Corrective Action Plans

Finding 384769 (2023-005)

Significant Deficiency 2023

Housing Authority of the City of Martinsburg

WV

HUD Housing Programs Reporting Significant Deficiency

Finding 2023-005 - Special Tests and Provisions - SEMAP reporting ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Training and procedures are being put in place for tenant file reviews and inspections. An experienced Executive Directo r has been hired who will ensure staf...

Finding 2023-005 - Special Tests and Provisions - SEMAP reporting ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Training and procedures are being put in place for tenant file reviews and inspections. An experienced Executive Directo r has been hired who will ensure staff remain up to date with HUD compliance in order to ensure accurate reporting. Person Responsible: John Sales, Interim Executive Director Anticipated Completion Date: per HUD ongoing for five years

View Audit 297881

Finding 384768 (2023-004)

Significant Deficiency 2023

Housing Authority of the City of Martinsburg

WV

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2023-004 - Housing Choice Voucher Tenant Files - Rent Calculations ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Staff attended training Dec 2023. Process & procedures for Utility and other factor s are being put ln place. Person Responsible: John Sales, Interi...

Finding 2023-004 - Housing Choice Voucher Tenant Files - Rent Calculations ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Staff attended training Dec 2023. Process & procedures for Utility and other factor s are being put ln place. Person Responsible: John Sales, Interim Executive Director Anticipated Completion Date: March 31, 2024

View Audit 297881

Finding 384765 (2023-002)

Material Weakness 2023

Housing Authority of the City of Martinsburg

WV

Cash Management HUD Housing Programs Material Weakness

Finding 2023-002 -Accounting Controls - Cash Management & Program Compliance ALN 14.850 - Grant years 2022, 2023 - Noncompliance & Material Weakness Corrective Action Plan: Accounting computer automation and hiring of experienced Executive Director and a Finance staff person who can follow HUD guid...

Finding 2023-002 -Accounting Controls - Cash Management & Program Compliance ALN 14.850 - Grant years 2022, 2023 - Noncompliance & Material Weakness Corrective Action Plan: Accounting computer automation and hiring of experienced Executive Director and a Finance staff person who can follow HUD guidelines and compliance should correct controls and record keeplng for the future. Person Responsible: John Sales, Interim Executive Director Anticipated completion Date: March 31,2024

View Audit 297881

Finding 384711 (2023-002)

Material Weakness 2023

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information tec...

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information technology arrangements (SBITAs). The Authority entered into a five-year agreement that started May 1, 2021 with a software company. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2024

View Audit 297841

Finding 384710 (2023-001)

Material Weakness 2023

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Non current Valuation...

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2024

View Audit 297841

Finding 384709 (2023-002)

None 2023

St. Anne Residence

IL

HUD Housing Programs

U.S. Department of Housing and Urban Development 2023-002 Supportive Housing for the Elderly– CFDA No. 14.157 Recommendation: We recommend management compare the security deposit cash account to the security deposit liability account on a regular basis as well as when a move-in or move-out occurs. ...

U.S. Department of Housing and Urban Development 2023-002 Supportive Housing for the Elderly– CFDA No. 14.157 Recommendation: We recommend management compare the security deposit cash account to the security deposit liability account on a regular basis as well as when a move-in or move-out occurs. Explanation of disagreement with audit finding: There is no disagreemet with the finding. Management will closely monitor the security deposit balances to ensure they maintain compliance with the regulatory agreement. Name(s) of the contact person(s) responsible for corrective action: Margaret Perine Planned completion date for corrective action plan: In process

View Audit 297826

Finding 384708 (2023-001)

None 2023

St. Anne Residence

IL

HUD Housing Programs

U.S. Department of Housing and Urban Development 2023-001 Supportive Housing for the Elderly– CFDA No. 14.157 Recommendation: The Project should 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 refund...

