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Corrective Action Plans

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Finding 485733 (2023-002)
Significant Deficiency 2023
New Jersey Housing and Mortgage Finance Agency
NJ
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposi...
Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposits for each project. We also recommend that the Agency implements controls to ensure that the projects are making their required monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Housing Management Officers (HMO) will continue reviewing the escrow funding levels throughout the year during the following processes: • MOR/QOR reviews (at least quarterly) • Tax disbursement processing (quarterly for most properties) • Budget Reviews (annually - a complete escrow funding analysis and update is part of the process) • ROE reviews (as submitted by the development) Asset Management will work with Finance and IT to develop an Escrow Arrears report (MITAS) that will list all delinquent escrow funding. This report will help the Asset Managers determine if developments are funding per the Escrow Change Memo from that year’s approved budget. The Escrow Change memo is sent to each development and to Finance once the budget is approved. Funding levels are based upon a thorough escrow analysis completed by the HMO. A Funding Arrears Letter will also be created and added to the workflow. This letter will be sent whenever the HMO determines that the development is not funding at the required level. Name(s) of the contact person(s) responsible for corrective action: Katone Glover (Assistant Director of Asset Management) Planned completion date for corrective action plan: These changes should be completed by November 2024. If the U.S. Department of Treasury or U.S. Department of Housing and Urban Development have questions regarding this plan, please contact William Schmidt, Assistant Director HAF/ERMA Operations at 609-278-7472 and Katone Glover, Director of Asset Management | Asset Management Division at 609-278-7380.
View Audit 318568
Finding 485728 (2023-001)
Significant Deficiency 2023
Victory Oaks, Inc.
MD
HUD Housing Programs Eligibility
The policy for the return of security deposits received on site is consistent throughout the company. This is taught to incoming sta􀆯 members to make sure that the proper timeline is adhered to during the move out process each month. The policy is specific in saying that the paperwork and letter not...
The policy for the return of security deposits received on site is consistent throughout the company. This is taught to incoming sta􀆯 members to make sure that the proper timeline is adhered to during the move out process each month. The policy is specific in saying that the paperwork and letter notifying the tenant(s) status of their security deposit whether it is a refund, or they owe additional funds upon vacating from their apartment is sent by the manager within 7 – 10 business days. The policy is attached for reference. The security deposit refund is also checked by our Regional by the 15th of each month and our inhouse Accounting Department to make sure that all security deposits are completed and sent out prior to 30 days from the day that the resident moves out. Going into 2024, this training is scheduled throughout the year and always available on our HAU Training Programs accessible to all employees. The training is for new hires and existing employees to reiterate the process to make sure all employees are aware of the sensitive timeline associated with the return of the security deposit for our tenants.
View Audit 318547
Finding 485726 (2023-002)
Material Weakness 2023
Victory Heights, Inc.
MD
HUD Housing Programs Eligibility
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that things are processed timely within the 90-day period. Going forward, management will ensure that the EIV system is utilized correctly and timely. Tenant files hav...
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that things are processed timely within the 90-day period. Going forward, management will ensure that the EIV system is utilized correctly and timely. Tenant files have been noted on the late EIV reports. Management is now running EIV reports from corporate to eliminate the pate processing or missing EIV reports.
View Audit 318546
Finding 485725 (2023-001)
Material Weakness 2023
Victory Heights, Inc.
MD
HUD Housing Programs Special Tests & Provisions Cash Management
We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the ...
We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the funding. Going forward, management will ensure that any shortage is funded on time even if operating funds are short and we have to request funds from ownership.
View Audit 318546
Finding 485723 (2023-001)
Material Weakness 2023
Victory Crest, Inc.
MD
HUD Housing Programs Eligibility
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The regional manager will be following up with the onsite staff to make sure they are in compliance.
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The regional manager will be following up with the onsite staff to make sure they are in compliance.
View Audit 318545
Finding 485722 (2023-002)
Material Weakness 2023
Palmer Park Senior Housing, Inc.
MD
HUD Housing Programs Eligibility
The onsite team members have received refresher training and policies and procedures regarding the handling of EIV reports have been reviewed with the team so that they will remain in compliance, so the EIV reports do not leave the property. The regional manager will be following up with the onsite ...
