Corrective Action Plans

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1. Finding 2023-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. Additionally, we agree with the recommendations. b. Action(s) Taken or Planned on the Finding To address the significant deficiency in HQS re-inspections, we will immediately implement a s...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. Additionally, we agree with the recommendations. b. Action(s) Taken or Planned on the Finding To address the significant deficiency in HQS re-inspections, we will immediately implement a streamlined scheduling and tracking system to ensure timely re-inspections and compliance with 24 CFR Part 982. Additionally, we have since replaced the staff member responsible for the non-compliance and reassigned these responsibilities to another department staff member to better allocate resources and talent to prioritize HQS re-inspections.
2023-001 ALN #14.850 – Public and Indian Housing Program – Activities Allowed, Unallowed Management agrees with the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Chanosha Lawton, Executi...
2023-001 ALN #14.850 – Public and Indian Housing Program – Activities Allowed, Unallowed Management agrees with the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Chanosha Lawton, Executive Director Projected Completion Date: June 30, 2024
View Audit 309443 Questioned Costs: $1
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant def...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Replacement Reserve Account Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. The replacement reserve balance was not maintained in an interest-bearing account. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023 as no interest was earned. Plan. Management agrees with finding 2023-003 and has developed the following plan. Management will request a waiver from HUD for the interest-bearing requirement on the project’s reserve account due to the fees charged by Bank of America, which will exceed any interest earned on the account. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Replacement Reserve Withdrawals Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Certain capital expenditures, amounting to $6,135, were requested and reimbursed from the reserve for replacements after already having been requested and reimbursed from the reserve. Management corrected this oversight and transferred the duplicate reimbursed funds from the Project's operating account to the reserve for replacements in May 2024. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-002 and has developed the following plan. All invoices submitted for reserve disbursement requests will be compared to those on prior withdrawals. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Sig...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in; 2. One out of eight instances where a tenant's saving and checking accounts were not verified by a third party; 3. One out of eight instances where the incorrect balance was used to determine the tenant's checking account balance; 4. Two out of eight instances where a copy of the tenant's security deposit was not maintained in the tenant file; Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2023-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant ...
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-003 – Required Replacement Reserve Deposits Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157)  Section 8 Housing Assistance Payments (ALN#14.195) Condition. Out of 12 required monthly deposits, 3 deposits were not made in the correct amount as approved by HUD. Effect. As a result of this condition, the reserve for replacements account was underfunded during 2023. Plan. Management agrees with finding 2023-003 and has developed the following plan. The site accountant will validate the accuracy of the reserve payment in the month prior to the end of the project’s fiscal year. Any shortfalls will be corrected by either (a) a payment request to Berkadia for mortgaged projects with escrow accounts, or (b) with a correcting payment to the reserve account maintained by the managing agent. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2024
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant def...
Corrective Action Plan Marygrove Nonprofit Housing Corp, dba Theresa Maxis Apartments Project No. 044-11119 Year Ended December 31, 2023 June 20, 2024 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2023-002 – Timely Payment of Mortgage Balance Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Special Tests and Provisions) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 12 monthly payments on the Project's HUD insured mortgage payable, that are due each fiscal year, 1 payment was late, resulting in a late fee. Effect. As a result of this condition, the mortgage was not paid on time. While there was ultimately payment of the delinquent monthly balance, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2023-002 and has developed the following plan. Mortgage invoices are now sent to two accounts payable employees, as well as a monitored inbox, to ensure timely processing. Contact Person Responsible for This Corrective Action: David DeFrain, Vice President of Finance Anticipated completion date: June 30, 2024
CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Mana...
CORRECTIVE ACTION PLAN Finding 2023-001 - Housing Choice Voucher Tenant File s - Eligibility - Int ernal Control over Tenant Files - Non compliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 CORRECTIVE ACTION PLAN: 1. All of Jonesboro HCV Specialists and HCV Manager took a Nan McKay Workshop, HCV and Public Housing Rent Calculation Course. The dates of this course were May 7, 2024 - May 9, 2024. 2. JHA has discussed the issues of the 13 files discovered during the audit and spoken to staff about making sure they know what to do. Additional training and discussion of the errors has been scheduled for next Wednesday, May 29, 2024. This was delayed due to JHA recently hiring a new full time HCV Specialist and JHA wanted to ensure all caseworkers were present and had proper training on the specific errors we incurred during the audit. 3. Peer Review - Janet Wiggins was the only one reviewing caseworker files. Janet reviews about 20 files per month. JHA has had discussion and will be expanding the number of files that are reviewed on a monthly basis. Janet Wiggins will still randomly select files as she has been doing, but each caseworker will also audit up to 5 random files from other caseworkers throughout the month to double the amount of files per month that are reviewed, which will also help us catch errors if they exist. PERSON RESPONSIBLE: N an M cKay / Paul G. Wright / Janet Wiggins ANTICIPATED COMPLETIO N DATE ( See Below ): 1. #l from above was Completed May 7, 2024 through May 9, 2024 by a Trainer from Nan McKay. 2. #2 was discussed in a staff meeting on May 29, 2024. I, Paul Wright, went over the 13 files with staff and discussed the importance of making sure that we ensure proper documentation is in the file whether full time status of children or EIV that is used to make a computation, we ensure that we are using the appropriate and proper amount of check stubs and that they are consecutive, we discussed making sure that our calculations themselves are correct if weekly, bi-weekly,monthly or annual income is used. We discussed making sure if working on a file that already has had an annual that we make sure any interim is inserted properly and we pay the correct amount on our HAP check run. 3. #3 was discussed during staff meeting on May 29, 2024 by Paul G. Wright and Janet Wiggins. I had previously spoken with HCV Manager, Janet Wiggins, and Assistant HCV Manager, Nora Schmidt, about increasing the number of files that we audit on a monthly basis. Janet examines each file when she performs a move or transfer, which is typically over 20 per month. All caseworkers will review 5 files per month from another caseworker for accuracy and make sure everything looks and is correct. This will about double the amount of files that are being reviewed on a monthly basis. This is being implemented currently and will continue moving forward. All the steps listed in the corrective action plan have been addressed and staff has been advised and trained. Peer review has begun and will continue moving forward to help increase the number of files that audited/ reviewed on a monthly basis. It is with these efforts that JHA hopes to reduce and hopefully eliminate the errors that we received during the 2023 Fiscal Year Audit.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington 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 2...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington 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 finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the overfunding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: New procedures have been implemented to ensure appropriate amounts are reserved in escrow. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 309340 Questioned Costs: $1
Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action:...
