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Corrective Action Plans

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Finding 497547 (2023-003)
Significant Deficiency 2023
Canaan Manor Detroit
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320277
Finding 497546 (2023-002)
Significant Deficiency 2023
Canaan Manor Detroit
LA
HUD Housing Programs
Pursuant to HUD Notice H-2012-14, the Owner/Agent is responsible for depositing Residual Receipts into the designated Residual Receipts account. Withdrawals from this account will be made only with the approval of HUD and for project purposes, including the reduction of housing assistance payments. ...
Pursuant to HUD Notice H-2012-14, the Owner/Agent is responsible for depositing Residual Receipts into the designated Residual Receipts account. Withdrawals from this account will be made only with the approval of HUD and for project purposes, including the reduction of housing assistance payments. Further guidance reflects that Project Based Section 8 Contracts will remit Residual Receipts through the offset process at HUD’s written direction. We have complied with the requirement to deposit Residual Receipts into the designated account, and we did not receive notice from HUD to submit to the offset of the assistance payments to recover the Residual Receipts. Upon receipt of HUD’s notice, we will comply with the offset process. We continue to work on preparing to submit HUD form 91186 for “Multifamily Housing Service Coordinator-First Time Funding Request” to request the approval for a Part-time Service Coordinator at the property. If approved, this will provide services to our frail and at-risk residents. To accomplish this, we will be requesting approval from HUD to use Residual Receipts to begin the program.
View Audit 320277
Finding 497544 (2023-005)
Significant Deficiency 2023
Rj Gordon
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320276
Finding 497543 (2023-004)
Significant Deficiency 2023
Rj Gordon
LA
HUD Housing Programs
In October 2023, management was notified by the banking institution of fraudulent activities that had taken place with some of the Reserve for Replacement accounts held at their institution. The banking institution closed all accounts and restricted all routine depository activity. When the new acco...
In October 2023, management was notified by the banking institution of fraudulent activities that had taken place with some of the Reserve for Replacement accounts held at their institution. The banking institution closed all accounts and restricted all routine depository activity. When the new accounts were established, all required deposits for 2023, including the adjustment for the increase in the monthly deposit amount, were made.
View Audit 320276
Finding 497539 (2023-002)
Significant Deficiency 2023
Enon Plaza
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320275
Finding 497537 (2023-003)
Significant Deficiency 2023
Canaan Manor Dayton
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320274
Finding 497536 (2023-002)
Significant Deficiency 2023
Canaan Manor Dayton
LA
HUD Housing Programs
The required annual deposit was made into the property’s reserve for replacement account. However, in October 2023, management was notified by the banking institution of fraudulent activities that had taken place with some of the Reserve for Replacement accounts held at their institution. The bankin...
The required annual deposit was made into the property’s reserve for replacement account. However, in October 2023, management was notified by the banking institution of fraudulent activities that had taken place with some of the Reserve for Replacement accounts held at their institution. The banking institution closed all accounts and restricted all routine depository activity. The banking institution established new accounts in January 2024 at which time management could resume making deposits. Management’s records reflect that 12 checks were drafted and in 2023.
View Audit 320274
Finding 497535 (2023-001)
Significant Deficiency 2023
Canaan Manor Dayton
LA
HUD Housing Programs Cash Management
Residual Receipts in the amount of $12,257 was not incurred in the fiscal year of 2023. This surplus cash was incurred in prior years. Excess residual receipts have not been remitted for two reasons 1) funds are needed for improvements which we are pursuing to 3 bids for as required and 2) HUD has n...
Residual Receipts in the amount of $12,257 was not incurred in the fiscal year of 2023. This surplus cash was incurred in prior years. Excess residual receipts have not been remitted for two reasons 1) funds are needed for improvements which we are pursuing to 3 bids for as required and 2) HUD has not notified management of the method to remit.
View Audit 320274
Finding 497534 (2023-004)
Significant Deficiency 2023
Bethel Towers
LA
HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees that HUD approved a 9250 on April 11, 2022, in the amount of $21,073 for a loan from the Reserve for Replacement Account which has not been repaid. Bethel Towers continues to experience increased expenses, specifically with utilities. The property is also experiencing vacancy and r...
Management agrees that HUD approved a 9250 on April 11, 2022, in the amount of $21,073 for a loan from the Reserve for Replacement Account which has not been repaid. Bethel Towers continues to experience increased expenses, specifically with utilities. The property is also experiencing vacancy and receivable issues causing the property to not receive its monthly gross rent potential. The property is aware there is an outstanding loan owed to the Reserve for Replacement Account and intends to repay that loan as soon as the property is financially stable and able to repay it.
View Audit 320273
Finding 497533 (2023-003)
Significant Deficiency 2023
Bethel Towers
LA
HUD Housing Programs Reporting
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
We will ensure that going forward, processes are in place to allow for the timely submission of the financial reporting requirements. Further, we request that this finding be removed as the late filing occurred in 2024 and should be given in 2024 pursuant to AU-C 935.
