568

Finding 1164633 (2023-003)

Material Weakness 2023

Net Treatment Services, Inc. D/b/a Net Community Care

PA

Questioned Costs Student Financial Aid Cash Management

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Title IV-E & Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing Numbers: 93.658 & 93.645 Federal Award Identification Number and Year: 21-20016 (2023) & 21-20017 (2023) Award Period: J...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Foster Care Title IV-E & Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing Numbers: 93.658 & 93.645 Federal Award Identification Number and Year: 21-20016 (2023) & 21-20017 (2023) Award Period: July 1, 2022 through June 30, 2023 Type of Finding: Material Weakness in Internal Control over Compliance and Cash Management Recommendation: We recommend that management ensure that all invoices are based on actual expenses incurred and that there is a review an approval process of invoices before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Aciton take in response to finding: Management has implemented a policy which requires each invoice to be based only on actual expenses incurred for the period and prohibits the use of a straight-line calculation to draw down funds. Invoices are also approved by the CFO prior to submission for reimbursement. Name of contact person responsible for corrective action: Regan Kelly, CEO of NorthEast Treatment Cetners, Inc. (215) 451-7000 Planned completion date for corrective action plan: January 31, 2024

View Audit 374235 Questioned Costs: $1

Finding 1164322 (2023-003)

Material Weakness 2023

Consolidated Public Water Supply District No 1 of Clark County Mo

MO

Internal Control / Segregation of Duties HUD Housing Programs

The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursement...

The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursements, interim financial reports, summary of cash and certificates of deposits held, and contract pay applications and construction project status as presented by the project engineer for review and approval by the Board.

View Audit 373746

Finding 1163589 (2023-001)

Material Weakness 2023

CHESTERFIELD SQUARE MUTUAL HOMES, INC.

VA

HUD Housing Programs

Finding: 2023-001 Agency: Chesterfield Square Mutual Homes, Inc. Name of Contact Person and Title: Sharon B. Stover, Controller, Drucker & Falk, LLC Agent Anticipated Completion Date: 10/30/2023 Agency's Response: Concur Chesterfield Square Mutual Homes agrees with this finding and will implement th...

Finding: 2023-001 Agency: Chesterfield Square Mutual Homes, Inc. Name of Contact Person and Title: Sharon B. Stover, Controller, Drucker & Falk, LLC Agent Anticipated Completion Date: 10/30/2023 Agency's Response: Concur Chesterfield Square Mutual Homes agrees with this finding and will implement the following: Drucker& Falk, LLC will immediately remit a catch-up contribution for the deficient reserve contribution. Sharon B. Stover, Controller Drucker & Falk, LLC Agent

View Audit 373332

Finding 1163470 (2023-003)

Material Weakness 2023

Pohnpei Utilities Corporation

FM

Special Tests & Provisions HUD Housing Programs Reporting

PUC concurs with the auditor's recommendation. PUC will access its' needs for additional personnel and resources. October 2025, Daisy Nanpei, CFO

View Audit 373080

Finding 1162361 (2023-004)

Material Weakness 2023

Housing Authority of the City of Newark

NJ

Questioned Costs HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies are being followed on a timely basis. Leonard Spicer, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 372174 Questioned Costs: $1

Finding 1162360 (2023-003)

Material Weakness 2023

Housing Authority of the City of Newark

NJ

Questioned Costs HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies are being followed on a timely basis. Leonard Spicer, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 372174 Questioned Costs: $1

Finding 1162359 (2023-002)

Material Weakness 2023

Housing Authority of the City of Newark

NJ

Questioned Costs HUD Housing Programs

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers, Mainstream Vouchers and Emergency Housing Voucher Programs to ensure that established internal control policies are being followed on a timely basis. Leonard Spicer, Executive Director, is responsible for implementing this corrective action by December 31, 2024.

View Audit 372174 Questioned Costs: $1

Finding 1161625 (2023-001)

Material Weakness 2023

Lucille Clark Housing Development Corporation

NY

HUD Housing Programs Special Tests & Provisions Reporting

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Nu...

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Number: Current Findings on the Schedule of Findings, Questioned Costs and Recommendations: Finding 2023-001 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,712. b. Action(s) Taken or Planned on the Finding Management will transfer $1,712 from the operating account in order to fully fund the tenant security deposits account.

View Audit 371487

Finding 1160443 (2023-005)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

Eligibility HUD Housing Programs Material Weakness

2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding ...

