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Corrective Action Plans

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Finding 503379 (2024-300)
Significant Deficiency 2024
Rivertown Neighborhood Senior Dba Rivertown Senior Apts. 044-Ee112
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Condition: The Organization failed to maintain the proper EIV documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring EIV system will be properl...
Condition: The Organization failed to maintain the proper EIV documentation Planned Corrective Action: Management has acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring EIV system will be properly utilized. Contact person responsible for corrective action: Bruce Blalock Anticipated Completion Date: 12/31/24
View Audit 325539
Finding 503295 (2024-001)
Material Weakness 2024
Telos, Inc.
WI
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Finding Number 2024-001 Planned Corrective Action Finding: The Project did not have adequate and effective controls over compliance relating to special tests and provisions requirements. The U.S. Department of Housing and Urban Development (HUD) allowed the Project to borrow $9,079 of funds from the...
Finding Number 2024-001 Planned Corrective Action Finding: The Project did not have adequate and effective controls over compliance relating to special tests and provisions requirements. The U.S. Department of Housing and Urban Development (HUD) allowed the Project to borrow $9,079 of funds from the reserve for replacements account during fiscal year 2023 to assist in cash operational needs, but the amount borrowed was not repaid to the reserve for replacements account by the former project manager on a timely basis, therefore carrying over to the current fiscal year. Corrective Response: Current management contends that these funds should have been repaid to the replacements reserve in fiscal year 2023 as operating cash was replenished, and that due to the transition of project managers during fiscal 2024, this yet unpaid amount was overlooked and has been corrected as of September 13, 2024. Anticipated Completion Date 9/13/24 Responsible Contact Person Carol Charon, Director of Nonprofit Finance 414-861-7054
View Audit 325460
Finding 503280 (2024-001)
Significant Deficiency 2024
Essex Properties Urban Renewal Associates
NJ
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
2024-001 Underfunding of the replacement reserve account. Recommendation: The Project should review its budgeting process to ensure compliance with HUD funding requirements for the replacement reserve account. Additionality, they should implement regular monitoring to prevent future underfunding. Ex...
2024-001 Underfunding of the replacement reserve account. Recommendation: The Project should review its budgeting process to ensure compliance with HUD funding requirements for the replacement reserve account. Additionality, they should implement regular monitoring to prevent future underfunding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In July 2024 management identified the increase in monthly deposits and made a deposit in July 2024 to the replacement reserve cash account for the deficiency. Name(s) of the contact person(s) responsible for corrective action: David Bishop, CEO and President Planned completion date for corrective action plan: July 2024. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call David Bishop at 973-763-9900.
View Audit 325374
Advanced Living Inc.'s Schwenckfeld Manor
PA
HUD Housing Programs Cash Management
We will follow the recommendation received from HUD.
We will follow the recommendation received from HUD.
View Audit 325324
Finding 503260 (2024-001)
Significant Deficiency 2024
Casa Otonal Housing Corporation
CT
HUD Housing Programs Eligibility
a. Comments on the Finding and Each Recommendation Management has reviewed finding 2024-001 and is in agreement that one instance where management failed to have an accurate HUD form 50059 in their lease file. b. Action(s) Taken or Planned on the Finding Documentation was submitted showing that the ...
a. Comments on the Finding and Each Recommendation Management has reviewed finding 2024-001 and is in agreement that one instance where management failed to have an accurate HUD form 50059 in their lease file. b. Action(s) Taken or Planned on the Finding Documentation was submitted showing that the 50059 was corrected to include accurate information. Management will monitor compliance with its established procedures to ensure tenant eligibility is correctly determined and that the tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.
View Audit 325321
Finding 503253 (2024-004)
Significant Deficiency 2024
Sebeka Public Schools
MN
Reporting Internal Control / Segregation of Duties Cash Management
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
2024-004 FINDING Contact Person – Dave Kerkvliet, Superintendent Corrective Action Plan – The District will begin reviewing and approving reports prior to submission for reimbursement. Completion Date – November 1, 2024
View Audit 325307
Pontiac Volunteers of America Elderly Hsg, Inc. (mcdonald Sr.)
