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Corrective Action Plans

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Plainfield Housing Authority
CT
HUD Housing Programs Subrecipient Monitoring Eligibility
When this finding was brought to my attention, I made an immediate attempt to rectify this issue by having form 52675 signed and dated by tenants being recertified for continued assistance and have included this form in tenants' recertification packets. As of November 2024, Form 52675 will be in all...
When this finding was brought to my attention, I made an immediate attempt to rectify this issue by having form 52675 signed and dated by tenants being recertified for continued assistance and have included this form in tenants' recertification packets. As of November 2024, Form 52675 will be in all tenant files.
View Audit 314846
Finding 478173 (2023-001)
Significant Deficiency 2023
Village of Lawrence, Inc.
KS
HUD Housing Programs Reporting Significant Deficiency § 200.512
The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.
The Board of Directors will designate an individual to document financial statement preparation processes which ensure timely submission of the Single Audit Reporting Package.
View Audit 314841
Finding 478163 (2023-001)
Material Weakness 2023
Purdy R-II School District
MO
Internal Control / Segregation of Duties HUD Housing Programs
CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr T...
CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2023-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II
View Audit 314835
Timberlawn Place, Inc.
TN
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON SEPTEMBER 7, 2023 IN THE AMOUNT OF $21,785. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON SEPTEMBER 7, 2023 IN THE AMOUNT OF $21,785. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 314655
Timberlawn Place, Inc.
TN
HUD Housing Programs Cash Management
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
View Audit 314655
Finding 477913 (2023-003)
Material Weakness 2023
Aransas Pass Housing Authority
TX
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Ms...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Ms. Christina Beard will be responsible to implement this corrective action by March 31, 2024.
View Audit 314613 Questioned Costs: $1
Finding 477912 (2023-001)
Significant Deficiency 2023
Corpus Christi Housing Authority
TX
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Rhen C. Bass, Chief Financial Office...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Rhen C. Bass, Chief Financial Officer, is responsible for implementing this corrective action by September 30, 2024.
View Audit 314608 Questioned Costs: $1
Finding 406491 (2023-001)
Significant Deficiency 2023
Access to Independence of San Diego, Inc.
CA
HUD Housing Programs Internal Control / Segregation of Duties
We acknowledge the challenges that come with maintaining appropriate segregation of duties in a small accounting department and have implemented a new control measure to effectively mitigate the risks involved. Moving forward, the Executive Director will receive a copy of the payroll change report ...
We acknowledge the challenges that come with maintaining appropriate segregation of duties in a small accounting department and have implemented a new control measure to effectively mitigate the risks involved. Moving forward, the Executive Director will receive a copy of the payroll change report after each payroll where a change has occurred. The Executive Director will thoroughly review the report and any supporting documentation and initial it. The report will then be filed with the corresponding pay period's payroll journal entry. Additionally, the Executive Director has full access to view all historical payroll change reports within the payroll system.
View Audit 311668
Finding 406196 (2023-002)
Material Weakness 2023
Housing Authority of Lincoln County
OR
HUD Housing Programs Material Weakness Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by ...
Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors. HQS training with the Authority’s software provider and the housing staff has been scheduled. The training will be recorded for access by future staff and as a reference source for current staff. The training will be incorporated into the Authority’s procedures manual.
View Audit 311601
Finding 406195 (2023-001)
Significant Deficiency 2023
Housing Authority of Lincoln County
OR
HUD Housing Programs Material Weakness Significant Deficiency
Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to per...
Views of Responsible Officials and Planned Corrective Action Plan: There is no disagreement with these findings. Management has taken steps to remedy the errors, such as hiring a third-party vendor to assist in the calculation and determination of utility allowances, cross-train current staff to perform other duties related to the Housing Choice Voucher program and attend additional Housing Choice Voucher trainings.
View Audit 311601
Finding 405955 (2023-001)
Significant Deficiency 2023
Bellflower Oak Street Manor 122-Ee105
CA
HUD Housing Programs Significant Deficiency Special Tests & Provisions
CORRECTIVE ACTION PLAN Name of auditee: Bellflower Oak Street Manor Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: October 1, 2022 through September 30, 2023 CAP prepared by: Name: Sean Calendar Position: Director of Accounting Telephone: (916) 357-5300 Finding 2023-...
CORRECTIVE ACTION PLAN Name of auditee: Bellflower Oak Street Manor Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: October 1, 2022 through September 30, 2023 CAP prepared by: Name: Sean Calendar Position: Director of Accounting Telephone: (916) 357-5300 Finding 2023-001 Comments: Management agrees with the finding. Actions: Management will implement policies and procedures to ensure the financial statements are prepared timely, to ensure timely deposits to the residual receipts reserve. Additionally, management will fund $9,912 of additional reserve deposits to make the account whole.