View Audit 320273
Finding 497532 (2023-002)
Significant Deficiency 2023
Bethel Towers
LA
HUD Housing Programs
Checks for the monthly reserve for replacement deposits for 12 months were processed for the entire year of 2023. We do admit the September and October 2023 deposits were received at the bank in October 2023. However, in October of 2023, management was notified by the banking institution where the R...
Checks for the monthly reserve for replacement deposits for 12 months were processed for the entire year of 2023. We do admit the September and October 2023 deposits were received at the bank in October 2023. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fraudulent activities had taken place with the reserve for replacement accounts. The banking institution closed all accounts and restricted all routine depository activity while they worked through the fraudulent activity. Because of this, the banking institution established new accounts in January 2024 at which time the held payments were deposited into the new account. The checks for the month of September and October cleared on January 02, 2024, management has adjusted the replacement reserve balance to reflect the deposit on January 02, 2024, and have reversed the deposit shown in September and October of 2023.
View Audit 320273
Finding 497418 (2023-001)
Material Weakness 2023
New Philadelphia City School District
OH
Matching / Level of Effort / Earmarking HUD Housing Programs
The District will check all prevailing wage rates for all contractors that work on projects that are governed by the Davis Bacon Act. All Davis Bacon projects will include a list of contractors on the project to ensure completeness of the Prevailing Wage Reports.
The District will check all prevailing wage rates for all contractors that work on projects that are governed by the Davis Bacon Act. All Davis Bacon projects will include a list of contractors on the project to ensure completeness of the Prevailing Wage Reports.
View Audit 320178
Finding 497328 (2023-001)
Significant Deficiency 2023
The Global Orphan Project, Inc.
MO
HUD Housing Programs Internal Control / Segregation of Duties
To address the finding the organization will undertake the following actions: 1)The organization will provide internal training on restricted net assets. 2)The organization will implement a process whereby monthly donations and grants are reviewed to ensure they are properly classified as restricted...
To address the finding the organization will undertake the following actions: 1)The organization will provide internal training on restricted net assets. 2)The organization will implement a process whereby monthly donations and grants are reviewed to ensure they are properly classified as restricted. 3)The organization will implement a process whereby restricted net assets are reconciled each month for all monthly activity during the accounting period as part of the month end process. The restricted net asset schedule will be reviewed and approved by an individual other than the preparer.
View Audit 320025
Finding 497327 (2023-002)
Material Weakness 2023
Barnesville Housing Authority
GA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
2023-002 Noncompliance with Activities Allowed or Unallowed (Public Housing Program ALN 14.850) We will implement controls and procedures to ensure costs are properly charged to each program. Date of completion: Ongoing
2023-002 Noncompliance with Activities Allowed or Unallowed (Public Housing Program ALN 14.850) We will implement controls and procedures to ensure costs are properly charged to each program. Date of completion: Ongoing
View Audit 320023 Questioned Costs: $1
Finding 497309 (2023-003)
Significant Deficiency 2023
Leominster Housing Authority
MA
HUD Housing Programs Eligibility Significant Deficiency
3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV trainin...
3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV training from recognized housing compliance organizations. The PHA staff will continue to supplement eligibility requirements education from recognized institutions as well as the HUD Exchange site. The PHA housing choice voucher staff will be implementing a checklist for certifications to ensure program compliance. The PHA is committed to the success of the Section 8 HCV Program and will continue to monitor and improve as we transition a new Director of Leased Housing. We are in constant contact with our HUD representatives who continue to provide great support. Planned Implementation Date: Effective Immediately Corrective Action Responsible - Team Effort: Benjamin Gold, Executive Director (978)537-5300 Adam Gautie, Assistant Executive Director Lila Fernandez, Director of Leased Housing Sue Bonney, Director of Finance
View Audit 319962
Finding 497308 (2023-002)
Significant Deficiency 2023
Leominster Housing Authority
MA
Questioned Costs HUD Housing Programs Significant Deficiency
2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. ...
2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. During this period the vendor that was contracted to conduct HQS inspections notified the PHA that they could no longer fulfil their contracted duties. Several requests for proposals were proposed however the PHA received no response. In March 2024 a new Vendor was procured to conduct HQS inspections. The PHA has begun process to train and certify a PHA staff member to perform Quality Control Inspections. The PHA is in the process of submitting additional request for proposals to contract an additional HQS inspection vendor to ensure all HQS inspections will be conducted in a timely manner as well as quality control inspections, and reinspection’s for HQS failed units. The PHA will be implementing policies and procedures to ensure units are reinspected in a timely manner and abated as applicable.
View Audit 319962 Questioned Costs: $1
Finding 497307 (2023-001)
Significant Deficiency 2023
Leominster Housing Authority
MA
HUD Housing Programs Reporting Significant Deficiency
1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SE...