U.S. Department of Housing and Urban Development 2023-001 Supportive Housing for the Elderly– CFDA No. 14.157 Recommendation: The Project should 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. Explanation of disagreement with audit finding: There is no disagreement with the finding. Management will notify the accounting department of impending move-outs when tenants give notice of moving out. This will provide additional processing time for processing the security deposit payment within 30 days of the actual move-out date. Name(s) of the contact person(s) responsible for corrective action: Margaret Perine Planned completion date for corrective action plan: In process

View Audit 297826

Finding 384687 (2023-001)

Material Weakness 2023

Housing Authority of the City of Brownsville

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director o...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2024.

View Audit 297792 Questioned Costs: $1

Finding 384609 (2023-001)

Significant Deficiency 2023

Mercer County Housing Authority

PA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2023-001 Housing Voucher Cluster ALN # 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. Action take...

Finding 2023-001 Housing Voucher Cluster ALN # 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. Action taken: Management agrees with the finding, and as noted, has taken action to address the issue. Additional steps to prevent the issue from reoccurring are as follows: Although this situation is not a customary practice, to ensure it does not happen again when a tenant is porting out after a failed inspection. MCHA, will give notice to the Landlord and the Tenant, that the current occupant holding the Section 8 Voucher must be out of the unit that fails before the thirty-day re-inspection date. If the applicants fail to move before the re-inspection date the unit will be inspected and if it fails, the payment will be abated. If the failed inspection is due to the tenant and the repairs have not been corrected, the payment will be abated, and the tenant will lose her voucher. This wording will be added to the Housing Choice Voucher Administrative Plan. If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay on (724) 342-4005.

View Audit 297688 Questioned Costs: $1

Finding 384594 (2023-002)

None 2023

Community Care

ME

HUD Housing Programs Reporting

Community Care agrees with this finding. Replaced Finance Director effective 7/10/23. Currently Finance department is fully staffed and reports are being sent on time. Responsible Official: Keith Brangwynne, Accountant Date of Corrective Action: Completed, February 2024

View Audit 297686

Finding 384544 (2023-004)

Significant Deficiency 2023

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that drawdowns of Capital funds for operating, and construction costs have to be obligated when the expense is incurred, o...

Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that drawdowns of Capital funds for operating, and construction costs have to be obligated when the expense is incurred, or a contract entered into. This was corrected as of February 2024; however, CFP 2023 had already been fully obligated. The Housing Authority will implement this new procedure with the issuance of the 2024 CFP grant. The Housing Authority has put a process in place to make sure the operating funds are obligated in LOCCs only after a contract is executed and expenses have been incurred as part of our monthly procedures. The Comptroller, Jennifer Yager, will oversee this under the guidance of the CFO Consultant and the Capital Project Manager. This will be implemented with the issuance of CFP 24. Jennifer can be reached at 203-596-2640.

View Audit 297648

Finding 384542 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this re...

This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this review for the first two quarters of FY2024. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 297648

Finding 384540 (2023-001)

Material Weakness 2023

Lafayette Housing Authority

NC

Special Tests & Provisions Cash Management HUD Housing Programs

Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is ...

Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is in compliance with all CFP reporting requirements. Date of completion: March 18, 2024

View Audit 297646

Finding 384530 (2023-003)

Significant Deficiency 2023

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit proj...

Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project funds are deposited within 60 days following the end of the fiscal year. Responsible Individuals: Josh Plecity, Finance Director Anticipated Completion Date: 6/30/2024

View Audit 297639

Finding 384528 (2023-001)

Significant Deficiency 2023

Mar Vista Eldorado, INC

IN

Questioned Costs Subrecipient Monitoring Cash Management

Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-...

Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-987-8344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2023-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $15,869 per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Recommendation: Management should make a deposit of $15,869 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Actions taken or planned on the finding: Management made a deposit of $15,869 on August 24, 2023 to fully fund the residual receipts account for the year ended June 30, 2023.

