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Finding 400390 (2023-003)
Significant Deficiency 2023
North Country Healthcare, Inc.
NH
HUD Housing Programs Reporting Significant Deficiency
Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to ...
Recommendation: We recommend that management update its portal reporting with HRSA and notify the agency that an update should have been made to its required reporting to show conformity with reporting requirements. View of Responsible Officials: Management will work to update past reporting to HRSA, along with maintaining required supporting documentation, as well as track any required adjustments needed for future Provider Relief Fund and American Rescue Plan Rural Distributions distributions in case there is any additional required reporting in the future.
View Audit 308439
Finding 400304 (2023-001)
Significant Deficiency 2023
Housing Authoirty of the City of Salem
OR
Questioned Costs HUD Housing Programs Significant Deficiency
Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Sta...
Federal Award Findings and Questioned Costs Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There were approximately 794 failed inspections during the audit period. Of a sample size of twenty-five (25) failed inspections, three (3) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $2,113 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: Since the discovery of this issue, the Housing Authority has changed its inspection extension documentation process to ensure that formal documentation, including the expiration date of any approved extension, is included with inspection paperwork. The Authority accepts the recommendation of the auditor and will update its Housing Choice Voucher Administrative Plan to define a clear process and timeline for extending and documenting the inspection compliance period for both property owners and program participants. Such changes will be effective with the October 1, 2024 Administrative Plan. The Authority will ensure enforcement of Housing Quality Standards (or any subsequent replacement). Melanie Fletcher, Assistant Housing Administrator of Operations, is responsible for implementing this corrective action by September 30, 2024. Schedule of Prior Year Audit Findings Finding 2022-001: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Status: This finding has been resolved. Finding 2022-002: Observation: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Status: This finding remains open. See finding 2023-001.
View Audit 308395 Questioned Costs: $1
Finding 400272 (2023-001)
Significant Deficiency 2023
Phoenix Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
We recommend that management require copies of payroll certification forms or personnel activity reports be completed either monthly or semi‐annually based on the specific employees charged to the grant in order to remain compliant with allowable cost requirements.
We recommend that management require copies of payroll certification forms or personnel activity reports be completed either monthly or semi‐annually based on the specific employees charged to the grant in order to remain compliant with allowable cost requirements.
View Audit 308377
Finding 400246 (2023-002)
Significant Deficiency 2023
Kitsap Mental Health Services
WA
HUD Housing Programs Subrecipient Monitoring Reporting § 200.512
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely com...
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process. Anticipated completion date – 5/17/2024
View Audit 308366
Finding 400237 (2023-002)
Material Weakness 2023
Asi - Jackson County, Inc.
MN
Questioned Costs HUD Housing Programs Reporting
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
View Audit 308354 Questioned Costs: $1
Finding 400236 (2023-001)
Material Weakness 2023
Asi - Jackson County, Inc.
MN
HUD Housing Programs Eligibility Reporting
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
View Audit 308354
Bibb County Board of Education
AL
HUD Housing Programs
The board will provide training to school administrators and counselors to ensure proper exit procedures are in place and being followed.
The board will provide training to school administrators and counselors to ensure proper exit procedures are in place and being followed.
View Audit 308344
Finding 400210 (2023-011)
Material Weakness 2023
State of Iowa
IA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.
View Audit 308332 Questioned Costs: $1
Finding 400142 (2023-001)
Significant Deficiency 2023
Independent Housing Ii, Inc.--Costello House 022-Ee-035
MA
HUD Housing Programs Cash Management
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $18,...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $18,172 into the residual receipts account immediately. The auditor also recommends that the management company continue to monitor the 60 days after year-end deadline and transmit the funds to the residual receipts account prior to this deadline, if applicable, in future years. ACTION TAKEN Management has deposited the surplus cash amount of $18,172 into the residual receipts account and will continue to monitor the 60 days after year-end deadline in the future. If the Department of Housing and Urban Development has questions regarding this plan, please call Bryan Joyce at (413)-525-4321.
View Audit 308265
Independent Housing I, Inc. - Independence House 023-Eh-020
MA
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained o...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2023-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends ensuring all current and new staff are trained on tenants’ 90-day EIV reports and ensuring they are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring use of the EIV system for move-ins and recertifications. If the Department of Housing and Urban Development has questions regarding this plan, please call Bryan Joyce at (413)-525-4321.
