Corrective Action Plans

Finding 500168 (2023-002)

Significant Deficiency 2023

Stevens County Housing and Redevelopment Authority

MN

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2023-002 1. Correcting Plan The Housing Authority has reviewed the re-inspection requirements and notified applicable staff of the deficiency. Processes will be changed to ensure correct population size is used to determine the required number of HQS re-inspections in the future. 2. Explanation of D...

2023-002 1. Correcting Plan The Housing Authority has reviewed the re-inspection requirements and notified applicable staff of the deficiency. Processes will be changed to ensure correct population size is used to determine the required number of HQS re-inspections in the future. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP Jessica Kirwin – Executive Director 4. Planned Completion Date for CAP Will implement for the December 31, 2024 audit. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 323009

Finding 500167 (2023-003)

Significant Deficiency 2023

Vilas County

WI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any...

Recommendation: We recommend that the County review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is distinct from the individual responsible for preparing. We also recommend the County develop a procedure to ensure any new grants awarded to the County have an internal control assessment performed to document the responsibilities of individuals involved in the grant’s management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance Director is developing a procedure to ensure an internal control assessment is performed to document the grant management responsibilities of all grants. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director Planned completion date for corrective action plan: October 31, 2024

View Audit 323005

Finding 500152 (2023-001)

None 2023

Homeless No More, Inc. 122-Hd085-Wdd-Np

CA

HUD Housing Programs Reporting

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...

Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2023 through December 31, 2023 The finding from the 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2023-001 Section 811 (Capital Advance Loan), AL No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: As of the current date the delinquent deposits have not been brought up to date due to ongoing cash flows issues. The Project has not received tenant rental subsidies in year 2024, even though timely filed. The replacement reserve account will be funded as soon as the HUD assistance payments are received. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer

View Audit 322985

Finding 500116 (2023-002)

Significant Deficiency 2023

The Housing Authority of the City of Colmbus

MS

HUD Housing Programs Subrecipient Monitoring

Currently the Columbus Housing Authority is responding to your findings as it relates to the fiscal year December 2023. We are addressing the audit findings related to financial statement missed FDS submission deadline for the unaudited financials and the Authority interfund receivables and payables...

Currently the Columbus Housing Authority is responding to your findings as it relates to the fiscal year December 2023. We are addressing the audit findings related to financial statement missed FDS submission deadline for the unaudited financials and the Authority interfund receivables and payables balance that have not been repaid as of the fiscal year end. The following corrective actions will be implemented as it relates to the findings: The following steps will be taken regarding the financial statement FDS submission and interfund repayment: Financial Statements 1. Understand Deadlines: Become familiar with the submission deadlines for both unaudited and audited financial data. 2. Create a Timeline: Develop a detailed timeline that includes all key dates and milestones leading up to the submission deadline. This will include internal review periods and time for corrections. 3. Assign Responsibilities: Clearly define roles and responsibilities within our team to ensure that each part of the submission process is covered. 4. Regular Check-ins: Schedule regular check-ins to monitor progress and address any issues that may arise early on. 5. Use HUD Tools: Utilize HUD’s FDS Submission Upload Tool and other resources to streamline the data entry and submission process. 6. Perform Completeness Checks: Before submitting, perform a submission completeness check to ensure all required data is accurate and complete. 7. Request Extensions if Needed: If we encounter unusual circumstances that may delay our submission, request an extension as early as possible. 8. Backup and Documentation: Keep backups of all submitted data and maintain thorough documentation of the submission process for future reference. Interfund Repayment 1. Identify Interfund Transaction: List all interfund transactions, this includes payables, payroll, reimbursements, and etc. 37 2. Record Transaction: Ensure all interfund transactions are recorded in the general ledger. 3. Reconcile Balances: Reconcile the balances of all interfund accounts between each fund. 4. Investigate Discrepancies: Investigate and resolve any discrepancies found during the reconciliation process. Make the necessary adjusting entries to correct any errors or discrepancies identified. 5. Documentation: Maintain thorough documentation for all interfund transactions. Additionally, regular monitoring and periodic review of the effectiveness of the implemented controls will be conducted to ensure ongoing compliance and continuous improvement.

View Audit 322961

Finding 500108 (2023-001)

Material Weakness 2023

Tuscan Brotherhood Homes Ii, Inc.

