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Corrective Action Plans

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Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (kraj...
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (krajewkis@wdchoc.org) will ensure that errors will not occur in the future
View Audit 4570
Roland M Boucher Apartments, Inc.
RI
HUD Housing Programs
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
View Audit 4569
Roland M Boucher Apartments, Inc.
RI
Questioned Costs Cash Management HUD Housing Programs
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsibl...
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged
View Audit 4569 Questioned Costs: $1
Finding 2649 (2023-001)
Significant Deficiency 2023
Albuquerque Health Care for the Homeless, Inc.
NM
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs § 200.302
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obt...
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obtaining itemized receipts. In the event a receipt is lost, regardless of verifying the legitimacy of the purchase with the direct supervisor, the finance team will ensure that the expense is not charged to any federal funding. Persons Responsible: Leon Paboucek, Accounting Manager Estimated Completion Date: October 25, 2023
View Audit 4466
Finding 2629 (2023-001)
Significant Deficiency 2023
Highwood Apartments, Inc.
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on t...
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management is seeking reimbursement for the legal fees paid from operational cash.
View Audit 4446 Questioned Costs: $1
Finding 2628 (2023-002)
Significant Deficiency 2023
Morgan County Housing Authority
IL
HUD Housing Programs
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice V...
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice Vouchers during the year. As per the AICPA sampling requirements, we tested 20 files for multiple compliance requirements. During the testing period the Authority used a third-party management company to handle tenant files and recertifications. As a result of this, procedures to ensure that the appropriate utility allowance was not adhered to on a consistent basis. Corrective Action: MCHA has since taken back the management of the HCV program in house and will ensure that this is not an issue moving forward.
View Audit 4427
Finding 2532 (2023-002)
Material Weakness 2023
Housing Authority of Meridian
MS
HUD Housing Programs Eligibility Material Weakness
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calcul...
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calculating rent. A review process will be implemented so that each file is checked for accuracy. MHA will engage Smith Marion and Company to test sample 15 file in January 2024. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
View Audit 4310
Finding 2531 (2023-001)
Material Weakness 2023
Housing Authority of Meridian
MS
HUD Housing Programs Cash Management Eligibility
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practi...
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practices will be implemented immediately: 1. Property Managers will review all delinquent accounts on the 8th of each month, at which time a Late Rent Meeting will be conducted with perspective tenants to discuss ca use, and or a payment arrangement. 2. On the 14th of each month, all delinquent accounts will receive a Final Notice regarding nonpayment of rent. (With the exception of an approved payment arrangement.) 3. Court papers will be filed in County Court on the 18th of each month for all delinquent accounts, with the exception of those with approved payment arrangements. 4. All tenants that were not served for County Court will be filed in Justice Court, for non-payment of rent and or removal of occupied units. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
View Audit 4310
Finding 2523 (2023-001)
Significant Deficiency 2023
Kent State University
OH
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.413 § 200.516
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $...
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $209,101 was incorrectly reported by the program advisor and was not detected by the program director. These funds were returned to the Ohio Department of Development on October 11, 2023. The program has been termianted and program income returned. The individuals involved with this program are no longer employees of the University. The University is in the process of seeking reimbursement from the former employee. An internal controls questionnaire was prepared and reviewed for the other Small Business Development Center (SBDC) program noting no areas of concern. The FY24 internal audit plan will include additional review of the remaining SBDC program as well as review of controls within the department which previously managed the program noted in the finding. In addition, training related to roles and responsibilities for supervisors/approvers will be provided in FY24 to emphasize the guidance provided in the grants manual. Contact person responsible for the corrective action: Mark Polatajko, Senior Vice President for Finance and Administration.
View Audit 4303 Questioned Costs: $1
Finding 2497 (2023-003)
Material Weakness 2023
Save, Inc. and Affiliates
MO
Subrecipient Monitoring HUD Housing Programs
We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the...
We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the program participants, they will have the option of returning their income via US Postal Service, by bringing it in person to the SAVE, Inc. office, by submitting electronically to their housing specialist, or by providing it to the HQS inspector if they have an inspection scheduled during the timeframe. Once income information is received, housing center staff will update the rental calculations and provide written documentation of such to the program participant as well as the contact person for the rental unit. Proof of this documentation will be maintained in the client files and the client database will be updated to reflect any changes. Anticipated completion date: December 29, 2023.
