Corrective Action Plans

Finding 498920 (2023-001)

Significant Deficiency 2023

Regent at Maplewood, LLC Dba: the Seasons at Maplewood

MN

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security depos...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to maintain tenant security deposits in a separate bank account in an amount adequate to cover the security deposit liability. The security deposit bank account balance was not adequate to cover the security deposit liability. Recommendation: Recommend management fund the security deposit account in an amount that is adequate to cover the security deposit liability. There is no disagreement with the audit finding. Action taken in response to finding: We have funded the security deposit account in an amount adequate to cover the security deposit liability. Name of the contact person responsible for corrective action: Cassandra Johnson Planned completion date for corrective action plan: July 2024

View Audit 321756

Finding 498901 (2023-002)

Significant Deficiency 2023

City of Charleston, South Carolina

SC

HUD Housing Programs Period of Performance Reporting

The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

View Audit 321709

Finding 498867 (2023-002)

None 2023

City of Bayonne

NJ

HUD Housing Programs Reporting

The City will ensure that the Annual MBE Report is filed.

View Audit 321620

Finding 498836 (2023-001)

Material Weakness 2023

Housing Authority of Columbus

GA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets an...

Finding 2023-001- Accounting Controls - Internal Controls over Financial Statement Preparation ALN 14.881- Noncompliance and Material Weakness Corrective Action Plan: 1. Cash and Investments • HACG cash reconciliations will be completed, verified, and reported to the CEO monthly 2. Capital Assets and Depreciation • Comptroller will update and verify capital assets throughout the year, in accordance with the HACG's procurement policy. • Comptroller will verify the reporting period is accurate for the depreciation schedule. 3. Notes Receivable and Notes Payable • Verify monthly that all note receivables and payables are reported correctly 4. General Financial Statement Reconciliation • CFO will review all financials throughout the year to assure unaudited financial statements are presented accurately. Person Responsible: Carla Godwin Anticipated Completion Date: On-going

View Audit 321589

Finding 498831 (2023-001)

Significant Deficiency 2023

City of Platteville

WI

Internal Control / Segregation of Duties HUD Housing Programs

Finding #2023-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control ...

Finding #2023-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. All internal control duties can be classified into four broad categories: authorization, custody, recordkeeping, and reconciliation. No one person should have control of two or more of these four categories for any one cycle. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, there are the following overlapping duties: - Both Accounting Specialists have the authority to enter invoices into the system, print checks, and have access to the electronic signatures. Preferably, the check cutting process would separate the entering of payment information into the system and the ability to print signed checks. - One Accounting Specialist creates deposits and makes deposits with the bank. Although not the standard procedure, the Accounting Specialist has the authority to collect cash receipts. Ideally, separate individuals would collect cash and make deposits. - The Housing Authority Executive Director opens the mail, creates deposits and takes deposits to the bank. The Executive Director also enters invoices into the system and prints checks. The Board of Commissioners approves disbursements and all checks require dual signatures. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Cause: Limited number of personnel. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties.

View Audit 321586

Finding 498767 (2023-001)

Material Weakness 2023

Housing Authority of Asotin County

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: KayLee Rosgen, Manager, Business and Finance 1212 Fair St., Clarkston, WA 99403 (509) 758-5751 ext. 4 Corrective action the auditee plans to take in response to the finding: The Housing Authority does concur with the State Auditor’s Office finding that the Housing Quality Standards (HQS) requirements are to follow up with the landlord if any life-threatening deficiencies are identified during an inspection. The requirement states that “If a deficiency is life-threatening, the owner (landlord) must correct the deficiency within 24 hours of notification” (24 CFR 982.404(a)(3)). The Housing Authority’s corrective action plan moving forward includes the following: • Reviewing HQS/NSPIRE standards with current staff assigned to performing and processing Section 8 inspections during a monthly meeting • Implement internal controls that ensure all life-threatening deficiencies are identified and all required notifications are made • Review all parts of the Code of Federal Regulations (CFR) and PIH notices distributed by HUD monthly that pertain to HQS/NSPIRE inspection standards • All pertinent staff will take the next NSPIRE Inspection Standards training (all inspectors and Section 8 Occupancy Specialist) • Updating our process to include the use of a new inspection checklist that separately identifies life-threatening deficiencies, as well as using a new form to document attempts to contact the landlord and the date the deficiency is resolved The Housing Authority acknowledges that we lacked the appropriate internal controls to identify and notify the landlords of any life-threatening deficiencies that must be corrected within 24 hours. With this corrective action plan in place as of September 9, 2024, the Housing Authority feels that we are on track to comply with the requirements set forth by HUD and any relevant CFRs. Anticipated date to complete the corrective action: September 9, 2024 (immediately and on-going)