CT

HUD Housing Programs Eligibility

a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following deficiencies: The Enterprise Income Verification (EIV) form in the existing tenant's file for 5 out of 15 tenants tested did not have the EIV...

a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following deficiencies: The Enterprise Income Verification (EIV) form in the existing tenant's file for 5 out of 15 tenants tested did not have the EIV completed within 120 days, as required by HUD. The Enterprise Income Verification (EIV) form in the existing tenant's file for 1 out of 15 tenants tested did not have documentation in their lease file that their income was verified. The Enterprise Income Verification (EIV) form in the new tenant's file for 1 out of 2 tenants tested did not have documentation in their lease file that their income was verified. b. Action(s) Taken or Planned on the Finding Management has implemented a monthly compliance file audit that will ensure that EIV’s are pulled and tenant income verified in a timely manner.

View Audit 322943

Finding 500107 (2023-004)

Material Weakness 2023

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Eligibility

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid real estate tax expenses in the amount of $9,400 from project cash while a tax abatement agreement was in effect. b. Action(s) Taken or Planned on the Finding Management contacted City of Middleto...

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid real estate tax expenses in the amount of $9,400 from project cash while a tax abatement agreement was in effect. b. Action(s) Taken or Planned on the Finding Management contacted City of Middletown Tax Assessor who has agreed to reverse the bill. Management is working with the assessor to get the funds reimbursed.

View Audit 322940 Questioned Costs: $1

Finding 500106 (2023-003)

Significant Deficiency 2023

Shiloh Manor, Inc.

CT

HUD Housing Programs

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in t...

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in the amount of $5,500 per month. b. Action(s) Taken or Planned on the Finding The last amount of $5,500 for the reserve funding for 2023 was missed and then accounted for in February 2024 to fully fund for the 2023 year.

View Audit 322940

Finding 500105 (2023-002)

Material Weakness 2023

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll expenses in the amount of $76 on behalf of an affiliate from the project cash without HUD approval. The amount due to the project as of December 31, 2023 is $76. b. Action(s) Taken or Plan...

a. Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll expenses in the amount of $76 on behalf of an affiliate from the project cash without HUD approval. The amount due to the project as of December 31, 2023 is $76. b. Action(s) Taken or Planned on the Finding 1 The finding for the $76 are items deducted from Shiloh Manor due an error with the setup of payroll processing with Paychex that resulted in a few items deducted from the bank account that should have been for First Housing Corp. It was eventually fixed with Paychex in 2024 and the amount was accounted for as Accounts Receivable - Other as a due from First Housing Corp. A transfer will be made in 2024 for the total of the balance due of $75.60 from First Housing Corp to Shiloh Manor to correct.

View Audit 322940 Questioned Costs: $1

Finding 500104 (2023-001)

None 2023

Shiloh Manor, Inc.

CT

HUD Housing Programs Matching / Level of Effort / Earmarking

a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan be...

a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. The loan has not yet been repaid. During 2022, property transferred $9,000 of reserve for replacement funds to operations to fund payroll and operating payables; the funds have not been reimbursed as of December 31, 2023. b. Action(s) Taken or Planned on the Finding The 2022 transfer from reserve of $9,000 was not returned as of 2023. A conversation with HUD on May 29, 2024, lead to a decision being made with a payment plan of $1,500 per month to start on June 1, 2024. As of December 31, 2023, there was a meeting with HUD representatives on March 23, 2023, resulted in the decision for the waiver of the balance owed to the reserve of the $40,239. We are awaiting documentation from HUD on this decision.

View Audit 322940

Finding 499880 (2023-001)

Material Weakness 2023

Mercy Haven Inc.

NY

Cash Management HUD Housing Programs Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 322764

Finding 499867 (2023-002)

Material Weakness 2023

Thompson House Inc.

MA

Questioned Costs HUD Housing Programs Material Weakness

2023-002 Federal agency: Department of Housing and Urban Development Federal program: Section 811 - Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Type of Finding: • Material Weakness in Internal Control over Compliance • Compliance – Material Criteria or Specific Requireme...

2023-002 Federal agency: Department of Housing and Urban Development Federal program: Section 811 - Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Type of Finding: • Material Weakness in Internal Control over Compliance • Compliance – Material Criteria or Specific Requirement: The HUD regulatory agreement requires that surplus cash should be deposited into a residual receipts account within 60 days of year end. Condition: At December 31, 2023 the Project had surplus cash totaling $44,704 and the amount was not deposited into a residual receipts account. Questioned Costs. $44,704 Context: A computation of surplus cash was performed as of December 31, 2023 resulting in surplus cash of $44,704. Cause: Controls were not followed to ensure that surplus cash amounts were computed and transferred to a residual receipts account in a timely fashion. Effect: A timely deposit was not made to a residual receipts account. Repeat Finding: Yes, this is a repeat finding from 2020. Recommendation: A deposit of $44,704 should be made to the residual receipts account. Views of Responsible Officials and Corrective Action: Management intends to make a deposit of $44,704 to the residual receipts account within the next 30 days.