1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SEMAP training modules as well as other pertinent information as applicable to 24 CFR 985. The PHA is also seeking additional training and credentialing from recognized organizations such as Nan McKay.
View Audit 319962
Finding 497305 (2023-001)
Significant Deficiency 2023
Meridian Place Development Corporation
OH
HUD Housing Programs Eligibility
RECOMMENDATION: MANAGEMENT OF THE PROJECT SHOULD UPDATE THEIR UNDERSTANDING OF THE INCOME LEVELS ALLOWED AND IMPLEMENT A CONTROL TO HAVE OVERSIGHT ON NEW TENANT QUALIFICATIONS. ACTION TAKEN: HOUSING STAFF AND MANAGEMENT ARE NOW AWARE OF THE "VERY LOW INCOME" LEVEL REQUIREMENT FOR THIS PROPERTY. MOVI...
RECOMMENDATION: MANAGEMENT OF THE PROJECT SHOULD UPDATE THEIR UNDERSTANDING OF THE INCOME LEVELS ALLOWED AND IMPLEMENT A CONTROL TO HAVE OVERSIGHT ON NEW TENANT QUALIFICATIONS. ACTION TAKEN: HOUSING STAFF AND MANAGEMENT ARE NOW AWARE OF THE "VERY LOW INCOME" LEVEL REQUIREMENT FOR THIS PROPERTY. MOVING FORWARD, ALL TENANTS WILL BE REVIEWED WITH THIS INCOME LEVEL.
View Audit 319958
Finding 497304 (2023-001)
Material Weakness 2023
United Auto Workers Senior Citizens' Center Inc.
IL
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and quest...
U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
View Audit 319953
Finding 497303 (2023-001)
Significant Deficiency 2023
Georgetown Housing Authority
SC
Eligibility HUD Housing Programs Reporting
GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective A...
GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective Action: We will iplement proper internal control procedures for the Public and Indian Housing Program eligiblity requirements. Proposed Completion Date: Immediately.
View Audit 319952
Finding 497298 (2023-001)
Significant Deficiency 2023
Webster Housing Authority
MA
HUD Housing Programs Special Tests & Provisions Significant Deficiency
023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediate...
023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Maria A. Medeiros, Executive Director
View Audit 319939
Finding 497282 (2023-002)
Material Weakness 2023
City of West Allis
WI
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development 2023-002 Reasonable Rent - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with ...
U.S. Department of Housing and Urban Development 2023-002 Reasonable Rent - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with documentation requirements for rent reasonableness determinations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With similar prior audit findings, the PHA has been frustrated that their software retained evidence that rent reasonableness determinations were conducted as required, but unfortunately the software did not retain sufficient details for the auditors to conduct the required review. During 2023 the PHA updated their procedures to require that staff manually save (print-screen) the previous rent reasonableness details to the tenant file in the software before they conduct the new rent reasonableness determination. Additionally, the PHA opted to contract the services of McCright & Associates LLC, which is a HQS servicing company that provides housing quality inspections for initial, and annual, and special inspections. In particular, SEMAP indicator ii. Sound determination of reasonable rent for each unit leased is ensured by McCright & Associates Rent Reasonableness report, which uses a property appraisal model comparing the subject property to three comparable properties. This data is provided to the PHA on each unit inspected. Housing staff downloads, prints, and uploads the rent reasonableness report to each tenant file to remain compliant with PHA specific protocols. The instances of non-compliance found during the 2023 audit occurred prior to the implementation of these new procedure so staff believe that appropriate steps have been taken to address this concern Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.
View Audit 319901
Finding 497281 (2023-001)
Significant Deficiency 2023
City of West Allis
WI
HUD Housing Programs Eligibility Significant Deficiency
U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Ente...
U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Enterprise income Verification (EIV) eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff understand that income verification is essential to ensuring that only eligible participants are provided housing assistance benefits. In late 2023 they implemented a new file review procedure where the Community Development Senior Planner reviews all files processed by operational housing staff as a matter of quality control. In addition, the protocol for PHA quality control includes following the Section Eight Management Assessment Program (SEMAP) indicator iv. Accurate verification of family income by ensuring EIV Reports validate family income 120 days of submission of a new admission or reexamination and maintain copies of the report in the tenant file resolving any discrepancies of the family within 60 days of the EIV Report. The one instance of non-compliance found during the 2023 audit occurred prior to the implementation of this new procedure so staff believe that appropriate steps have been taken to address this concern. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.
View Audit 319901
Finding 497276 (2023-001)
Significant Deficiency 2023
Somersworth Housing Authority
NH
HUD Housing Programs Reporting Significant Deficiency
Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of fina...
Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of financial statements)
View Audit 319896
Martin Luther King Gardens Urban Renewal, Inc.
NJ
HUD Housing Programs Reporting
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events.
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events.
View Audit 319873
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