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Corrective Action Plans

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Finding 1166831 (2025-003)
Material Weakness 2025
Housing Authority of the City of Benton, Arkansas
OK
HUD Housing Programs
BPHA will implement a tenant file destruction policy and tracking methodology to ensure the secure and documented destruction of files in accordance with HUDs record retention requirements and PII confidentiality standards. In addition, BPHA plans to transition to electronic recordkeeping and will i...
BPHA will implement a tenant file destruction policy and tracking methodology to ensure the secure and documented destruction of files in accordance with HUDs record retention requirements and PII confidentiality standards. In addition, BPHA plans to transition to electronic recordkeeping and will incorporate procedures for secure electronic storage, access controls, and authorized destruction of electronic records.
View Audit 377977
Finding 1166824 (2025-001)
Material Weakness 2025
Aurora Housing Authority
IL
HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
View Audit 377953
Finding 1166823 (2025-001)
Material Weakness 2025
St. Matthias Senior Housing, Inc.
KY
HUD Housing Programs
The underfunded reserve for replacements account was funded December 3, 2025.
The underfunded reserve for replacements account was funded December 3, 2025.
View Audit 377944
Finding 1166808 (2025-004)
Material Weakness 2025
Village of Hempstead Housing Authority
NY
HUD Housing Programs
Hempstead Housing will be diligent in meeting all HUD deadlines in a timely manner.
Hempstead Housing will be diligent in meeting all HUD deadlines in a timely manner.
View Audit 377917
Finding 1166807 (2025-003)
Material Weakness 2025
Village of Hempstead Housing Authority
NY
HUD Housing Programs Special Tests & Provisions
PHA staff will print out any NO shows inspections with the letter sent to the tenant of the rescheduling date in the tenant's file therefore there would be no assumption that there should have been an abatement executed when it no shows.
PHA staff will print out any NO shows inspections with the letter sent to the tenant of the rescheduling date in the tenant's file therefore there would be no assumption that there should have been an abatement executed when it no shows.
View Audit 377917
Finding 1166806 (2025-002)
Material Weakness 2025
Village of Hempstead Housing Authority
NY
HUD Housing Programs Special Tests & Provisions
Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the prepare...
Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the preparer as initialers
View Audit 377917
Finding 1166805 (2025-001)
Material Weakness 2025
Municipal Housing Authority of the City of Schenectady
NY
HUD Housing Programs Special Tests & Provisions
Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in e...
Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in each file and is made up of each compliance requirement for income certification with an area for the specialist initial once completed. This checklist services as documentation that all compliance requirements are met and verified for a tenant household. In addition to this immediate change with our HCV program and process, SMHA has implemented the use of this checklist with our Public Housing program and its tenant income certification documentation. Immediate supervisors will review completed files to verify use of these checklists, using them to teach and coach occupancy specialists in the income certification process.
View Audit 377891
Finding 1166719 (2025-001)
Material Weakness 2025
The Open Door Network
CA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in ...
Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in supporting document retention and will continue this practice going forward.
View Audit 377799
Finding 1166711 (2025-003)
Material Weakness 2025
Independent School District No. 162
MN
Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – Will establish policy to ensure payrolls are submitted a week after the week of work is performed. Completion Date – Ongoing
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – Will establish policy to ensure payrolls are submitted a week after the week of work is performed. Completion Date – Ongoing
View Audit 377791
Finding 1166657 (2025-001)
Material Weakness 2025
Boston Housing Authority
MA
HUD Housing Programs
U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879, Section 8 Cluster – Assistance Listing No. 14.249 / 14.856 Recommendation: The Authority should implement processes to ensure that inspection requirements are met timely. Explanation of...