The onsite team members have received refresher training and policies and procedures regarding the handling of EIV reports have been reviewed with the team so that they will remain in compliance, so the EIV reports do not leave the property. The regional manager will be following up with the onsite staff to make sure they are in compliance. Going forward, management will ensure EIV reports are not transmitted electronically.
View Audit 318543
Finding 485721 (2023-001)
Material Weakness 2023
Palmer Park Senior Housing, Inc.
MD
HUD Housing Programs Eligibility
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that EIV data is ran within 90 days. We have checklists that the property manager follows when processing a tenant and the regional manager has gone over it and made s...
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that EIV data is ran within 90 days. We have checklists that the property manager follows when processing a tenant and the regional manager has gone over it and made some modifications. Going forward, management will ensure that the EIV system is utilized correctly and accurate amount of adjusted annual income is reported on the HUD Form 50059.
View Audit 318543
Finding 485720 (2023-002)
Significant Deficiency 2023
Cheval Court, Inc.
MD
HUD Housing Programs Eligibility
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that things are processed timely meaning within the 90-day period
Each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that things are processed timely meaning within the 90-day period
View Audit 318541
Finding 485719 (2023-001)
Significant Deficiency 2023
Cheval Court, Inc.
MD
HUD Housing Programs Special Tests & Provisions Cash Management
We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the ...
We have processes in place to account for these requirements, but in this case the year end changed, and a stub period audit was conducted. We could not make a deposit by 10/31/23 since we did not have the final audit by then and there were not sufficient funds in the operating account to cover the funding. Going forward, management will ensure that any shortage is funded on time even if operating funds are short and we have to request funds from ownership.
View Audit 318541
Finding 485718 (2023-001)
Significant Deficiency 2023
Andrew Kim House, Inc.
MD
HUD Housing Programs Eligibility
Management agrees with the finding, each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that EIV data is ran within 90 days. We have checklists that the property manager follows when processing a tenant and the regional...
Management agrees with the finding, each resident’s information is processed before moving in to ensure they don’t have tenancy elsewhere. Going forward, we will ensure that EIV data is ran within 90 days. We have checklists that the property manager follows when processing a tenant and the regional manager has gone over it and made some modifications. Going forward, management will ensure that the EIV system is utilized correctly, and that accurate amount of adjusted annual income is reported on the HUD Form 50059.
View Audit 318538
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and...
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. 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, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 318506
Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2023-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the Project verifies initial tenant income through th...
FINDING No. 2023-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the Project verifies initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Staff training has been provided and included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO.
View Audit 318500
Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interrup...
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of PRAC contract to ensure no interruption in funding. Action Taken: A schedule of contract renewals is in process and will be reviewed on a regular basis.
View Audit 318500
Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments
FL
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent publi...
Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. 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, 2023 through December 31, 2023. The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and request a HUD Form 9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against the approved 9250 on a monthly basis and is a step that has been added on the month-end close checklist.
View Audit 318500
Ehdoc Shaker Blvd, Inc. Operating As William Winpisinger Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for a timely renewal of the PRAC contract to ensu...
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for a timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: A schedule of contract renewals is in process and will be reviewed on a regular basis accordingly. New manager training is ongoing. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 318498
Ehdoc Shaker Blvd, Inc. Operating As William Winpisinger Apartments
FL
Reporting HUD Housing Programs
Oversight Agency for Audit, EHDOC Shaker Blvd., Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of indepen...
Oversight Agency for Audit, EHDOC Shaker Blvd., Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. 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, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Policies and procedures for security deposit refunds have been reinforced and will be monitored to ensure timely refund processing.
View Audit 318498
Mermentau Elderly Housing Corporation Dba Riverbend Apartments
FL
HUD Housing Programs Reporting
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. ...
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient deposits to the escrow account in a timely manner. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 318495
Mermentau Elderly Housing Corporation Dba Riverbend Apartments
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florid...
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. 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, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper.
View Audit 318495
Finding 485671 (2023-001)
Significant Deficiency 2023
Rivercrest Commons Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HD119 TIN: 20-0597209 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: Damaris Carbone, Executive Director dcarbone@amsterdamhousingauthority.org Finding ...
