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Corrective Action Plans

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Finding 7850 (2023-001)
Significant Deficiency 2023
Aha Westhaven, LLC
AL
HUD Housing Programs Eligibility Reporting
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person...
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person Responsible for Correction of Finding: Bobby Johns, Secretary-Treasurer Projected Completion Date: June 30, 2024
View Audit 10211
Finding 7818 (2023-001)
Material Weakness 2023
Village Apartments of Cherry Hill, Inc.
NJ
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
The HUD Form 9839 has been prepared and sent for signature of the Project Owner. Once it is received back it will be signed by the Management Agent and forwarded to our HUD Asset Manager.
The HUD Form 9839 has been prepared and sent for signature of the Project Owner. Once it is received back it will be signed by the Management Agent and forwarded to our HUD Asset Manager.
View Audit 10143 Questioned Costs: $1
Finding 7708 (2023-001)
Material Weakness 2023
The Havens, Inc.
NC
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
View Audit 10073
Marian Manor, Inc.
KY
HUD Housing Programs
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
View Audit 10006
Finding 7606 (2023-002)
Significant Deficiency 2023
Housing Authority of Billings, Montana
MT
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the la...
U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the landlord didn’t correct the cited HQS deficiencies within the specified correction period and Housing Authority of Billings failed to abate the HAP timely. Responsible Individuals: Patti Webster, Chief Executive Officer / Executive Director and Helen Verhasselt, CFO Corrective Action Plan: Management agrees with the finding. The organization has completed retraining of staff and stressed the importance of following the Administrative Plan. The HCV Director is reviewing all HQS inspections monthly and conducts cross reference checks to ensure timely actions are taken on failed inspections. Anticipated Completion Date: December 20, 2023
View Audit 9948
Finding 7598 (2023-001)
Significant Deficiency 2023
Ozarks Resource Group D/b/a Ozarks Community Health Center
MO
Subrecipient Monitoring Eligibility HUD Housing Programs
Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: ...
Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2023 The findings from the May 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2023.001 - Sliding Fee Scale Documentation Recommendation The Organization should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discounts. Action Taken Beginning June 1, 2023, management has… If there are any question regarding this plan, please e-mail Lindsay Pearson at lindsay.pearson@ozarkschc.com. Sincerely, Lindsay Pearson Chief Financial Officer
View Audit 9941
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Off...
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 9889
Oak Haven Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 9...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 90 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9873
North Coast Place Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of$250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9871
Highland Pointe, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Ac...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B.Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9869
Flagship City Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 6...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 60 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9868
Flagship City Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9868
Nmf Housing Vii, INC (1507 West 39 1/2 St)
VA
Questioned Costs HUD Housing Programs
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
Management agrees with the finding. The funds will be reimbursed in the amount of $61,646.
View Audit 9649 Questioned Costs: $1
Henderson County Health Care Corporation - Two
KY
Cash Management HUD Housing Programs
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
Management will request the necessary transfer be made from the operating account to the residual receipts account to correct this finding. Surplus cash deposits will be made in a timely manner going forward.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
Management will request the $524 transfer be made from the operating account to the residual receipts account. Due diligence will be performed in the future to ensure improper account closures as well as improper transfers of monies are not made.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs Cash Management
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
Management will request the necessary transfer be made from the operating account to the reserve for replacements account to correct errors in the fund requesting process. Checks will be put in place to ensure that fund requests are filled out appropriately going forward.
View Audit 9473
Henderson County Health Care Corporation - Two
KY
HUD Housing Programs
Management made the needed transfer on August 23, 2023, to reflect this adjustment. Necessary transfers will be made on a timelier basis in the future.
Management made the needed transfer on August 23, 2023, to reflect this adjustment. Necessary transfers will be made on a timelier basis in the future.
View Audit 9473
Finding 7237 (2023-001)
Significant Deficiency 2023
North Charleston Housing Authority
SC
HUD Housing Programs
The first step is to convert to a new software system that is more intuitive in selecting the correct utility allowance. Second, we hired a new HCV Director several months ago who will have higher standards, more oversight, and provide additional training to the case managers. Third, the HCV depar...
The first step is to convert to a new software system that is more intuitive in selecting the correct utility allowance. Second, we hired a new HCV Director several months ago who will have higher standards, more oversight, and provide additional training to the case managers. Third, the HCV department has been down two case manager positions which put additional workload on the remaining case managers. We need to maintain a full staff to keep the case management at acceptable levels. Fourth, we have created a new Quality Control position who will be responsible for reviewing case manager files and calculations for accuracy and adherence to policy. Anticipated Completion Date: NCHA converted to a new software platform on November 1, 2023. New HCV Director was hired on July 1, 2023. Additional training on Utility Allowances was completed by December 1, 2023 HCV department is at full-staff effective December 7, 2023. NCHA is actively searching for a qualified candidate for the Quality Control position. We anticipate filing this position before the end of January 2024.