LA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 325281 Questioned Costs: $1
Finding 503180 (2024-001)
Significant Deficiency 2024
South Pointe Phase Ii, Inc.
LA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Deposits to the replacement reserve accounts are set up to automatically debit the operating account and credit the replacement reserve account. In July, 2023, this transfer was completed in the amount of $1,200.00. However, due to a system glitch, South Pointe II did not receive their July HAP pa...
Deposits to the replacement reserve accounts are set up to automatically debit the operating account and credit the replacement reserve account. In July, 2023, this transfer was completed in the amount of $1,200.00. However, due to a system glitch, South Pointe II did not receive their July HAP payment from HUD. This resulted in funds not being sufficient for the replacement reserve transfer and the bank reversed the transfer making it appear that we withdrew money. We did not authorize a withdrawal of funds from the replacement reserve account.
View Audit 325250
Finding 503179 (2024-001)
Significant Deficiency 2024
Passman Plaza Ii, Inc.
LA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
An approval from HUD to withdraw funds from the replacement reserve account was processed twice in error. This was discovered when the bank reconciliation was done and immediately, the funds were returned to the replacement reserve account. At no time did the replacement reserve account fall under...
An approval from HUD to withdraw funds from the replacement reserve account was processed twice in error. This was discovered when the bank reconciliation was done and immediately, the funds were returned to the replacement reserve account. At no time did the replacement reserve account fall under the required balance.
View Audit 325249
Finding 503178 (2024-001)
Significant Deficiency 2024
Ouachita Grand Plaza, Inc.
LA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Replacement Reserves are held in escrow by the mortgage company. When we receive approval for withdrawal from HUD, that approval is forwarded to the mortgage company by email. Only one email was sent requesting funds of $34,996. The mortgage company processed this request twice. Ouachita Grand P...
Replacement Reserves are held in escrow by the mortgage company. When we receive approval for withdrawal from HUD, that approval is forwarded to the mortgage company by email. Only one email was sent requesting funds of $34,996. The mortgage company processed this request twice. Ouachita Grand Plaza remitted a check back to the mortgage company for the duplicate disbursement.
View Audit 325248
Vernon Senior Citizens Housing Development Corp. Operating As Sunshine Center Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and make a ret...
FINDING No. 2024-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and make a retro deposit for the underfunded amount. Action Taken: Management has provided additional training on HUD regulations, inclusive of correctly depositing funds into replacement reserves. If the audit Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 325216
Vernon Senior Citizens Housing Development Corp. Operating As Sunshine Center Apartments
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue recorded in the...
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue recorded in the correct period. Action Taken: Management has provided additional training on HUD regulations, inclusive of timely processing of authorized rent changes.
View Audit 325216
Vernon Senior Citizens Housing Development Corp. Operating As Sunshine Center Apartments
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Vernon Senior Citizens Housing Development Corporation, operating as Sunshine Center Apartments, respectfully submits the following corrective action plan for the year ended March 31, 2024. ...
Oversight Agency for Audit, Vernon Senior Citizens Housing Development Corporation, operating as Sunshine Center Apartments, respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024. The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, and tenant files are properly maintained. Action Taken: Staff training has been provided and included in monthly reporting.
View Audit 325216
Morse Elderly Housing Corporation
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Morse Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accou...
Oversight Agency for Audit, Morse Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024. The finding from the March 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified in a timely manner and all required documentation is obtained and properly maintained in the tenant files. Action Taken: Staff training has been provided and included in monthly reporting procedures. 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 325215
Finding 503162 (2024-001)
Significant Deficiency 2024
Renaissance Court, INC
OR
HUD Housing Programs Eligibility Significant Deficiency
Renaissance Court respectfully submits the following corrective action plan for the year ended June 30, 2025. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2024 Major Federal Award Findings: Finding R...