View Audit 308264
Florida Christian Manor, Inc. (sundale Manor)
AL
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 308245
Florida Christian Manor, Inc. (sundale Manor)
AL
HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 308244
Greenpointe Regional Housing, Inc.
NC
Questioned Costs Eligibility HUD Housing Programs
Management agrees with the finding. Corrections have been made to both tenant files. One tenant has been given a 30 day notice to vacate the unit.
Management agrees with the finding. Corrections have been made to both tenant files. One tenant has been given a 30 day notice to vacate the unit.
View Audit 308138 Questioned Costs: $1
Royal Heights Housing, Inc.
NC
Questioned Costs HUD Housing Programs
The underfunding of Replacement Reserves was discovered during the year-end reconciliation process. The required deposit was made to Replacement Reserves on March 15, 2024.
The underfunding of Replacement Reserves was discovered during the year-end reconciliation process. The required deposit was made to Replacement Reserves on March 15, 2024.
View Audit 308129 Questioned Costs: $1
Lakewood Housing, Inc.
NC
Questioned Costs HUD Housing Programs
The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on March 7, 2024.
The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on March 7, 2024.
View Audit 308122 Questioned Costs: $1
Finding 399914 (2023-003)
Significant Deficiency 2023
North East Community Action Corporation and Subsidiaries
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the pr...
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
View Audit 308058 Questioned Costs: $1
North East Community Action Corporation and Subsidiaries
MO
HUD Housing Programs
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspection...
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. CORRECTIVE ACTION PLAN RESPONSE: LCPHA has a long tradition of performing the HQS requirements and its importance is well understood. We will recommence Quality Control re-inspections.
View Audit 308058
Finding 399912 (2023-001)
Material Weakness 2023
North East Community Action Corporation and Subsidiaries
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the p...
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
View Audit 308058 Questioned Costs: $1
Leisure Acres Phase II Housing Corp., Project No. 072-Eh011
IL
HUD Housing Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed...
Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Views of responsible officials and planned corrective actions: There is no disagreement with the finding. Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date.
View Audit 308049
Finding 399901 (2023-001)
Material Weakness 2023
B'nai B'rith Covenant House of Peoria
IL
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monito...
Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.
View Audit 308048
Finding 399897 (2023-001)
Material Weakness 2023
St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 308047
Finding 399891 (2023-001)
Material Weakness 2023
Hanna City Home Association D/b/a Heritage Senior Homes
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent and Wes Clanton, board president of project will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent and Wes Clanton, board president of project will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 308045
Finding 399884 (2023-004)
Significant Deficiency 2023
City of Montgomery, Alabama
AL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs § 200.303
Management concurs. The City will reinforce its procurement policies through regular training and clear communication to all relevant staff members. Specifically, the importance of using a contract routing sheet and obtaining all required signatures on contracts will be emphasized. Additionally, a p...
Management concurs. The City will reinforce its procurement policies through regular training and clear communication to all relevant staff members. Specifically, the importance of using a contract routing sheet and obtaining all required signatures on contracts will be emphasized. Additionally, a periodic review process to ensure compliance with this policy will be implemented to help prevent future occurrences. The City will also take steps to review past contacts for similar issues and take corrective action when necessary.
View Audit 308010
Finding 399882 (2023-003)
Significant Deficiency 2023
Housing Authority of the City of Beaumont
TX
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial...
Finding 2023-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-one (31) tenant files, the following information was unavailable for examination at the time of audit: Annual inspection reports were missing in one file. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in non-compliance with the special tests and provisions - housing quality standards type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 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. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.
View Audit 308006 Questioned Costs: $1
Finding 399881 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Beaumont
TX
Questioned Costs HUD Housing Programs Significant Deficiency
Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financi...
Finding 2023-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There are approximately 489 units with failed inspections. Of a sample size of twenty-five (25) failed inspections, two (2) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. 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. Allison Landrum, Chief Executive Officer, is responsible for implementing this corrective action by September 30, 2024.
View Audit 308006 Questioned Costs: $1
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