View Audit 311517
Finding 405945 (2023-002)
Significant Deficiency 2023
Cleveland Housing Authority
TN
HUD Housing Programs Reporting
As stated in the audit report, Cleveland Housing Authority disposed of a significant number of public housing units for the purpose of RAD conversion. Due to the conversion and disposal of assets, the FDS unaudited submission was inaccurate in the statement of assets. AN adjusting entry has been m...
As stated in the audit report, Cleveland Housing Authority disposed of a significant number of public housing units for the purpose of RAD conversion. Due to the conversion and disposal of assets, the FDS unaudited submission was inaccurate in the statement of assets. AN adjusting entry has been made to correct the inaccuracy. The individual responsible for preparing and submitting for the unaudited submission is Cleveland Housing Authority's CFO, Michael Lloyd. Mr. Llyod will review the information prior to submission to ensure that all entries are stated correctly. He will also ensure that the required unaudited submission be completed and entered into the system prior to the stated deadline. The ED will be responsible for verifying that the required deadlines are being met. We trust that this corrective action plan is sufficient to correct the audit findings for the fiscal year ending December 31, 2024.
View Audit 311505
Finding 405782 (2023-001)
Significant Deficiency 2023
Primrose Apartments, Inc.
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Re: Corrective Action Plan (CAP) for Primrose Apartments, Inc. Name of Auditee: Primrose Apartments, Inc HUD Project No.: 033-EE147 Period Covered by Audit: Year Ended September 30, 2023 CAP Prepared by: Kristiann Keller Property Controlller NDC Asset Management LLC 412-578-7833 Current Findi...
Re: Corrective Action Plan (CAP) for Primrose Apartments, Inc. Name of Auditee: Primrose Apartments, Inc HUD Project No.: 033-EE147 Period Covered by Audit: Year Ended September 30, 2023 CAP Prepared by: Kristiann Keller Property Controlller NDC Asset Management LLC 412-578-7833 Current Finding on Schedule of Findings and Questioned Costs Views of Responsible Officials and Planned Corrective Action: Finding 2023-001 There is no disagreement with this audit finding. Management is in the process of communicating with the proper HUD representatives regarding the procedures required to catch­ up the funding of the replacement for reserve erroneously omitted during the year ended September 30, 2023. NDC Asset Management LLC will implement procedures to be followed any time a new property comes under management to ensure that any reserve for replacement required deposits are funded in a timely manner.
View Audit 311413 Questioned Costs: $1
Geer Village, A Housing & Development CO - Bhe
CT
HUD Housing Programs
Finding Number: 2023-002 CFDA Number: 14.157 – Supportive Housing for the Elderly Recommendations: Periodically throughout the year management should perform a proof of the account to make sure it is correct. Management Response: The processing of Reserve Requests is usually ceased at the end of bud...
Finding Number: 2023-002 CFDA Number: 14.157 – Supportive Housing for the Elderly Recommendations: Periodically throughout the year management should perform a proof of the account to make sure it is correct. Management Response: The processing of Reserve Requests is usually ceased at the end of budget season to ensure accuracy. This error was overlooked while pending approval and execution of the new budget. A deposit will be made immediately to rectify the amount– this will be completed prior to the end of the current fiscal year.
View Audit 311391
Geer Village, A Housing & Development CO - Bhe
CT
HUD Housing Programs
Finding number 2023-001 CFDA Number:14.157 – Supportive Housing for the Elderly Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely paid after the withdrawal is made and have not been used for previo...
Finding number 2023-001 CFDA Number:14.157 – Supportive Housing for the Elderly Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely paid after the withdrawal is made and have not been used for previous requests. Management Response: Management’s internal process for tracking and reviewing Replacement Reserve requests was revised in October 2023. The procedure now involves internal reviews of invoices by two separate parties, as well as an on-going shared tracking system for requests, prior to submission to avoid duplication.
View Audit 311391
Filomena Gardens Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Views of Responsible Individuals and Planned Corrective Action - Management is attempting to repay $35,248 into the replacement reserve over the next 12 months. Management is awaiting response from HUD regarding receiving the balance due for the voucher which was not paid in full. Completion date - ...