2023-005 Eligibility – Tenant Files Public and Indian Housing Program – CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance This is a repeat finding of 2022-004, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding 2021-002, Material Weakness and Material Noncompliance) Condition: Out of a total tenant population of approximately 269 tenant files, 25 files were selected for testing. Exceptions were noted as follows: • 4 tenant files where the 214 Affidavit was not in the file or was incorrectly completed (2 files for missing 214 affidavits and 2 files where boxes were not checked to indicate adults were signing for dependents). • 5 tenant files where the tenant’s personal declaration form was missing for the time period tested. • 2 tenant files where the Form 9886 were missing for the time period tested. • 10 tenant files where there were income issues (including income calculation errors or missing support or missing Forms 50058). • 7 tenant files had deduction issues (several for deductions that were taken twice for food stamp income that was “excluded” and then deducted again, incorrect utility allowances, incorrect child care costs). • 1 tenant file where the Form 50058 was missing so unable to determine if recertification date was correct. • 4 tenant files with missing birth certificates • 1 tenant file where the tenant’s date of birth on the 50058 form did not match the tenant’s birth certificate. • 5 tenant files with missing social security cards. • 1 tenant file where the adult tenants did not sign the lease agreement. • 5 tenant files with missing EIVs. Auditor’s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: As was also instituted for HCV participant files, the Authority has instituted a checklist sheet that will occupy the front interior of all tenant files. This checklist will contain every document that is required to be placed in the tenant file. The Authority has and will affirm the use of its procedures, and continue to implement procedures to ensure all tenant files are maintained in accordance with policies and procedures. Additionally: • All noted deficiencies will be corrected and cured. • The Authority has also taken steps to stabilize staff by hiring a Property Manager and an Occupancy Specialist that will support the Public Housing Department. • The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured. Thereby reducing any additional findings with tenant files. • Repeated noted errors will be reported to the Senior Property Manager and additional hand's-on training regarding deficient items will be completed as necessary.

View Audit 370860

Finding 1160442 (2023-003)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

Questioned Costs HUD Housing Programs Special Tests & Provisions

2023-003 Special Tests and Provisions – Inter-Program Fund Management Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Int...

2023-003 Special Tests and Provisions – Inter-Program Fund Management Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control, Material Noncompliance Condition: There were inter-program borrowings using federal funds which are unauthorized distributions, resulting in $3,943,604 of the total $4,164,790 in inter-program "due from" and "due to" balances lacking supporting documentation or reconciliation schedules. The unsupported balances primarily consist of significant amounts due to the Public Housing program, including $1,590,789 due to AMP 2 and $2,200,000 due to AMP 199 HOPE VI. These are offset by significant amounts owed by the Housing Choice Voucher program ($1,458,947) and the Central Office Cost Center ($2,190,705). Auditor’s Recommendation: To strengthen internal controls and ensure compliance, it is recommended that the Authority perform a detailed analysis to identify and document the specific transactions comprising the outstanding inter-program balances. Based on this analysis, a formal plan should be developed to resolve and settle these balances. To prevent a recurrence, the Authority should also establish and implement written policies that outline clear requirements for proper authorization, documentation, and timely settlement of any future inter-program transactions. Specifically, the inter-program amounts should be settled every month and balances should not be carried forward. Finally, ongoing compliance can be ensured by incorporating a monthly reconciliation of all "due from" and "due to" accounts into the regular financial closing process. Action Taken: Management has begun a detailed analysis to fully reconcile all unsupported inter-program balances by April 30, 2026. Following this, a formal plan to settle the balances will be presented to the Board by May 31, 2026. To prevent a recurrence, a new Inter-Program Transfer Policy—requiring written authorization and clear documentation—is being drafted for Board approval by June 30, 2026. These new controls will be supported by mandatory monthly reconciliation procedures to ensure ongoing compliance, with all corrective actions to be fully implemented by July 31, 2026.

View Audit 370860 Questioned Costs: $1

Finding 1160441 (2023-002)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs

2023-002 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number ...

2023-002 Reporting – Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program – CFDA Number 14.850 Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control Material Noncompliance Condition: The unaudited FDS filing was not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on October 13, 2023 (the due date was August 31, 2023). The Authority was also required to submit the OMB Data Collection form to the Federal Audit Clearinghouse (“FAC”) by March 31, 2024 at completion of the single audit, but was not filed timely as the audit was completed on October 8, 2025. Auditor’s Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to staff absences and turnover, we were unable to submit the unaudited FDS before the filing deadline, and we were unable to file the OMB Data Collection Form before the filing deadline. We are taking corrective action to ensure there is adequate staffing and sufficient processes in place to submit the unaudited FDS submission and the OMB Data Collection Form before the filing deadline.