View Audit 321448

Finding 498739 (2023-001)

Significant Deficiency 2023

White River Housing Association

WA

HUD Housing Programs Reporting

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The app...

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The approval will be reviewed by the person initiating the request and verified by the project bookkeeper.

View Audit 321420

Finding 498693 (2023-005)

Material Weakness 2023

Victoria Jennings Residences, LTD

IL

HUD Housing Programs

The Project will follow HUD directives regarding tenant recertification by issuing a new lease, and the effective utility allowance will be stated on the lease and Form HUD 50059.

View Audit 321399

Finding 498690 (2023-004)

Material Weakness 2023

Victoria Jennings Residences, LTD

IL

HUD Housing Programs

The Project will follow HUD directives regarding tenant certification.

View Audit 321399

Finding 498678 (2023-002)

Material Weakness 2023

Topeka Housing Authority

KS

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.403 § 200.405

The Authority will limit advancing funds from the Section 8 Housing Choice Voucher and Emergency Housing Voucher Programs, to allowable Fees only. The Authority’s Executive Director, Trey George, has assumed the responsibility of executing this corrective action as of November 1, 2024.

View Audit 321393 Questioned Costs: $1

Finding 498677 (2023-001)

Material Weakness 2023

Topeka Housing Authority

KS

HUD Housing Programs Subrecipient Monitoring Material Weakness

The Authority will perform inspections of assisted-units at least biennially. The identified units were not inspected due to a software anomaly. The applicable software provider has been contacted. The Authority’s Executive Director, Trey George, has assumed the responsibility of assuring timely ...

The Authority will perform inspections of assisted-units at least biennially. The identified units were not inspected due to a software anomaly. The applicable software provider has been contacted. The Authority’s Executive Director, Trey George, has assumed the responsibility of assuring timely HQS inspections and anticipates the applicable corrections by November 1, 2024.

View Audit 321393

Finding 498669 (2023-001)

Significant Deficiency 2023

Pinellas County Housing Authority

FL

Questioned Costs HUD Housing Programs Significant Deficiency

Allowability — Landlord Overpayments Housing Voucher Cluster Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: The Authority made numerous overpayments in HAP to landlords starting in the month of October2023. A variance in HAP disbursements wa...

Allowability — Landlord Overpayments Housing Voucher Cluster Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: The Authority made numerous overpayments in HAP to landlords starting in the month of October2023. A variance in HAP disbursements was noted by the Department of Housing and Urban Development (HUD), and upon further investigation by management it was determined that the overpayment to landlords was not caught by staff when the original disbursements were made. Auditor Recommendations: The Authority should work on recapturing overpaid funds from landlords that have current tenant agreements. The Authority should also monitor internal controls in place with the new software to make sure the accounting software is functioning properly. Action Taken: Upon discovering the overpayments to the landlords, HCV department promptly issued letters informing them of the excess Housing Assistance Payment (HAP) received. The letter instructed the landlords to either repay the overpaid amounts or have them recouped from future HAP payments. To date $142,824, has been successfully collected. Cherly LaRock is responsible for overseeing the collection process, and a monthly report on the status of these overpayments is submitted to the Board. Additionally, the data transferred from HAB to Yardi was thoroughly reviewed and any issues that were identified during review were promptly corrected. Finally, a Yardi consultant was engaged to assist in the evaluating the PCI-IA HAP process within Yardi. With the consultant's assistance, new procedures and controls have been established to streamline HAP payments and prevent future overpayments to landlords.

