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Corrective Action Plans

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Cornerstone Housing North, Inc.
NH
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 28, 2023.
Plan: A second staff member will review certifications and annual certifications to ensure accuracy based on the required back up documentation. Contact: Christina Morin, Program Director. Anticipated completion date: September 28, 2023.
View Audit 5869
Finding 3703 (2023-001)
Significant Deficiency 2023
City of Woodruff
SC
HUD Housing Programs
The duties will be segregated as much as possible and the City Council will remain involved in reviewing the financial statements of the City.
The duties will be segregated as much as possible and the City Council will remain involved in reviewing the financial statements of the City.
View Audit 5865
Finding 3678 (2023-001)
Material Weakness 2023
Blossom Village Housing Development Fund Corporation
NY
HUD Housing Programs Eligibility Reporting
2023-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Two of the files were missing Form HUD-50059, Owner’s Certification of Com...
2023-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Two of the files were missing Form HUD-50059, Owner’s Certification of Compliance. Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Dr. Seanelle Hawkins at (585) 325-6530.
View Audit 5748
Finding 3677 (2023-001)
Material Weakness 2023
West Henrietta Housing Development Fund Corporation
NY
Eligibility HUD Housing Programs Reporting
2023-001: Section 202, Assistance Listing No. 14.157 One tenant file was selected for testing and the required documentation to determine eligibility, as required by HUD regulations, could not be located as follows: • The file was missing Form HUD-50059, Owner’s Certification of Compliance. Recommen...
2023-001: Section 202, Assistance Listing No. 14.157 One tenant file was selected for testing and the required documentation to determine eligibility, as required by HUD regulations, could not be located as follows: • The file was missing Form HUD-50059, Owner’s Certification of Compliance. Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the condition and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
View Audit 5747
Finding 3676 (2023-001)
Material Weakness 2023
Corn Hill Housing Development Fund Corporation
NY
HUD Housing Programs Eligibility Reporting
2023-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: • Form HUD-50059, Owner’s Certificati...
2023-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by HUD regulations: • Form HUD-50059, Owner’s Certification of Compliance • A completed and signed application • The signed lease agreement • The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all tenant files are properly maintained to comply with HUD regulations. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
View Audit 5746
Finding 3675 (2023-001)
Material Weakness 2023
East River Road Housing Development Fund Company,inc.
NY
Eligibility HUD Housing Programs Reporting
2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compl...
2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compliance Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
View Audit 5745
Finding 3674 (2023-001)
Material Weakness 2023
Goose II Housing Development Fund Company, Inc.
NY
Eligibility HUD Housing Programs Reporting
2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compl...
2023-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: • One file was missing Form HUD-50059, Owner’s Certification of Compliance Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Seanelle Hawkins at 585-325-6530.
View Audit 5743
Finding 3673 (2023-001)
Material Weakness 2023
The Housing Authority of the City of Ozark, Alabama
AL
HUD Housing Programs Eligibility Material Weakness
Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms ...
Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms and three third party verification documents. The Housing Authority’s Executive Director, Dannie Walker, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2023-001 – Tenant Eligibility and Reexaminations We were aware of the tenant file deficiencies before audit fieldwork began and had begun implementing the recommendation of strengthening internal controls over eligibility requirements in addition to having made personnel changes to the eligibility department. The deficiency that led to this finding will be corrected by March 31, 2024.
View Audit 5733
Finding 3502 (2023-001)
Significant Deficiency 2023
Canyon Village Senior Citizens Housing, Inc.
WY
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking
Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...
Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.
View Audit 5508
Volunteers of America Texas Manor House, Inc.
TX
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 5370
San Antonio Voa Living Center, Inc. (huebner Creek I)
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 5360
Loretto O'Brien Road Housing Development Fund Company, Inc.
NY
HUD Housing Programs
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of in...
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O’Brien Road Senior Apartments made the required payment in April 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: April 2023
View Audit 5276
Marysville Quilceda Meadows
WA
HUD Housing Programs Cash Management Reporting
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
View Audit 5201
Marysville Quilceda Meadows
WA
Subrecipient Monitoring HUD Housing Programs Reporting
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
View Audit 5201
Finding 3163 (2023-001)
Significant Deficiency 2023
Aiken County Commission on Alcohol and Drug Abuse
SC
HUD Housing Programs
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
View Audit 5168
Finding 3160 (2023-002)
Material Weakness 2023
Loyal Heights Manor
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
View Audit 5160
Health Opportunities for the People of East Texas, Inc.
TX
Eligibility HUD Housing Programs
Item 2023-001: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan: Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front...
Item 2023-001: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan: Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly trained and will have ongoing and refresher training as needed. Front Desk Staff are required to check their work at the end of the day. We have a dedicated staff member who double checks each SFS registration. The corrected registration packet is returned to the corresponding Office Manager who reviews the corrections with the Front Desk staff member. The Front Desk staff member will make the noted corrections themselves. Front Desk will experience disciplinary action for continued incorrect placements such as write ups, or termination. We conduct an Eligibility Audit on a monthly basis. A report consisting of errors by facility as well as the employee responsible for the errors will be given to office managers and key administrative staff. The information collected is reported during our monthly CPI Committee meetings. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109
View Audit 5123
Finding 3139 (2023-003)
Material Weakness 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Material Weakness
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statemen...
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $66,242 Cause: There is a material weakness in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the re-inspection of the failed units. Based on the auditor’s recommendation, the Authority will implement a more stringent oversight to ensure that internal control policies are being followed in a timely manner to show improvement in this area. In addition, the Authority has recently hired a HQS inspector in the Leasing and Occupancy department, which will assist to improve the quality control component of the program. Further the Authority is actively seeking to fill the vacant Director and Supervisor positions in the L&O department, to improve the entire operation function of this department.
View Audit 5108 Questioned Costs: $1
Finding 3138 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Int...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of six (6) tenant files, the following information was unavailable for examination at the time of audit: • Annual 50058 form • Annual inspection form Our sample size is statistically valid. Known Questioned Costs: $1,775 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Emergency Housing Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The PHA has taken into consideration the Auditor’s recommendation in regards to Emergency Housing Vouchers (EHV) program. During the audit period, the staff assigned to the EHV program changed three times, resulting in program deficiencies. Currently a more skilled tenant interviewer is responsible for voucher processing, therefore program compliance will be in line with HUD requirement.
View Audit 5108 Questioned Costs: $1
Finding 3025 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Buford
GA
HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulator...
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulatory requirements related to the Authority’s calculation of operating subsidy and utilities expense level. Management will implement some form of supervisory review process to ensure that operating subsidy and utilities expense level calculations are complete and accurate. Person Responsible for Correction of Finding: Mr. Kevin Jones, Executive Director Projected Completion Date: March 31, 2024
View Audit 4912
Finding 2716 (2023-001)
Significant Deficiency 2023
Northern Cheyenne Tribal Housing Authority
MT
Eligibility HUD Housing Programs
2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to...
2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director
View Audit 4632
Russo Street Apartments, Inc.
RI
HUD Housing Programs
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management wi...
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant fiels contain the appropriate certification, EIV form and waitlist management.
View Audit 4571
Russo Street Apartments, Inc.
RI
HUD Housing Programs
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wd...
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wdchoc.org)
View Audit 4571
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) w...
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) will ensure that security deposits are refunded in a timely manner.
View Audit 4570
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure...
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant files containt appropriate certifications, EIV form and waitlist management.
View Audit 4570
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