View Audit 322738 Questioned Costs: $1

Finding 499866 (2023-001)

Material Weakness 2023

Thompson House Inc.

MA

Questioned Costs HUD Housing Programs Material Weakness

Response for Correction of 2023-001: In March 2024, management deposited $69,000 into the Replacement Reserve. Management intends to deposit the $22,000 withing the next week. A monthly process has been established to insure that the monthly required deposits to the Replacement Reserve are made on ...

Response for Correction of 2023-001: In March 2024, management deposited $69,000 into the Replacement Reserve. Management intends to deposit the $22,000 withing the next week. A monthly process has been established to insure that the monthly required deposits to the Replacement Reserve are made on a current basis.

View Audit 322738 Questioned Costs: $1

Finding 499865 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Dothan

AL

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-001 ALN 14.881 – Moving to Work Demonstration Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Executive Projec...

2023-001 ALN 14.881 – Moving to Work Demonstration Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Executive Projected Completion Date: December 31, 2024

View Audit 322737

Finding 499815 (2023-001)

Significant Deficiency 2023

New Community Urban Renewal Corporation

NJ

HUD Housing Programs Matching / Level of Effort / Earmarking

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in commun...

New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2023 was made. New Community Urban Renewal Corporation is currently in communication with HUD regarding the new repayment proposal. Until such time as the parties agree to new terms, New Community Urban Renewal Corporation’s intention is to continue making payments of not less than $150,000.

View Audit 322672

Finding 499799 (2023-002)

Significant Deficiency 2023

The Housing Authority of the City of Greenville

SC

Questioned Costs HUD Housing Programs Eligibility

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in proce...

Corrective Action The program issues are systemic; therefore the corrective actions are identical. The MTW flexibility permits tri-annual recertification. The agency has been conducting tri-annual recertification for elderly and disabled households. Effective with February 2025 recerts, now in process, tri-annuals will be applied to all households. This significantly reduces the number of recertifications performed by each staff and permits significantly more attention to monitoring, oversight, training and correction. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the year. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663 Questioned Costs: $1

Finding 499798 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Greenville

SC

Eligibility HUD Housing Programs Material Weakness

Corrective Action The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decisio...

Corrective Action The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and some at the decision of staff. Initial eligibility is currently being restructured with an emphasis on new admissions. All procedures and processes are being evaluated for accuracy, with emphasis on the noted area of noncompliance and includes a complete review and update to the Administrative Plan. There will be increased staff training and file review. In July 2024, TGHA transitioned project-based files from a property management team to the Housing Choice Voucher Department. The files had not been electronically stored. Evidence pointed to deficiencies in file maintenance. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the programs, including staff capability, training and monitoring. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. It is anticipated that TGHA files will be fully in order by July 2025.

View Audit 322663

Finding 499790 (2023-001)

None 2023

Burnet Housing Authority

TX

HUD Housing Programs Reporting

Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reonciled with the FDS. Anticipated completion date - Within the next fiscal year.

View Audit 322645

Finding 499783 (2023-002)

Significant Deficiency 2023

Tri-County Senior Citizens and Housing, Inc.

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, El...

Finding 2023-002: Section 8 Project-Based Cluster Federal Assistance Number: 14.182 and 14.195 U.S. Department of Housing and Urban Development (Repeat of Finding 2022-002) Compliance Requirements: Cash Management, Eligibility, Reporting, Special Tests and Provisions Type of finding: Internal Control Over Compliance (significant deficiency) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The Organization should consider assessing and realigning the duties and responsibilities of administrative staff allowing the administrator to act in a more supervisory position. Action Taken: The Operation Administrator is overall responsible the operation of Tri-County Senior Center and Housing; working together with the bookkeeping staff and Executive Director as partners to maintain financial records and budgets. The Executive Director will sporadically review tenant eligibility of new certifications and re-certifications, HAP Contracts, samples of monthly HAP Assistance Payment requests, and her presence when auditors are in-house as well any other assistance requested by Administrator. To ensure the health, safety, and well-being of the residents and staff, the Administrator oversees the responsibilities and duties of all other staff in their roles, (Administration Assistant/Program Administrator-Senior Center Activities; Administration Assistant-Membership, monthly newsletters, answer phones and any other duties requested by the Administrator), to guide them in their specific roles so they understand their duties and responsibilities as administrative staff, and ensuring the facility meets all regulatory compliance standards. If there are questions regarding this plan, please call the responsible party at (719) 852-5778. Sincerely yours, Monica Wolfe Executive Director Tri-County Senior Citizens and Housing, Inc.