Views of Responsible Individuals and Planned Corrective Action - Management is attempting to repay $35,248 into the replacement reserve over the next 12 months. Management is awaiting response from HUD regarding receiving the balance due for the voucher which was not paid in full. Completion date - March 31, 2025 Contact person - Sonal Shah, Controller
View Audit 311345
Filomena Gardens Housing Development Fund Company, Inc.
NY
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible Individuals and Planned Corrective Action - Management is aware of the deposit requirements and has funded the delinquent amount. Completion date - March 20, 2024 Contact person - Sonal Shah, Controller
Views of Responsible Individuals and Planned Corrective Action - Management is aware of the deposit requirements and has funded the delinquent amount. Completion date - March 20, 2024 Contact person - Sonal Shah, Controller
View Audit 311345
Finding 404942 (2023-001)
Significant Deficiency 2023
Bmc Health System, Inc.
MA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303
Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: ...
Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: Matthew.OConnor@bmc.org Audit Report Reference: 2023-001 Anticipated Completion Date: December 31, 2024 Corrective Action Planned: 1) For the Workday change review, management has been re-educated on the importance of this review as well as how to complete it completely and timely. Management will perform this review for the fiscal year ended September 30, 2024 and each subsequent fiscal year. Additionally, this review will be timely reviewed by somebody separate from the preparer and the documentation of the review and subsequent approval will be retained in BMC’s records. 2) For the access provisioning deficiency, management has been re-educated on the importance of following policy with respect to granting new access to Workday, including that this granting of access be appropriately documented and approved prior to the date of provisioning said access. Additionally, documentation of the approval of access will be properly retained in the company’s records.
View Audit 311344
Finding 404884 (2023-006)
Significant Deficiency 2023
Edgerton Hospital and Health Services
WI
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-006 Special Tests and Provisions Significant Deficiency in Internal Co...
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-006 Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization did not request prior approval from HUD before entering into a finance lease agreement. A finance lease is identified in the Mortgage Note Insured by HUD as the incurrence of additional indebtedness which, by terms of the agreement, should be approved by HUD in advance of entering into such agreements. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The Organization has enhanced internal control policies to ensure all lease agreements are evaluated to determine whether the lease should be accounted for as an operation or finance lease prior to entering into the lease. If the lease is concluded to be a finance lease, HUD should be notified, and the Organization should request and receive approval from HUD prior to entering into the lease agreement. Anticipated Completion Date: June 1, 2024
View Audit 311285
Finding 404883 (2023-005)
Significant Deficiency 2023
Edgerton Hospital and Health Services
WI
Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs § 200.303
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-005 Special Tests and Provisions Significant Deficiency in Internal Co...
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-005 Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization did not retain documentation of review and approval of certain invoices or Purchase Orders. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The Organization has enhanced internal control policies to ensure all cash disbursements are reviewed and approval is documented prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: June 1, 2024
View Audit 311285
Finding 404882 (2023-004)
Material Weakness 2023
Edgerton Hospital and Health Services
WI
HUD Housing Programs Cash Management Material Weakness § 200.303
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance an...
Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Department of Housing and Urban Development (HUD) requires a quarterly reporting of financial and statistical data. Amounts reported under “All Non‐Operating Revenue” and “Other Changes in Fund Balance” in the Organization’s third quarter report submitted to HUD were not reconciled to and did not agree with the underlying financial data. The internal financial statements do not present all of the information that is required in the HUD quarterly reports and the differing information was all put to one line on the HUD quarterly report when the differences should have been evaluated and documented. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Organization approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: September 30, 2024
View Audit 311285
Eugene Smilovic Housing Development Fund Corporation
NY
HUD Housing Programs Internal Control / Segregation of Duties
We will monitor monthly to ensure deposits to Replacement Reserve are done on a timely basis.
We will monitor monthly to ensure deposits to Replacement Reserve are done on a timely basis.
View Audit 311243
Finding 404826 (2023-002)
Material Weakness 2023
Guild
MN
Special Tests & Provisions HUD Housing Programs Material Weakness
Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a chec...
Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a checklist for signing off by the responsible official. Responsible Individuals: Keith Rachey, Chief Financial Officer Anticipated Completion Date: Completed and staff trained by September 2024
View Audit 311235
Finding 404794 (2023-009)
Significant Deficiency 2023
Baltimore County, Maryland
MD
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in resp...
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reached out to our software provider to have such a report added. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 7/1/2024
View Audit 311187
Finding 404793 (2023-008)
Significant Deficiency 2023
Baltimore County, Maryland
MD
HUD Housing Programs Eligibility Significant Deficiency
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...
Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As recommended, we will seek a method to keeping, and maintaining, a list of those on top of the Wait List. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 10/1/2024
View Audit 311187
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