View Audit 297626 Questioned Costs: $1

Finding 384504 (2023-003)

Significant Deficiency 2023

Pembroke Housing Authority

NC

HUD Housing Programs Subrecipient Monitoring Reporting

2023-003 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Voucher Program AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN The Authority will ensure that adequate supporting documentation is retaine...

2023-003 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Voucher Program AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN The Authority will ensure that adequate supporting documentation is retained on a go forward basis. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Anticipated completion date of corrective action is March 2024.

View Audit 297612

Finding 384503 (2023-002)

Significant Deficiency 2023

Pembroke Housing Authority

NC

HUD Housing Programs Significant Deficiency

2023-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp prior to the printing of this response. Additionally, the Authority has (5) new authorized signers on t...

2023-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp prior to the printing of this response. Additionally, the Authority has (5) new authorized signers on the account(s). This will ensure that all disbursements have two signatures before processing the payment. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Anticipated completion date of corrective action is March 2024.

View Audit 297612

Finding 384450 (2023-001)

Significant Deficiency 2023

Roanoke Rapids Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan For the year Ended June 30, 2023 Section II - Financial Statement Findings None reported. Section III – Federal Award Findings and Questioned Costs Significant Deficiency Finding 2023-001 Internal Control Over Compliance-Public and Indian Housing Name of Contact Person: Wil...

Corrective Action Plan For the year Ended June 30, 2023 Section II - Financial Statement Findings None reported. Section III – Federal Award Findings and Questioned Costs Significant Deficiency Finding 2023-001 Internal Control Over Compliance-Public and Indian Housing Name of Contact Person: William Bobbitt, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Management will implement the above procedure immediately.

View Audit 297586

Finding 384400 (2023-002)

Significant Deficiency 2023

Parc Developmental Homes, Inc., Project No 072-11104

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – CFDA No. 14.155 Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly bas...

2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – CFDA No. 14.155 Recommendation: Management should fully fund the reserve for replacements and also ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor to ensure the Corporation makes the required payments to the reserve on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 297532

Finding 384398 (2023-002)

Significant Deficiency 2023

Parc Place, Inc., Project No. 072-Hd112

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2023-002 Section 811 – New Construction – Capital Advance Program – Supportive Housing for Persons with Disabilities – CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2023-002 Section 811 – New Construction – Capital Advance Program – Supportive Housing for Persons with Disabilities – CFDA No. 14.181 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. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 297529

Finding 384395 (2023-001)

Significant Deficiency 2023

Vna Apartments, Inc.

WI

HUD Housing Programs Internal Control / Segregation of Duties

Financial Reporting – The Organization has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to an external accountant. It would be cost prohibitive to hire additional staff to outsource the task to an outside accountant. However, management of the Organization...

Financial Reporting – The Organization has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to an external accountant. It would be cost prohibitive to hire additional staff to outsource the task to an outside accountant. However, management of the Organization has obtained the necessary skills, knowledge, and experience to accept responsibility for preparation of the Organization’s financial statements. Responsible Official - Vicki McAuliffe, CFO Anticipated Completion Date: The finding will not completely resolve itself given the cost/benefit the Oganization continues to make.

View Audit 297523

Finding 384369 (2023-001)

Significant Deficiency 2023

The New Reidsville Housing Authority

NC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN 14.871 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher (HCV) and Public Housing Special...

Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN 14.871 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher (HCV) and Public Housing Specialists within weeks of one another and immediately before the start of the fiscal year. As a small housing authority, the deaths of two of the five office employees who had a combined 33 years of Authority experience left a significant void in knowledge and experience. Although the two employees were cross trained on each other’s jobs, no remaining employees were fully trained or capable of assuming those positions or responsibilities. In the immediate months after the passing of the employees, temporary and consultant labor was utilized until the Authority filled the vacant positions. Unfortunately, employee turnover among the new hires created further voids in HCV personnel during and after the fiscal year. Although a comprehensive review of all tenant and participant files to ensure completeness and compliance had begun prior to the audit, the sudden declining health and subsequent passing of the Executive Director hindered efforts even further. All new and existing housing personnel have received and continue to receive housing-related training and cross training on both the Public and Housing Choice Voucher programs. Comprehensive file review, written documentation of all tasks, and an office-wide evaluation of processes will continue as the employees become accustomed to their new positions. Corrective Action Plan: We concur with this finding. We are emphasizing the importance of accurate and complete tenant file information with our staff and within their new positions. We are confident these errors and oversights will not occur in the future. An extensive tenant file review was underway but was not completed at the time of the audit. All staff are being trained in their positions, and future cross-training and peer review processes are currently being put into practice to execute an added layer of review for all tenant files. Person Responsible: Samantha Shumaker, Interim Director Anticipated Completion Date: June 30, 2024

View Audit 297483

Finding 384368 (2023-002)

Significant Deficiency 2023

The New Reidsville Housing Authority

NC

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Public and Indian Housing – ALN 14.850 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher and Public Housing Specialists wi...

Finding 2023-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Public and Indian Housing – ALN 14.850 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher and Public Housing Specialists within weeks of one another and immediately before the start of the fiscal year. As a small housing authority, the deaths of two of the five office employees who had a combined 33 years of Authority experience left a significant void in knowledge and experience. Although the two employees were cross trained on each other’s jobs, no remaining employees were fully trained or capable of assuming those positions or responsibilities. In the months after the passing of the PH Specialist, temporary labor was utilized until such time as the position was filled on a permanent basis. Although a comprehensive review of all tenant and participant files to ensure completeness and compliance had begun prior to the audit, the sudden declining health and subsequent passing of the Executive Director hindered efforts even further. All new and existing housing personnel have received and continue to receive housing-related software-specific training and cross training on both the Public and Housing Choice Voucher programs. Comprehensive file review, written documentation of all tasks, and an office-wide evaluation of processes will continue as the employees become accustomed to their new positions. Corrective Action Plan: We concur with this finding. We are emphasizing the importance of accurate tenant file information, data entry, and calculations with our staff in their new positions. We are confident these errors and oversights will not occur in the future. An extensive tenant file review was underway but was not completed at the time of the audit. A thorough tenant file audit to detect and correct any misstatements will begin as well. All staff are being trained in their positions, and future cross-training and peer review processes are currently being put into practice to execute an added layer of review for all tenant files. Person Responsible: Samantha Shumaker, Interim Director Anticipated Completion Date: June 30, 2024

View Audit 297483 Questioned Costs: $1

Finding 384366 (2023-001)

Significant Deficiency 2023

The Rodney Scheel House Foundation, Ltd.

WI

HUD Housing Programs Cash Management

Finding 2023-001 – Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required HU...

Finding 2023-001 – Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required HUD timeframes. The Foundation will discuss requirements with the property management company and establish the properly timeline to ensure the deposits are made within the required timeframes. Person(s) Responsible: Kendra Eppler, Nicole Solheim, Curt Peerenboom Timing for Implementation: Immediate

View Audit 297478

Finding 384299 (2023-004)

Material Weakness 2023

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over HQS failed inspections to ensure they are following up timely on correction or properly abating HAP for the unit until correction. Explanation of disagr...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over HQS failed inspections to ensure they are following up timely on correction or properly abating HAP for the unit until correction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As noted above, the Authority has contracted the services of a third-party vendor and hired a Senior Quality Control Inspector to assist with the completion of inspections. As part of the Quality Control Plan the Authority tracks failed inspections. In addition to monitoring failed inspections, The Authority has required trainings or HCVP Department staff and partner agency staff, including HQS standards and HUD’s National Standards for the Physical Inspection of Real Estate (NSPIRE). Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: June 30, 2024

View Audit 297428 Questioned Costs: $1

Corrective Action Plans

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