View Audit 322625

Finding 499776 (2023-003)

Material Weakness 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Management concurs with the finding and has updated the tenant waiting list for all projects in the Low Income Public Housing program. In addition, management established plans to provide additional training and review of the waiting lists going forward by the Director of Housing Management to ensur...

Management concurs with the finding and has updated the tenant waiting list for all projects in the Low Income Public Housing program. In addition, management established plans to provide additional training and review of the waiting lists going forward by the Director of Housing Management to ensure that waiting lists are maintained in accordance with the applicable regulations.

View Audit 322620

Finding 499775 (2023-002)

Material Weakness 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Eligibility Material Weakness

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward by the Director of Housing Management to ensure required tenant certifications are performed timely and completely, and all required tenant certification documentatio...

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward by the Director of Housing Management to ensure required tenant certifications are performed timely and completely, and all required tenant certification documentation is included in tenant files.

View Audit 322620

Finding 499774 (2023-001)

Significant Deficiency 2023

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward to ensure required inspections are performed and documentation is included in tenant files. Management will have certification schedules printed monthly, reviewed and...

Management concurs with the finding and has established plans to provide additional training and review of tenant files going forward to ensure required inspections are performed and documentation is included in tenant files. Management will have certification schedules printed monthly, reviewed and emailed to the third-party contractor who was hired to complete the annual inspections. In addition, all tenant files will be reviewed by management and approved.

View Audit 322620

Finding 499762 (2023-001)

Significant Deficiency 2023

Housing Authority of Mayfield

KY

HUD Housing Programs Special Tests & Provisions

2023-001 Quality Control Inspections .00 Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its...

2023-001 Quality Control Inspections .00 Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: During our testing of fifteen housing choice voucher tenant files, we noted the annual inspections were completed as required. However, during the current fiscal year, the PHA did not conduct the required quality control re-inspections. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Planned Corrective Action: We will complete the required quality control re-inspections. Anticipated Completion Date: December 31, 2024

View Audit 322583

Finding 499732 (2023-002)

Significant Deficiency 2023

Madison County Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior ...

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

View Audit 322548

Finding 499731 (2023-001)

Significant Deficiency 2023

Madison County Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-001 – Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation...

Finding No. 2023-001 – Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Anticipated Completion Date: January 31, 2025 Corrective Action Plan: We acknowledge that while reviews of moved-out individuals are occurring, there was insufficient documentation to support this process. We understand the importance of maintaining clear and accessible records to demonstrate our compliance and due diligence. To address this finding and implement the best practice recommendations, we will take the following steps: 1. Documentation Protocol: • Implement a standardized documentation process for move-out reviews. • Create a digital log that records the date of review, the reviewer's name, and the outcome of each review. • Ensure all documentation is easily accessible for future audits and internal reviews. 2. Monthly Landlord Verification: • Establish a monthly process to contact a sample of 3-5 landlords. • Provide these landlords with a current tenant listing for their properties. • Request verification of occupancy status for each listed tenant. • Document all responses and follow up on any discrepancies identified. 3. Move-Out Tracking: • Strengthen our move-out tracking procedures to ensure timely submission of Form HUD-50058. • Implement a system of alerts or reminders to prompt staff when 50058 submissions are due. • Conduct regular internal audits to verify the timeliness of 50058 submissions. 4. Training: • Provide comprehensive training to all relevant staff on the new documentation and verification processes. • Emphasize the importance of timely 50058 submissions and accurate move-out tracking.

View Audit 322548

Finding 499727 (2023-001)

Material Weakness 2023

Village of Cassville

WI

Internal Control / Segregation of Duties HUD Housing Programs

Finding #2023-001- Limited Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintenti...

Finding #2023-001- Limited Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the Village consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: Molly Roskams, Clerk/Treasurer Anticipated Completion: Not applicable

View Audit 322532

Corrective Action Plans

Filters