U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879, Section 8 Cluster – Assistance Listing No. 14.249 / 14.856 Recommendation: The Authority should implement processes to ensure that inspection requirements are met timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding is an isolated situation which resulted from staff transition and a transition away from annual to biennial inspections. Because of its size, the HCV program is audited every year and this is the first year that scheduling concerns have been raised. Prior to the finding issuance by the Auditors and within the period being audited, the BHA had already taken steps to correct the scheduling issue. During a regular Leased Housing management review in December of 2024, it was determined that the system of record was not populating the appropriate due date after a passed inspection and staff misunderstood the requirement that all inspections must occur in less than 2-years after a passed inspection, regardless of the SEMAP or fiscal year cycles. As a result of this review, the parameters in the Elite system were updated and a retraining of staff occurred. The result was a SEMAP report as of March 31, 2025 where the percentage of units under contract with overdue annual HQS inspections was less than 2%. BHA will continue to match our system of record to PIC to be sure inspection scheduling remains within the two-year period. Name(s) of the contact person(s) responsible for corrective action: Kathlin McGonagle Planned completion date for corrective action plan: Already implemented
View Audit 377624
Finding 1166611 (2025-002)
Material Weakness 2025
Poughkeepsie Housing Authority
NY
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the Finding and Recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority will establish internal tracking and reminder systems to ensure all required reports, including the final P&E and AMCC, are completed and submitted to HUD by the required due dates. Grant reporting responsibilities will be clearly assigned, and submission deadlines will be monitored by the Director of Finance to prevent future delays. These procedures will be implemented immediately. (c) Planned Implementation Date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.
View Audit 377597
Finding 1166610 (2025-003)
Material Weakness 2025
Poughkeepsie Housing Authority
NY
HUD Housing Programs Reporting
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Findin...
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2025-003 (a) Comments on the Finding and Recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - Accounting staff will review and verify key line items (including Unrestricted Net Position, Restircted Net Position, and Cash) against the general ledger prior to VMS submission. Supervisory review will be required to confirm accuracy. (c) Planned Implementation Date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.
View Audit 377597
Finding 1166505 (2025-001)
Material Weakness 2025
Housing Authority of the City of Walsenburg
CO
HUD Housing Programs Material Weakness Period of Performance
2025 – 001: Period of Performance Federal Program CFDA # 14.872 Capital Fund Program Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the obligation of capital progra...
2025 – 001: Period of Performance Federal Program CFDA # 14.872 Capital Fund Program Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: Recommendation: It is recommended the Authority review all of the policies in place relating to the obligation of capital programs to ensure that funding is properly obligated and expended within the required time frame. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in response to finding: The PHA will proactively seek clarification from HUD when guidance is unclear or when operational challenges arise. The PHA remains committed to full compliance with HUD requirements and values its collaborative relationship with HUD. The Authority appreciates the guidance and technical assistance provided and will continue to work proactively to ensure clarity, transparency, and accountability moving forward. Name of the contact person responsible for corrective action: Jacque Sikes, Executive Director Planned completion date for corrective action plan: January 2026
View Audit 377527
Finding 1166504 (2025-001)
Material Weakness 2025
Nba/gpva Accessible Housing II Inc.
MO
HUD Housing Programs Subrecipient Monitoring
Statement of condition 2025-001: For the year ended June 30, 2025, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-...
Statement of condition 2025-001: For the year ended June 30, 2025, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 377520
Finding 1166502 (2025-002)
Material Weakness 2025
Cortland Housing Authority
NY
HUD Housing Programs Reporting
Name of Auditee: Cortland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Ella Diiorio, Executive Director Phone: (607) 753-1771 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Find...
Name of Auditee: Cortland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Ella Diiorio, Executive Director Phone: (607) 753-1771 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action taken - The Authority will implement a formal reconciliation process for all utility cost reporting submitted on Form HUD - 52722. Prior to future submissions, the Authority will ensure all reported amounts are independently verified and reconciled to the utility tracking spreadsheet and supporting invoices. (c) Planned implementation date - The Authority plans to implement procedures during the year ending March 31, 2026 to resolve the reported finding.
View Audit 377516
Finding 1166501 (2025-002)
Material Weakness 2025
Springfield Housing Authority
MA
HUD Housing Programs Reporting Subrecipient Monitoring
Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a...
Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2025 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize CBIZ to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all financial reports are reconciled to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2026.
View Audit 377514
Finding 1166460 (2025-006)
Material Weakness 2025
Kearney Housing Agency
NE
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
New depository agreements have been executed between the Housing Agency and the banks. Signature from HUD is pending.
New depository agreements have been executed between the Housing Agency and the banks. Signature from HUD is pending.
View Audit 377480
Finding 1166458 (2025-005)
Material Weakness 2025
Kearney Housing Agency
NE
HUD Housing Programs Reporting
Management is in contact with the software company to resolve discrepancies between the general ledger and the software generated VMS report
Management is in contact with the software company to resolve discrepancies between the general ledger and the software generated VMS report
View Audit 377480
Finding 1166268 (2025-002)
Material Weakness 2025
ACADIANA OUTREACH CENTER, INC
LA
Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs
Home Investment Partnerships Program- American Rescue Plan Act (14.239) 2025-002 Special Tests and Provisions- Real Property Acquisitions and Relocation Assistance (URA) Recommendation: The Organization should obtain appraisals prior to the negotiations and/or purchase of real property when utilizin...