View Audit 370860

Finding 1160440 (2023-004)

Material Weakness 2023

Housing Authority of the City of Daytona Beach, Florida

FL

HUD Housing Programs

2023-004 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a r...

2023-004 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a repeat finding of 2022-001, reported as a Material Weakness and Material Noncompliance from June 30, 2022 (initially occurred as Finding 2017-001, Material Weakness and Material Noncompliance) Condition: Out of a total tenant population of approximately 1452 vouchers, 25 files were selected for testing. Exceptions were noted as follows: • 3 tenant files where the wrong utility allowance was used, which caused a miscalculation in the tenants’ utility allowance rate but had no effect on the HAP rent. • 3 tenant files where the wrong utility allowance was used, which caused a miscalculation in the tenants’ utility allowance rate. Correcting these errors would cause the HAP rent to increase by $3 and decrease by $41 and $37 for each of the three tenant files. • 1 tenant file had the following issues: o The wrong utility allowance was used, which caused a miscalculation in the tenant’s utility allowance rate. Correcting this error would decrease the HAP rent by $52. o The tenant’s asset income was miscalculated, but the error itself would not have changed the HAP rent. • 1 tenant file had the following issues: o The wrong utility allowance was used, which caused a miscalculation in the tenant’s utility allowance rate. Correcting this error would cause the HAP rent to decrease by $14. o The tenant’s asset income was miscalculated and correcting this error would decrease the HAP rent by $13. • 1 tenant file where the tenant’s other source income was excluded from the tenant’s income on the 50058 form. Auditor’s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets, and case load. Action Taken: The Authority has implemented a 100% quality control review of all participant files. Task will be completed by an outside specialized compliance consulting company. The consulting company will report initial findings to the Authority and deficiencies will be cured before the final completion of certification. Thereby reducing any additional findings with tenant files.

View Audit 370860

Finding 1160384 (2023-001)

Material Weakness 2023

Municipality of Ciales

PR

Cash Management HUD Housing Programs

: Management must strengthen internal controls to ensure that it meets the deadline period for making the deposit to the Residual Receipt Bank Account in the event of a surplus cash.

View Audit 370795

Finding 1160368 (2023-005)

Material Weakness 2023

Redevelopment Authority of the County of Lancaster

NJ

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs § 200.328

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from ...

Corrective Action Plan For the year ended December 31, 2023 The Housing Authority of the City of Hoboken respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Polcari & Company CPA 2035 Hamburg Tpke Unit H Wayne, New Jersey 07470 The findings from December 31, 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding- 2023-005 Redevelopment Authority – CDBG Type of Deficiency – Significant Deficiency Compliance Requirement – Reporting The Authority did not file accurate and timely PR-26 “Financial Summary Report” and PR-29 “Cash on Hand Report” as required. The PR-29 report is HUD’s quarterly cash on hand report of CDBG and CDBG-CV Programs Cause: The Authority did not implement proper controls, including a review process to ensure that quarterly and year-end reporting information extracted from IDIS were accurate and timely reported as required. Condition: The Authority did not have proper controls in place to ensure that quarterly and year-end reports were done in a timely manner. Criteria: The Authority is required under 24CFR570.502(b) to remit the annual performance report PR-26 specifying the amount of funds drawn from the IDIS system 90 days after year end. Under CFR 200 – Uniform Administrative Requirements, Cost Principles and Audit Requirements Subpart D section 200.328 the PR-29 quarterly report is required to be submit quarterly no later than 30 days after year end Effect of Condition: The effect of not accurate and timely reporting affects HUD’s ability to analyze program activities and properly fund programs to meet the needs of the populations served. View of Responsible Officials and Corrective Actions: This report was late every month in 2023, due to the new Finance Director trying to research and submit the correct numbers to HUD. In 2024 this report was submitted timely. If there are any questions regarding this plan, please contact: Justin Eby Executive Director (717) 394-0793 jeby@lchra.com

View Audit 370757

Finding 1160349 (2023-004)

Material Weakness 2023

Roanoke-Chowan Regional Housing Authority

NC

HUD Housing Programs Eligibility

1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Consulting Group, LLC, which outlines a detailed "Agency Health Check" for our Public Housing program. This proposal includes: • An operational audit of tenant file...

