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Corrective Action Plans

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Finding 11626 (2023-001)
Significant Deficiency 2023
Crease-Dyre Housing Development Corporation
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...
Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 15461
Finding 11554 (2023-006)
Significant Deficiency 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15369
Finding 11553 (2023-005)
Significant Deficiency 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15369
Finding 11552 (2023-004)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Eligibility HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 15369
Finding 11551 (2023-003)
Material Weakness 2023
Vista Homes Housing Corporation
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15369
Finding 11549 (2023-001)
Material Weakness 2023
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15369
Finding 11548 (2023-006)
Significant Deficiency 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15367
Finding 11547 (2023-005)
Significant Deficiency 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15367
Finding 11546 (2023-004)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Eligibility HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 15367
Finding 11545 (2023-003)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15367
Finding 11543 (2023-001)
Material Weakness 2023
Housing for the Multi-Handicapped Blind
NY
HUD Housing Programs Special Tests & Provisions Material Weakness
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15367
Finding 11535 (2023-005)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15366
Finding 11534 (2023-004)
Significant Deficiency 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15366
Finding 11533 (2023-003)
Material Weakness 2023
Great Expectations Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15366
Finding 11531 (2023-001)
Material Weakness 2023
Great Expectations Housing Corporation
CA
HUD Housing Programs Special Tests & Provisions Cash Management
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 15366
Finding 11525 (2023-005)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Eligibility Significant Deficiency
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.
View Audit 15365
Finding 11524 (2023-004)
Significant Deficiency 2023
New Visions Housing Corporation
CA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.
View Audit 15365
Finding 11522 (2023-002)
Material Weakness 2023
New Visions Housing Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.
View Audit 15365
Finding 11521 (2023-001)
Material Weakness 2023
New Visions Housing Corporation
CA
HUD Housing Programs Material Weakness Special Tests & Provisions
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
The Organization is in the process of opening a new residual receipts account. The Organization has recently established a procedure whereby on the 25th of every month a transfer occurs. Controls to ensure such transfers are appropriate have also been established.
View Audit 15365
Finding 11497 (2023-001)
Significant Deficiency 2023
Day by Day Shelter, Inc.
WI
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Ex...
The Executive Director and Board of Directors will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Executive Director has established meetings to review opportunities for continuous improvement within management. The Executive Director will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee and/or Board of Directors randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board of Directors (2nd and 4th quarter). The Executive Director plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. The Organization is willing to accept the risk.
View Audit 15316
Finding 11371 (2023-004)
Significant Deficiency 2023
Seymour Community School District
WI
Internal Control / Segregation of Duties Special Tests & Provisions Cash Management
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...
The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.
View Audit 15290
Finding 11335 (2023-005)
Significant Deficiency 2023
Baraga County Memorial Hospital
MI
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital has amounts due from affiliate of $678,028 that are older than 90 days and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Management implemented a repayment plan with affiliate to reduce amounts outstanding. Anticipated Completion Date: Ongoing
View Audit 15167
Finding 11334 (2023-004)
Significant Deficiency 2023
Baraga County Memorial Hospital
MI
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...
Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital’s Mortgage Reserve Fund (MRF) is underfunded by $167,150 and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Additional deposits will be made to the MRF to cure the underfunded status within the curing period. Anticipated Completion Date: November 30, 2023
View Audit 15167
Eagle Court Apartments
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 554...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: The Project agrees with the finding. Tenant rent was recomputed in December 2023 and management will adjust the January 2024 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-584-2423.
View Audit 15039 Questioned Costs: $1
Finding 11177 (2023-002)
Material Weakness 2023
Cumberland Memorial Hospital, Inc.
WI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff si...
Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Hospital does not have the resources available to increase staff size and address this internal control deficiency. The Board of Directors and management are aware of the incompatible duties and will continue to provide oversight and monitor the Hospital’s operations
View Audit 14986
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