Corrective Action Plans

Finding 496455 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Fountain

CO

HUD Housing Programs

2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipate...

2023-002. Tenant Files – HCV Program Corrective action planned: Complete quality audits for tenant / participant files following HUD SEMAP guidelines, file audits for PIC information and financials, minimum 3 audits until complete. Contact person: Ashlei Reeder, Executive Director. Anticipated completion date: 03/31/2025

View Audit 319377

Finding 496410 (2023-001)

Material Weakness 2023

Full Harvest Housing, Inc.

IA

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, L – Reporting, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024

View Audit 319318

Finding 496380 (2023-001)

Significant Deficiency 2023

The Affiliated Sante Group and Affiliates

MD

HUD Housing Programs

Recommendation: The Organization should make arrangements for the timely completion of requested audit files to ensure the timely filing of the consolidated financial statements for the year ending June 30, 2024. Reporting views of responsible officials: Management has been in contact with their fun...

Recommendation: The Organization should make arrangements for the timely completion of requested audit files to ensure the timely filing of the consolidated financial statements for the year ending June 30, 2024. Reporting views of responsible officials: Management has been in contact with their funders regarding the late submission and no action is expected. Management will arrange for future audits and submissions to be performed timely.

View Audit 319267

Finding 496379 (2023-003)

Significant Deficiency 2023

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train the individuals doing the calculations to ensure calculations are correctly performed and all required forms are maintained in tenant files. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024

View Audit 319262

Finding 496378 (2023-002)

Significant Deficiency 2023

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024

View Audit 319262

Finding 496377 (2023-001)

Significant Deficiency 2023

Barron County Housing Authority

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...

Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority has implemented a time tracking model as of July 1, 2023 to have back-up documentation of actual time for budget and audit purposes. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024

View Audit 319262

Finding 496356 (2023-002)

Significant Deficiency 2023

Full Circle Communities, INC

IL

HUD Housing Programs Special Tests & Provisions

Comments on the Finding and Each Recommendation: During the year ended December 31, 2023, two resident files at Liberty Lake selected for testing under HUD Consolidated Audit Guide contained improper income or asset verification information in the completed resident certification. The Agent should s...

Comments on the Finding and Each Recommendation: During the year ended December 31, 2023, two resident files at Liberty Lake selected for testing under HUD Consolidated Audit Guide contained improper income or asset verification information in the completed resident certification. The Agent should submit corrected resident certifications and implement additional policies to ensure future resident certifications are completed accurately. Action(s) taken or planned on the finding: The Agent agrees with the finding and recommendation. The Agent has processed corrected resident certifications and is in the process of implementing additional training for employees responsible for resident certifications.

View Audit 319241

Finding 496355 (2023-001)

Significant Deficiency 2023

Full Circle Communities, INC

IL

HUD Housing Programs Special Tests & Provisions

Comments on the Finding and Each Recommendation: During the year ended December 31, 2023, Villagebrook Apartments did not recertify residents timely as required by HUD Handbook 4350.3. The Agent should complete a review of all resident files and complete all recertifications that were not completed ...

Comments on the Finding and Each Recommendation: During the year ended December 31, 2023, Villagebrook Apartments did not recertify residents timely as required by HUD Handbook 4350.3. The Agent should complete a review of all resident files and complete all recertifications that were not completed timely. The Agent should ensure that all residents are recertified timely in the future. Action(s) taken or planned on the finding: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2023, the Agent has completed a 100% file review and believes that all outstanding recertifications have been completed.

View Audit 319241

Finding 496314 (2023-007)

Significant Deficiency 2023

City of Ingleside, Texas

TX

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will updat...

Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that they are following all grant agreement requirements and will maintain adequate documentation to document grant compliance.

View Audit 319202

Finding 496311 (2023-004)

Significant Deficiency 2023

City of Ingleside, Texas

TX

HUD Housing Programs Reporting Significant Deficiency

Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will r...

Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will review grant management policies and procedures to ensure the city is correctly submitting federal reporting to HUD as required.

View Audit 319202

Finding 496300 (2023-002)

None 2023

Hegemon Crest Senior Housing Inc.

OH

HUD Housing Programs

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2023-2: We concur that the Corporation failed achieve a score of satisfactory or above on the Management and Occupancy Review S3800-130 Response Indicator Agree. S3800-140 Completion Date July 29, 2024 S3800-150 Response The Corporation made all required corrections subsequent and received confirmation from HUD the MOR was closed out. S3800-160 Contact Person First Name Shelley S3800-180 Contact Person Last Name Darfus

View Audit 319191

Finding 496219 (2023-001)

Significant Deficiency 2023

City of Orange, Texas

TX

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...

Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024

View Audit 319159 Questioned Costs: $1

Finding 496205 (2023-004)

Significant Deficiency 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ...

CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-004: Section 8 Housing Assistance Payments Program Assistance Listing 14.195 and Section 221(d)(4) Insured Loan Program Assistance Listing 14.155 CORRECTIVE ACTION: Management concurs and agrees to provide oversight and monitor the expense reporting process on a monthly basis to ensure all expenses are proper expenditures of the Corporation and properly recorded in the financial statements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 496204 (2023-005)

Material Weakness 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods...