View Audit 321386 Questioned Costs: $1

Finding 498668 (2023-002)

Material Weakness 2023

Mahnomen County

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will review procedures to ensure expenditures charged to federal programs are supported with actual expenditures. Reports will undergo a review prior to submission. Completion Date – 9/30/2024

View Audit 321383 Questioned Costs: $1

Finding 498661 (2023-001)

Significant Deficiency 2023

Uniontown Housing Authority

AL

HUD Housing Programs Internal Control / Segregation of Duties

2023-001 ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements The Executive Director agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Erika Turner ...

2023-001 ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements The Executive Director agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Erika Turner Projected Completion Date: December 31, 2024

View Audit 321371

Finding 498655 (2023-004)

Material Weakness 2023

Margaret Ford Manor, Ltd.

IL

Eligibility HUD Housing Programs

The Project will properly establish that utility allowance is reported correctly on the lease and Form HUD 50059 per the effective date of the HUD-approved annual utility allowance.

View Audit 321370

Finding 498580 (2023-001)

Material Weakness 2023

Coos-Curry Housing Authority

OR

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness

U.S. Department of Housing and Urban Development Housing Voucher Cluster (Section 8 Housing Choice Vouchers AL # 14.871) Material Weakness 2023-001 Special Tests – Reasonable Rent Recommendation: We recommend the Authority enhance internal controls to ensure internal controls over the Reasonable R...

U.S. Department of Housing and Urban Development Housing Voucher Cluster (Section 8 Housing Choice Vouchers AL # 14.871) Material Weakness 2023-001 Special Tests – Reasonable Rent Recommendation: We recommend the Authority enhance internal controls to ensure internal controls over the Reasonable Rent and other grant compliance requirements are established to ensure compliance is maintained. Plan of Action: The Authority agrees with this finding. Prior to audit, the Authority had begun taking steps to correct this issue after an internal audit of tenant files determined that Rent Reasonableness documentation was missing. The steps that have been take are: 1. Employees were made aware of the issue, and training was provided to ensure that rent reasonable was reviewed and documented. 2. The use of a check list was developed to ensure the rent reasonableness steps and documentation has been performed and included in the tenant file. Going forward additional steps to ensure correction of the finding have been added. Two lines have been added to the check list. The first line is for the Eligibility Specialist to initial that all steps in the checklist have been performed and documented. The next line is for the HCV Specialist to initial that they have received the file and reviewed it to make sure that all steps of the checklist have been completed and documented within the file. Date of implementation: July 13, 2023

View Audit 321322

Finding 498533 (2023-002)

Significant Deficiency 2023

Outagamie County

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302

Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation ...

Significant Deficiency in Internal Control over Compliance, Other Matters 2023-002 Reporting Recommendation: We recommend the County review its processes and implement controls to formally review these quarterly reports and that they are compared and reconciled to the general ledger. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County is planning a more in-depth checklist of accounts to be reconciled and journal entries to be made along with regular check in and team meetings to meet the deadlines. Name(s) of the contact person(s) responsible for corrective action: Michelle Uitenbroek, Finance Director Planned completion date for corrective action plan: December 31, 2024 If the granting agencies have questions regarding this plan, please call Michelle Uitenbroek, Finance Director at 920-832-1674.

View Audit 321277

Finding 498505 (2023-004)

Significant Deficiency 2023

Peoria Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

2023-004 Housing Choice Voucher Tenant Files - Rent Calculations - ALN 14.871 - Noncompliance & Significant Deficiency Action planned in response to finding: The Peoria Housing Authority acknowledges the need to strengthen our controls over tenant file documentation and rent calculations to ensure ...