Farmville Housing Authority Corrective Action Plan For the Year Ended September 30, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Wendy Ellis Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligiblity requirements. Proposed Completion Date: Immediately
The Corporation is working to make the required deposits as cash flow permits.
The Corporation is working to make the required deposits as cash flow permits.
View Audit 309294 Questioned Costs: $1
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.
Finding 401176 (2023-003)
Significant Deficiency 2023
FINDING 2023-003: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Name of contact person – Megan Netland, Vice President of Asset Management Corrective action – The applications for reimbursement for program periods 1 through 3 were made in error. The Corporation has contacted HUD and i...
FINDING 2023-003: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Name of contact person – Megan Netland, Vice President of Asset Management Corrective action – The applications for reimbursement for program periods 1 through 3 were made in error. The Corporation has contacted HUD and is awaiting a response. Proposed completion date – Management has contacted HUD and is awaiting a response.
View Audit 309200 Questioned Costs: $1
Finding 401148 (2023-001)
Significant Deficiency 2023
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as ...
FINDING 2023-001: Lack of Segregation of Duties – Cash Receipts Name of contact person – Lisa Fischer, Chief Operating Officer Corrective action – The Corporation is acquiring a check scanning machine from our bank that will allow our administrative assistant to deposit the checks electronically as soon as they arrive in the mail. Proposed completion date – This request has been made to Bridgewater Bank and the machine will be active in the immediate future.
We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.
We will follow the HUD filing requirements of the regulatory agreement going forward. The financial statements for the year ended April 30, 2023 will be submitted electronically to HUD no later than June 30, 2024.
As of the date of this letter, management has implemented a control to ensure the monthly transfer is completed automatically and for the correct amount in accordance with the Regulatory Agreement.
As of the date of this letter, management has implemented a control to ensure the monthly transfer is completed automatically and for the correct amount in accordance with the Regulatory Agreement.
2023-008. Rent Deposits Corrective action planned: We implemented our new practices in January of 2024. Contact person: Matt Brady, Executive Director. Anticipated completion date: January 2024
2023-008. Rent Deposits Corrective action planned: We implemented our new practices in January of 2024. Contact person: Matt Brady, Executive Director. Anticipated completion date: January 2024
View Audit 309004 Questioned Costs: $1
2023-007. SEMAP Supporting Documentation Corrective action planned: QC on all indicators is now being completed as required. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-007. SEMAP Supporting Documentation Corrective action planned: QC on all indicators is now being completed as required. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-006. Significant Audit Adjustments Corrective action planned: I have spoken with Lindsey and Company and will better communicate. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-006. Significant Audit Adjustments Corrective action planned: I have spoken with Lindsey and Company and will better communicate. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2024
2023-006. Tenant Accounts Receivable Corrective action planned: Hire new employee to assist our PH – Operations Manager. Contact person: Matt Brady, Executive Director. Anticipated completion date: August 31, 2024
2023-006. Tenant Accounts Receivable Corrective action planned: Hire new employee to assist our PH – Operations Manager. Contact person: Matt Brady, Executive Director. Anticipated completion date: August 31, 2024
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly ...
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly billing of client rent is reviewed and reconciled in accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments. Auditee Response: We concur with the finding and have begun implementing the recommendations.
2023-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
2023-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly ...
2023-003 Clients Not Billed in Accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments Recommendation: We recommend that accounting staff responsible for client billing is provided sufficient training and oversight. Additionally, we recommend that monthly billing of client rent is reviewed and reconciled in accordance with the Housing Owner’s Certification and Application for Housing Assistance Payments. Auditee Response: We concur with the finding and have begun implementing the recommendations.
2023-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
2023-002 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
In accordance with HUD regulations, entities should have sufficient fidelity bond insurance coverage. The Project did not have sufficient coveraget as of 12/31/23. The Project is noncompliant with the HUD regulatory agreement. Housing Resource Center, Inc. (management agent) will expedite the proces...
In accordance with HUD regulations, entities should have sufficient fidelity bond insurance coverage. The Project did not have sufficient coveraget as of 12/31/23. The Project is noncompliant with the HUD regulatory agreement. Housing Resource Center, Inc. (management agent) will expedite the process of increasing the policy coverage amount.
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