CORRECTIVE ACTION PLAN Name and Number of the Project: See below Audit Firm: M Group, LLP Audit Period: December 31, 2023 Project Name of Waters at James Crossing, LP, FHA/Contract No. VA36-L000-130, Questioned Cost of $52,007; Project Name of Brittany Woods/Park Chase, LLC, FHA/Contract No. GA06L00060, Questioned Cost of $73,002; Total of $125,009. Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-005: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects will review and monitor tenant eligibility and documentation procedures to ensure compliance. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 496193 (2023-003)

Significant Deficiency 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 an...

CORRECTIVE ACTION PLAN Name and Number of the Project: Afton Gardens, LLC, VA36L00002; Boulder Creek, LLC, SC16M000064; Brentwood Crossing, LLC, NC19M000070; Brittany Woods/Park Chase, LLC, GA06L00060; Cedar Moor, LLC, NC19L000146; Crescent Hills, LLC, SC16M000062; Spring Grove, LLC, SC16L000003 and SC160056002; Timber Ridge, LLC, NC19M000088; Gretna Village, LP, 02-1709-HF/SP and 02-1710-HCD; Waters at James Crossing, LP, VA36L000130. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-003: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Projects are in the process of submitting an updated HUD Form 9839 for approval. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 496192 (2023-002)

Material Weakness 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Material Weakness

CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings a...

CORRECTIVE ACTION PLAN Name and Number of the Project: Gretna Village Partnership VHDA Project Numbers: 02-1709-HF/SP and 02-1710-HCD Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING 2023-002: Section 8 Housing Assistance Payments Program, Assistance Listing: 14.195 CORRECTIVE ACTION TO BE COMPLETED: The Partnership is in the process of submitting a new HAP Contract for approval from HUD. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President & CEO of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 496191 (2023-001)

Material Weakness 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...

CORRECTIVE ACTION PLAN Name of the Project: Waters at West Ashley, LP FHA/Contract No. SC16-M000-026 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, Assistance Listing #14.195 CORRECTIVE ACTION: The Partnership will meet the eligibility requirements required by the HAP Contract. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael N. Nguyen, President of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 486149 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against pro...

Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against program rules as well as our administrative plan and are working through any needed corrections. Further, we are working to automate the waitlist selection process to eliminate the current manual process as well as develop more robust controls around waitlist administration and selection. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 31, 2024. Responsible Person: Sydney Abbott-Torrence, Vice President of Property Management Division

View Audit 318801

Finding 486148 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over particip...

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over participant files in the Housing Choice Voucher Program (HCVP) with the following actions: In 2023, GHA made leadership changes through the recruitment of talented and transformational leaders that are knowledgeable of program rules and requirements. In addition to the two-pronged approach that was implemented in the prior year, GHA team members will expand Quality Control and Quality Assurance checks on program participants’ files to verify the accuracy of calculations and compliance requirements. This will be augmented by increased sampling and review from a third-party consultant. GHA will continue to provide internal and external training to team members. We have completed an independent review of over 25% of our files and we are using the results of that review to identify specific areas for ongoing training and development. We have also invested in leveraging technology to help us mitigate the errors identified during the audit. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2024. Responsible Person: Meredith Daye, Chief Operating Officer

View Audit 318801

Finding 486085 (2023-001)

Material Weakness 2023

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐d...

Finding 2023‐001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re‐inspections of 16 failed inspections within the prescribed 30‐day HAP requirement during 2023. In addition, HAP was not properly reviewed for possible abatement for these tenants. Corrective Action Plan: We now have a full‐time inspector, he’s HQS certified, and has gone through NSPIRE training. After the Interim Audit, we also created and staffed a new Housing Choice Supervisor position to better distribute the workload. We also created and staffed a Housing Choice Voucher Specialist II. This position was filled in house by a senior member of the team who will train staff, conduct monthly audits of files, prepare written standard operating procedures for processing files (i.e., annual recertifications, interim certifications, moves, terminations, portability, etc.). Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2024

View Audit 318734

Finding 486019 (2023-003)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486018 (2023-001)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486017 (2023-004)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive O...

2023-004 ALN: 14.871 - ALN 14.850 – Public & Indian Housing – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 485963 (2023-001)

None 2023

Pembroke Housing Authority

NC

Questioned Costs HUD Housing Programs

The Authority agrees with the finding. Tenant rent calculation for each file has been corrected, effective July 1, 2024. We conducted an in-house tenant income calculation class in July 2024.

View Audit 318677 Questioned Costs: $1

Finding 485752 (2023-001)

Significant Deficiency 2023

Pilgrim Towers, Inc.

CT

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have do...

Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have documentation regarding the mortgage status of the Flexible Subsidy Loan available since the HUD Section 202 mortgage was paid off in November 2016. Statement of Concurrence or Nonconcurrence: We are in agreement with this finding. Corrective Action: King's Daughters and Sons Management Company, Pilgrim Towers' new management agent as of 4/1/2024, has engaged with HUD's Northeast Multifamily Asset Resolution Specialist Branch to explore any statutory or regulatory options for loan deferral as part of a preservation transaction. These conversations are ongoing and a DRAFT proposal for loan deferral under HUD Notice 2011-05 has been submitted to that division. Name of Contact Person: Pat Thatcher, Board Treasurer patthatcher1@gmail.com 203-451-1090 Projected Completion Date: Anticipated to be competed in 2024.

View Audit 318591

Corrective Action Plans

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