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Corrective Action Plans

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Finding 478356 (2023-004)
Material Weakness 2023
Alpena Housing Commission
MI
Questioned Costs Special Tests & Provisions HUD Housing Programs
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Tak...
Capital Fund Program – CFDA 14.872 Recommendation: The Commission should review the obligation and expenditure of capital grants on an ongoing basis and implement policies and procedures to ensure all federal compliances are followed pertaining to obligation and expenditures verification. Action Taken: New Management has taken over as of March 2023 and will review and implement stronger policies and procedures pertaining to capital fund grants. Anticipated Completion Date of Action: December 31, 2024.
View Audit 315015 Questioned Costs: $1
Finding 478278 (2023-004)
Significant Deficiency 2023
Crookston Housing and Economic Development Authority
MN
HUD Housing Programs Reporting Significant Deficiency
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...
1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478277 (2023-003)
Significant Deficiency 2023
Crookston Housing and Economic Development Authority
MN
HUD Housing Programs Eligibility Significant Deficiency
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Execut...
1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478276 (2023-002)
Material Weakness 2023
Crookston Housing and Economic Development Authority
MN
Allowable Costs / Cost Principles HUD Housing Programs
1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – E...
1. Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.
View Audit 314956
Finding 478275 (2023-001)
Significant Deficiency 2023
Watertown Housing Authority
MA
Eligibility HUD Housing Programs Allowable Costs / Cost Principles
Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a...
Name of Auditee: Watertown Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2023 CAP Prepared by: Michael Lara, Executive Director Phone: (617) 923-3950 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - The Authority’s HCV program coordinator will review records in each tenant’s file to ensure all required documents are present. (c) Planned implementation date of corrective action - Completed by December 31, 2024.
View Audit 314952
Finding 478208 (2023-001)
Significant Deficiency 2023
Archdiocesan Housing Authority
WA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility.
Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility.
View Audit 314901
Finding 478206 (2023-001)
Significant Deficiency 2023
Providence Manor Development Corporation
GA
Questioned Costs HUD Housing Programs
Amounts paid to management company exceed amounts dictated in agreement and approved by HUD. Management fees were overpaid during the year ended December 31, 2023. Controls were not in place to ensure managemennt fees were calculated and paid in accordance with the agreement. The effect is that the ...
Amounts paid to management company exceed amounts dictated in agreement and approved by HUD. Management fees were overpaid during the year ended December 31, 2023. Controls were not in place to ensure managemennt fees were calculated and paid in accordance with the agreement. The effect is that the project is not in compliance with HUD requirements. Policies and procedures will be reviewed to ensure management fees are paid in accordance with executed agreements as required by HUD.
View Audit 314896 Questioned Costs: $1
Finding 478202 (2023-003)
Significant Deficiency 2023
Anderson Place Apartments, Inc.
IN
HUD Housing Programs Cash Management
The management of Anderson Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
The management of Anderson Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
View Audit 314892
Finding 478199 (2023-003)
Significant Deficiency 2023
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Cash Management
The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.
View Audit 314891
Finding 478191 (2023-002)
Significant Deficiency 2023
Alliance Apartments Housing Development Fund Co., Inc.
NY
Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
View Audit 314887
Finding 478187 (2023-003)
Material Weakness 2023
Jackson Housing Commission
MI
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition:...
Finding 2023-003 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program -Assistance Listing No. 14.871; Grant period - fiscal year ended March 31,2023 Condition: We did not attain sufficient supporting data in order to audit the Commission's compliance with the Allowable Activities, Allowable Costs , Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Contact person responsible for corrective action: Arturo Puckerin Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. The Authority has reconciled the (HCVP) activities to the account ledgers for program, housing assistance payments, subsidies received by type and other income through fiscal year-end 2024 and forward. Anticipated completion date: March 31, 2024
View Audit 314861
Finding 478186 (2023-004)
Material Weakness 2023
Jackson Housing Commission
MI
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2023-004 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program-Assistance Listing No.14.872; Grant period-fiscal year ended March 31,2023 Condition: ...
Finding 2023-004 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program-Assistance Listing No.14.872; Grant period-fiscal year ended March 31,2023 Condition: We did not attain sufficient supporting data in order to audit the Commission's compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Capital Fund Program . Contact person responsible for corrective action: Arturo Puckerin Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. The Authority has reconciled the Capital fund accounting activity to the respective Capital Fund approved budgets by active program years, reconciled drawdowns and properly recorded the expenditures and drawdown by respective grant years and applicability to Asset Management Properties. Anticipated completion date: March 31, 2024
View Audit 314861
Finding 478185 (2023-002)
Material Weakness 2023
Jackson Housing Commission
MI
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2023-002 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) - Continued Corrective action planned: The authority hired a new financial fee accountant to review the internal controls ...
Finding 2023-002 - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) - Continued Corrective action planned: The authority hired a new financial fee accountant to review the internal controls and the state of the Authority's financials as of fiscal year 2023 forward. The authority was able to correct the HUD REAC Financial Data Schedule for the audited financials for fiscal year 2023, record the pension and other post-retirement employment benefits balances and begin work on reconstructing the capital asset register. The authority has integrated proper financial and accounting internal controls through the accounts payable, cash receipts, payroll and accounting entries during fiscal year 2024. The authority has the financial fee accountant work with accounting and program staff to ensure the financials are materially stated monthly, hud reporting is completed on a timely basis with materially stated financial and operational information and the executive staff is reviewing the appropriate financial information. The board approved the fiscal year 2025 budget which was in balance and set the course for continued improvement of financial reporting and proper internal controls over financial reporting. Anticipated completion date: March 31, 2024
View Audit 314861
Desoto Parish Police Jury
LA
HUD Housing Programs
The Police Jury will adhere to the standards required by the Section 8 administative plan by placing the performed annual inspections in the unit files.
The Police Jury will adhere to the standards required by the Section 8 administative plan by placing the performed annual inspections in the unit files.
View Audit 314858
Plainfield Housing Authority
CT
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
In the past, the Housing Authority has completed Rent Reasonableness forms for every new and existing tenant by referring to a rent comparison log that is periodically updated and l<ept in the office. Every tenant has the form in their files and the FMR guidelines were always adhered to assure that ...
In the past, the Housing Authority has completed Rent Reasonableness forms for every new and existing tenant by referring to a rent comparison log that is periodically updated and l<ept in the office. Every tenant has the form in their files and the FMR guidelines were always adhered to assure that the rents proposed by Landlords were reasonable. The Plainfield Housing Authority has now contracted with RentWatch as of January 4, 2024, which allows the Housing Authority to see comparable rents and automatically produces Rent Reasonable reports to print and put in tenant files.
View Audit 314846
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
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