View Audit 9388
Finding 7165 (2023-001)
Significant Deficiency 2023
Valley Public Service Authority
SC
HUD Housing Programs
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE COMMISSIONERS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE AUTHORITY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE COMMISSIONERS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE AUTHORITY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.
View Audit 9275
Finding 7164 (2023-003)
Significant Deficiency 2023
Community Development Authority City of Marshfield
WI
Procurement, Suspension & Debarment HUD Housing Programs
U.S. Department of Housing and Urban Development 2023-003 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Suspension and Debarment Recommendation: CLA recommends the CDA retain documentation of verification in its records and design a control for review and oversight of this...
U.S. Department of Housing and Urban Development 2023-003 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Suspension and Debarment Recommendation: CLA recommends the CDA retain documentation of verification in its records and design a control for review and oversight of this requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CDA will implement internal controls to ensure documentation is retained in accordance with this requirement. Name of the contact person responsible for corrective action: Mary James-Mork, Executive Director Planned completion date for corrective action plan: March 31, 2024
View Audit 9256
Finding 7163 (2023-002)
Material Weakness 2023
Community Development Authority City of Marshfield
WI
HUD Housing Programs Cash Management Material Weakness
U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explan...
U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CDA will implement internal controls to ensure timely submission of obligation and draw down of funds. Name of the contact person responsible for corrective action: Mary James-Mork, Executive Director Planned completion date for corrective action plan: March 31, 2024
View Audit 9256
Woodland Housing Opportunities, Inc.
OH
Eligibility HUD Housing Programs
The paper work items identified in the annual audit of Carr Street apartments were the result of a staffing shortage and ultimately a change in staffing. With that said, the following plan highlights actions that already have taken place and are in process of being taken by the Owner and Management ...
The paper work items identified in the annual audit of Carr Street apartments were the result of a staffing shortage and ultimately a change in staffing. With that said, the following plan highlights actions that already have taken place and are in process of being taken by the Owner and Management Agent for Carr Street Apartments to ensure any instability in staffing does not impact future operations. 1. General Management and Supervision – The management agent has designated the Director of Facilities to provide direct oversight to the staff responsible to for the day-to-day operations of the Carr Street apartments. Likewise, the Director of Facilities has been trained in all HUD processes and can act as a back-up to ensure all required processes are completed. 2. Staffing – A new Housing Case Manager has been hired who has considerable experience managing two HUD subsidized apartments. 3. Quality Improvement Activities – The owner is currently in the process of developing a peer led QI process. At this stage, management is using the HUD form 9834 as well as internal processes to develop a review and rating document. This document will be used by the current Housing Case Manager as well as two other internal Housing Case Managers. The process will involve the Housing Case Managers doing random file audits as well as to perform audits at the time of new tenant move in, cert/recert and move out. As stated, this program is currently in development, but the plan is for the group to meet once per quarter and review at least three existing tenant files. These same activities will take place on a rolling/as needed basis for all move ins, certifications or move outs to ensure the process was performed correctly and in real time.
View Audit 9245
Casa Montego Ii, Inc.
CA
HUD Housing Programs Cash Management Reporting
Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. D...
Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. Diablo Blvd., Suite A300 Lafayette, CA 94549 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are 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 No findings noted. FINDINGS – FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development Finding No.: 2023-001 AL 14.157 – Supportive Housing for Elderly Recommendation: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Action Taken: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Anticipated Completion Date: December 7, 2023 If there are any questions regarding this plan, please call Jose L. Sanchez at (510) 6470-0700 Very Truly Yours, Jose L. Sanchez – Vice President of Finance
View Audit 9175
Finding 7098 (2023-002)
Material Weakness 2023
Elder Care Alliance of San Francisco - #121-22098
CA
HUD Housing Programs Material Weakness Reporting
Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below ...
Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below our response and corrective action plan addressing the finding noted in the Single Audit reporting package for Elder Care Alliance of San Francisco (“AVSF”) for the year ended June 30, 2023. Response and Corrective Action Plan: Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger. In addition, management will perform high level calculations to review against our reporting and investigate additional reports for comparison purposes. Responsible Person: Amanda Casey, Accounting Consultant, under the oversight of Bing Isenberg, Chief Financial Officer
View Audit 9162
Elton Voa Living Center, Inc. (elton Place Apartments)
LA
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 9130
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