2023-004 Housing Choice Voucher Tenant Files - Rent Calculations - ALN 14.871 - Noncompliance & Significant Deficiency Action planned in response to finding: The Peoria Housing Authority acknowledges the need to strengthen our controls over tenant file documentation and rent calculations to ensure both accuracy and compliance with HUD regulations and the Peoria Housing Authority's Administrative Plan. In response, we are implementing the following corrective actions: 1. Creation of a Compliance Team The PHA will establish a Compliance Team responsible for developing and enforcing a robust quality assurance plan. This plan will include a 100% audit of all Housing Choice Voucher (HCV) participant files to ensure full compliance with HUD regulations. Any discrepancies identified will be corrected promptly, and corresponding actions will be documented. 2. Ongoing Quality Assurance Audits The Quality Assurance team will perform monthly internal file audits, reviewing 10% of files undergoing recertification and 100% of new admissions to verify accurate rent calculations. The team will also ensure that all required documentation is present, accurate, and maintained in each participant's file. 3. Third-Party Audit In addition to internal audits, the PHA will engage a third-party consultant (Nan McKay) to conduct a one-time comprehensive audit of all participant files. Following this, the consultant will review 10% of participant files monthly to ensure continued compliance with HUD standards. 4. Technical Support Additionally, a third-party consultant (Nan McKay) will provide the HCV Team with technical support required to reconcile file deficiencies noted during the 100% file audit. 5. Staff Training The HCV Department Team, except for our inspectors, will complete Rent Calculation Training and obtain the exam certification, with a minimum requisite passing score of 80%. These measures will enhance the accuracy of rent calculations and ensure adherence to our PHA Administrative Plan and HUD's regulations and timelines. Planned completion date for the corrective action plan: December 31, 2025, and Ongoing Person Responsible: Rachel Pollard and Delta Hoffmeister

View Audit 321234

Finding 498493 (2023-002)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement contr...

Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025 2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 – Rent Reasonableness Recommendation: We recommend management to implement controls over the recertification and rent change process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continue to perform quality control on files and note any pattern that develops for the same type of errors and take corrective action if a pattern develops. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2025

View Audit 321203

Finding 498490 (2023-001)

Significant Deficiency 2023

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagr...

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 – Eligibility Recommendation: We recommend management to implement controls and policies to ensure compliance with eligibility requirements. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Monitor and quality control documents as required by HUD. If quality control determines there is a pattern of the same type of discrepancy, then corrective actions will be taken. The finding is based on 2 late reexaminations and failure to automatically identify a client as disabled. This is marked as a repeat finding in the same category, but is not the same type of finding as last year.

View Audit 321203

Finding 498383 (2023-005)

Material Weakness 2023

Gloversville Housing Authority

RI

Eligibility HUD Housing Programs Material Weakness

023-005 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management c...

023-005 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management company to ensure compliance with 24 CFP 960.259 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 321116

Finding 498381 (2023-004)

Material Weakness 2023

Gloversville Housing Authority

RI

HUD Housing Programs Material Weakness Reporting

2023-004 –REPORTING: PERFORMANCE REPORTING Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the th...

2023-004 –REPORTING: PERFORMANCE REPORTING Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management company to ensure compliance with 24 CFP 985 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 321116

Finding 498379 (2023-003)

Material Weakness 2023

Gloversville Housing Authority

RI

HUD Housing Programs Subrecipient Monitoring Eligibility

023-003 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management c...

023-003 –ELIGIBILITY Material Weakness/Material Noncompliance Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third-party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 321116

Finding 498378 (2023-001)

Significant Deficiency 2023

St. Croix Labor Union Mutual Homes, Inc. Phase II

VI

HUD Housing Programs Reporting

A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding All findings have been corrected.

View Audit 321112

Finding 498377 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Omaha

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Complianc...

Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate one (1) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate one (1) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $1,532 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS enforcement. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: 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. Philisa Smith, HCV Director, is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring by December 31, 2024.

View Audit 321110 Questioned Costs: $1

Corrective Action Plans

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