1. Revisiting AMA Consulting Group Proposal:_x000B_RCRHA is in the process of revisiting a formal proposal previously received from AMA Consulting Group, LLC, which outlines a detailed "Agency Health Check" for our Public Housing program. This proposal includes: • An operational audit of tenant files and eligibility documentation • Process mapping to improve workflow and accountability • Quality control implementation • Recommendations for electronic file storage and ongoing compliance monitoring. 2. Recent Staff Training: Nan McKay Rent Calculation Course:_x000B_To immediately address gaps in eligibility documentation practices, RCRHA staff participated in the Nan McKay HCV and Public Housing Rent Calculations Course, held March 18-20, 2025, in Washington, NC._x000B_The three-day seminar provided comprehensive instruction in: • Income and asset verification under 24 CFR Part 5 • Adjusted income and allowable deductions • Total Tenant Payment (TTP) calculations for both HCV and Public Housing • Case study applications using HUD Form 50058. 3. Internal File Review and Compliance Checklist Implementation:_x000B_RCRHA has initiated a review of all active Public Housing tenant files to ensure that required eligibility documents are present, accurate, and properly stored. A standardized checklist is being introduced to guide staff and ensure uniform compliance across all tenant records. 4. Electronic File System Evaluation:_x000B_In alignment with HUD best practices and our consultant's recommendation, RCRHA is evaluating the feasibility of transitioning to an electronic document management system to ensure long-term retention, audit readiness, and streamlined access to eligibility documentation.

View Audit 370734

Finding 1160178 (2023-009)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Subrecipient Monitoring Material Weakness

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160174 (2023-008)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its polies and procedures for ensuring inspections happen timely. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160170 (2023-007)

Material Weakness 2023

Grand Forks Housing Authority

ND

Eligibility HUD Housing Programs Material Weakness

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring proper documentation on waiting list pulls. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160162 (2023-005)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

ontact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their finance staff and will review, implement, and document controls to ensure that REAC filing is done on time. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1155827 (2023-006)

Material Weakness 2023

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.

View Audit 368219 Questioned Costs: $1

Finding 1155826 (2023-005)

Material Weakness 2023

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-005 Due to the financial situation the Project is in at June 30, 2023, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...

Finding 2023-005 Due to the financial situation the Project is in at June 30, 2023, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2024.

View Audit 368219 Questioned Costs: $1

Finding 1155825 (2023-004)

Material Weakness 2023

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.

View Audit 368219 Questioned Costs: $1

Finding 1155824 (2023-003)

Material Weakness 2023

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.

View Audit 368219 Questioned Costs: $1

Finding 1154699 (2023-084)

Material Weakness 2023

Oklahoma Water Resources Board

OK

Reporting Eligibility HUD Housing Programs § 200.303

Finding Number 2023-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action DHS agrees that improvements are needed in documentation and coordination to support the accurate identification and tracking of ARPA payments. While all recipients of t...

Finding Number 2023-084 Subject Heading (Financial) or AL no. and program name (Federal) 93.568 - LIHEAP Planned Corrective Action DHS agrees that improvements are needed in documentation and coordination to support the accurate identification and tracking of ARPA payments. While all recipients of the supplemental ARPA payments had documented arrearages and met general LIHEAP eligibility at the time of payment, we recognize the need for improved system documentation and reporting processes to support eligibility determinations and data integrity. It is also important to note that the ARPA funding was a onetime, temporary supplement to LIHEAP and is no longer active in the current program year. OKDHS is taking the following steps to strengthen system documentation, reporting accuracy, and cross-divisional reconciliation: • System and Reporting Enhancements: The Data Transformation Office (DTO) and Finance Division are collaborating to develop system functionality and reporting tools that clearly identify funding sources and improve the readability and completeness of payment data used for audit and program oversight. • Cross-Divisional Reconciliation Effort: AFS, Finance, and DTO are jointly working to establish a coordinated reconciliation process that ensures eligibility data aligns with payment records and federal reporting, including future SEFA submissions. • Process Documentation: OKDHS is documenting the updated processes and reporting requirements to ensure consistency in implementation and to support audit readiness going forward. • Internal Audit Oversight and Support: OKDHS has recently reorganized its Internal Audit division to enhance independence, improve reporting structure, and expand its capacity to support internal control consultation and program integrity reviews. Internal Audit will assist in evaluating reconciliation efforts, documentation standards, and data reporting controls as they are implemented. Anticipated Completion Date Ongoing Responsible Contact Person Kayla Urtz

View Audit 367158

Corrective Action Plans

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