Name of auditee: Rivercrest Commons Housing Development Fund Company, Inc. Project No.: 014-HD119 TIN: 20-0597209 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: Damaris Carbone, Executive Director dcarbone@amsterdamhousingauthority.org Finding 2023-001 Management understands HUD’s required deposit requirement and will deposit 12 months going forward, as well as the delinquent deposits totaling $2,034 by December 31, 2024.
View Audit 318477
Finding 485670 (2023-001)
Significant Deficiency 2023
Amsterdam Housing Authority
NY
HUD Housing Programs Eligibility Period of Performance § 200.344
Name of Auditee: Amsterdam Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Damaris Carbone, Executive Director Phone: (518) 842-2894 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...
Name of Auditee: Amsterdam Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Damaris Carbone, Executive Director Phone: (518) 842-2894 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will implement a comprehensive reporting calendar and tracking system, provide staff training on reporting requirements, establish an internal review and approval process for reports, conduct quarterly internal compliance audits, maintain regular communication with HUD, and continuously improve and document reporting processes with an annual review. These actions aim to ensure timely and accurate report submissions, thereby preventing future findings and maintaining eligibility for HUD funding. (c) Planned implementation date - The Authority plans to implement procedures during the fiscal year ending December 31, 2024 to resolve the reported finding.
View Audit 318476
Finding 485637 (2023-002)
Significant Deficiency 2023
Pulaski County, Arkansas
AR
Eligibility HUD Housing Programs
Management recognizes the deficiency and has worked with HUD officials, independent auditors, and legal counsel to examine the best course of action for the Housing Choice Vouchers program. Management has decided to relinquish all housing assistance programs, including the Housing Choice Vouchers Pr...
Management recognizes the deficiency and has worked with HUD officials, independent auditors, and legal counsel to examine the best course of action for the Housing Choice Vouchers program. Management has decided to relinquish all housing assistance programs, including the Housing Choice Vouchers Program, to another entity.
View Audit 318419
Finding 485636 (2023-001)
Significant Deficiency 2023
Pulaski County, Arkansas
AR
HUD Housing Programs
Management recognizes the deficiency and has worked with HUD officials, independent auditors, and legal counsel to examine the best course of action for the Housing Choice Vouchers program. Management has decided to relinquish all housing assistance programs, including the Housing Choice Vouchers Pr...
Management recognizes the deficiency and has worked with HUD officials, independent auditors, and legal counsel to examine the best course of action for the Housing Choice Vouchers program. Management has decided to relinquish all housing assistance programs, including the Housing Choice Vouchers Program, to another entity.
View Audit 318419
Finding 485632 (2023-006)
Significant Deficiency 2023
City of Huntington Park
CA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions
Departments will work together to document and verify all documents are retained and centralized to ensure they are auditable.
Departments will work together to document and verify all documents are retained and centralized to ensure they are auditable.
View Audit 318408
Finding 485588 (2023-002)
Material Weakness 2023
Simpson Midtown INC
PA
Eligibility Subrecipient Monitoring HUD Housing Programs
Corrective Action Planned: Management has replaced the property manager with a more experienced property manager who has a full and complete understanding of the HUD regulations and processes. Management has developed policies and procedures to establish a timely database of all recertification dat...
Corrective Action Planned: Management has replaced the property manager with a more experienced property manager who has a full and complete understanding of the HUD regulations and processes. Management has developed policies and procedures to establish a timely database of all recertification dates. Name(s) of Contact Person(s) Responsible for Corrective Action: Marcia Drake, Property Manager, Ashley Kratzer, Corporate Controller
View Audit 318360
Finding 485506 (2023-001)
Significant Deficiency 2023
Neighborhood Health Association of Toledo, Inc.
OH
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
Special Tests and Provisions 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management ...
Special Tests and Provisions 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to work and educate front desk and intake staff on the importance of the required patient application documentation so that the required support is filed before applying a sliding fee discount to a patient account. In addition, continue with the system of monitoring that was established during fiscal year 2023 to review random samples of applications and sliding fees applied. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We agreed with the above comment, and we are working with our intake and finance staff to ensure all documentation is maintained on file and scanned into the EMR system to maintain the required supporting documentation. During 2023 we have implemented a system of monitoring sliding fees applied to patient accounts. Name of the contact person responsible for corrective action: Doni Miller Planned completion date for corrective action plan: Fiscal year 2024
View Audit 318279
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