Renaissance Court respectfully submits the following corrective action plan for the year ended June 30, 2025. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2024 Major Federal Award Findings: Finding Reference #: 2024-001 Significant deficiency Recommendation: We recommend management design and implement internal controls over compliance to ensure tenant recertification is performed within the timeframe specified by HUD. Corrective Action: Renaissance Court has contracted with a new property management company, effective April 1, 2024. Due to the transition, certain tenant recertifications were completed late. Management will work with Guardian Management to improve the procedures and ensure tenant recertifications are completed in a timely manner, as specified by HUD. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.
View Audit 325204
Delta Voa Elderly Housing, INC (heaven's View Apts)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amount of $21,174. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amount of $21,174. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 324982
Finding 503000 (2024-001)
Significant Deficiency 2024
Thi-8 Hud Project No. 071-Hh010
IL
HUD Housing Programs Reporting Significant Deficiency
Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance o...
Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance of the second withdrawal. Planned Corrective Action: Management should obtain approval from HUD via form 9250 prior to withdrawing funds from the replacement reserve. Management added an additional level of control by requiring all nonrecurring THI-8 spending be approved by Manager of Real Estate Accounting prior to contract approval. Such approval will alert the manager to seek replacement reserve approval, where applicable. Contact person responsible for corrective action: Shijo Joseph, Manager of Real Estate Accounting Anticipated Completion Date: August 4, 2024
View Audit 324936
Rose Arc Housing, Inc.
RI
HUD Housing Programs
The Corporation acknowledges that sufficient deposits were not made and agrees with the recommendation. The Corporation plans to make the required reserve deposits for the year ended June 30, 2025.
The Corporation acknowledges that sufficient deposits were not made and agrees with the recommendation. The Corporation plans to make the required reserve deposits for the year ended June 30, 2025.
View Audit 324838
San Antonio Voa Living Center, Inc. (huebner Creek I)
LA
Questioned Costs HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT HAS SUBMITTED THE FORMS FOR HUD'S APPROVAL.
View Audit 324776 Questioned Costs: $1
Finding 502710 (2024-002)
Significant Deficiency 2024
Housing Authority of Burkesville
KY
HUD Housing Programs Internal Control / Segregation of Duties
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
Finding number 2023-002 When completing a lease up, we will start putting a copy of the waiting list in each tenant file.
View Audit 324761
Beacon Heights, Inc.
NE
Special Tests & Provisions HUD Housing Programs
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 7, 2024 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 324726
Miss Laura M. Raymond Homes, Inc.
CT
HUD Housing Programs Cash Management
Planned Corrective Action – We will put procedures in place to have the calculation and if needed, the required deposit, done within 90 days following year-end. Anticipated Completion Date – December 2024 There was no surplus cash and therefore no required deposit for year ended June 30, 2024. Respo...
Planned Corrective Action – We will put procedures in place to have the calculation and if needed, the required deposit, done within 90 days following year-end. Anticipated Completion Date – December 2024 There was no surplus cash and therefore no required deposit for year ended June 30, 2024. Responsible Contact Person – David Shockley, President, Board of Directors, E-mail: dshockey108@gmail.com
View Audit 324715
Finding 502570 (2024-001)
Significant Deficiency 2024
Meds Apartments
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved - Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials MEDS Apartments agrees with the finding and the auditor's recommendation have been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324579
Finding 502569 (2024-001)
Significant Deficiency 2024
Grant Village
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...
Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved – Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials Grant Village agrees with the finding and the auditor's recommendation has been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.
View Audit 324578
Finding 502563 (2024-002)
Significant Deficiency 2024
Tongore Pines Housing Developing Fund Co., Inc.
NY
Subrecipient Monitoring HUD Housing Programs
Finding 2024-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form wh...
Finding 2024-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form when performing recertifications and accepting new tenants. The organization should further establish procedures that will ensure ongoing compliance. These procedures should include training and monitoring of responsible staff. (2) Actions Taken: The property manager has obtained the form and will begin using the HUD-9887 form to obtain consent to access personal information. Procedures are being implemented to assure that this process is taking place.
View Audit 324553
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