Home Investment Partnerships Program- American Rescue Plan Act (14.239) 2025-002 Special Tests and Provisions- Real Property Acquisitions and Relocation Assistance (URA) Recommendation: The Organization should obtain appraisals prior to the negotiations and/or purchase of real property when utilizing funds from local, state, or federal sources. Corrective Action Plan: Management was not aware of the appraisal requirement at the time the property was purchased. Upon becoming aware of the requirement, management promptly engaged a certified appraiser and obtained an appraisal of the acquired property, which substantiated that the fair market value exceeded the purchase price. To prevent recurrence, management will review and update its policies and procedures governing the acquisition of real property with public funds. Revised procedures will require that a certified appraisal be obtained prior to negotiations and purchase to ensure that the acquisition price does not exceed fair market value.
View Audit 377337
Finding 1166267 (2025-001)
Material Weakness 2025
ACADIANA OUTREACH CENTER, INC
LA
Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs
Home Investment Partnerships Program- American Rescue Plan Act (14.239) 2025-001 Special Tests and Provisions- Real Property Acquisitions and Relocation Assistance (URA) Recommendation: The Organization should obtain appraisals prior to the negotiations and/or purchase of real property when utilizin...
Home Investment Partnerships Program- American Rescue Plan Act (14.239) 2025-001 Special Tests and Provisions- Real Property Acquisitions and Relocation Assistance (URA) Recommendation: The Organization should obtain appraisals prior to the negotiations and/or purchase of real property when utilizing funds from local, state, or federal sources. Corrective Action Plan: Management was not aware of the appraisal requirement at the time the property was purchased. Upon becoming aware of the requirement, management promptly engaged a certified appraiser and obtained an appraisal of the acquired property, which substantiated that the fair market value exceeded the purchase price. To prevent recurrence, management will review and update its policies and procedures governing the acquisition of real property with public funds. Revised procedures will require that a certified appraisal be obtained prior to negotiations and purchase to ensure that the acquisition price does not exceed fair market value.
View Audit 377337
Finding 1166259 (2025-002)
Material Weakness 2025
New River Health Association, Inc.
WV
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Management agrees with the auditors' recommendations. In the upcoming year it is expected that new accounting leadership and Grant Management will work together to ensure the accuracy of the UDS Report. Organization contact persons responsible for corrective action: Michele Sarrett, Chief Financial ...
Management agrees with the auditors' recommendations. In the upcoming year it is expected that new accounting leadership and Grant Management will work together to ensure the accuracy of the UDS Report. Organization contact persons responsible for corrective action: Michele Sarrett, Chief Financial Officer. Anticipated completion date: 2/15/26
View Audit 377319
Finding 1166240 (2025-001)
Material Weakness 2025
Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd
OH
HUD Housing Programs
Condition: The Corporation deposited prior year surplus cash 297 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the ...
Condition: The Corporation deposited prior year surplus cash 297 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $18,011 into residual receipts on July 22, 2025. Contact person responsible for corrective action: Julie Fratlanne, CFO Anticipated completion Date: 7/22/2025
View Audit 377271
Finding 1166239 (2025-001)
Material Weakness 2025
Lutheran Social Services of Central Ohio Kensington Place, Inc.
OH
HUD Housing Programs
Condition: The Corporation deposited prior year surplus cash 297 days after the deadline stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the ...
Condition: The Corporation deposited prior year surplus cash 297 days after the deadline stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $44,976 into residual receipts on July 22, 2025. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: 7/22/2025
View Audit 377270
Finding 1166238 (2025-001)
Material Weakness 2025
Ashland Assisted Living, Inc. D/b/a Lutheran Village of Ashland
OH
HUD Housing Programs
Condition: The Corporation deposited prior year surplus cash 340 days after the deadline stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the ...
Condition: The Corporation deposited prior year surplus cash 340 days after the deadline stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $18,871 into residual receipts on September 3, 2025. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: 9/3/2025
View Audit 377268
Finding 1166237 (2025-002)
Material Weakness 2025
Lutheran Social Services of Central Ohio the Good Shepherd Villa
OH
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Finding Number: 2025-002 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance...
Finding Number: 2025-002 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management returned the security deposit to the former tenant on February 21, 2025. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: 2/21/2025
View Audit 377266
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