View Audit 4247
Finding 2496 (2023-002)
Material Weakness 2023
Save, Inc. and Affiliates
MO
Subrecipient Monitoring HUD Housing Programs
A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will the...
A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will then proceed into a plan designed to ensure timely inpsection occurs for all program participants throughout the year. As of November 6, 2023, caseloads were reorganized to ensure the assignments are equal across all Housing Specialists and due dates for inspections are spread out evenly across all months. Supervisors are setting daily and weekly goals for the number of inspections that need to be scheduled and are reviewing progress toward these goals during weekly supervison so supervisors are able to provide support where needed and to hold employees accountable for completing the workload. Anticipated correction date: February 1, 2024.
View Audit 4247
Finding 2495 (2023-001)
Material Weakness 2023
Save, Inc. and Affiliates
MO
HUD Housing Programs
All current employees in the voucher program will receive a refresher training on rent reasonableness requirements, process, and documentation and will be expected to demonstrate competency by completing the process to supervisory satisfaction. Training on rent reasonableness during the onboarding ...
All current employees in the voucher program will receive a refresher training on rent reasonableness requirements, process, and documentation and will be expected to demonstrate competency by completing the process to supervisory satisfaction. Training on rent reasonableness during the onboarding process for new employees will be evaluated and updated as necessary. Review of rent reasonableness documentation will be added to the case audit tools used monthly and quarterly to review random samples of program participant files. When deficiencies are noted, these will be discussed with the employee and their supervisor so that immediate corrective action can be made. Anticipated completion date: December 29, 2023.
View Audit 4247
Finding 2455 (2023-001)
Material Weakness 2023
Wpc Housing Corp. Danford Hall Apartments
MO
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2023. Finding 2023-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2023
View Audit 4230
Malm Manor, Inc.
RI
HUD Housing Programs
We have corrected/updated the clients records and, subsequent to your field work, we were able to obtain the client's signature on all forms. William Mann, Housing Coordinator, will be the responsible party.
We have corrected/updated the clients records and, subsequent to your field work, we were able to obtain the client's signature on all forms. William Mann, Housing Coordinator, will be the responsible party.
View Audit 4164
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
The Housing Coordinator was able to secure the required information. William Mann, Housing coordinator, will be the responsible party.
The Housing Coordinator was able to secure the required information. William Mann, Housing coordinator, will be the responsible party.
View Audit 4163
East Long Pond Apartments, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have corrected/updated the clients records where necessary. Subsequent to your field work but before to issuing the financials, the client was court ordered evicted and signed the paperwork as instructed. William Mann, Housing Coordinator, will be the responsible party.
We have corrected/updated the clients records where necessary. Subsequent to your field work but before to issuing the financials, the client was court ordered evicted and signed the paperwork as instructed. William Mann, Housing Coordinator, will be the responsible party.
View Audit 4162
Finding 2396 (2023-001)
Significant Deficiency 2023
Holy Rosary Senior Residence Inc.
NJ
HUD Housing Programs
Significant Deficiency - Failure to Provide Support For Cash Disbursement Corrective Action Plan: Management will ensure that all expenditures can be supported by approved invoices, bills or other supporting documentation. Anticipated Completion date: October 2, 2023 Responsible Person: John Wes...
Significant Deficiency - Failure to Provide Support For Cash Disbursement Corrective Action Plan: Management will ensure that all expenditures can be supported by approved invoices, bills or other supporting documentation. Anticipated Completion date: October 2, 2023 Responsible Person: John Westervelt, President
View Audit 4107
Finding 2391 (2023-001)
Significant Deficiency 2023
Titusville Senior Housing Corporation
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and ...
Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
View Audit 4086
Finding 2390 (2023-001)
Significant Deficiency 2023
Lutheran Housing Corporation of Oil City, Inc.
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Depa...
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
View Audit 4085
Finding 2389 (2023-001)
Significant Deficiency 2023
Girard Lutheran Housing Corporation
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Depa...
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
View Audit 4083
Finding 2388 (2023-001)
Significant Deficiency 2023
Chippewa Lutheran Housing Corporation
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Depa...
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
View Audit 4082
Finding 2361 (2023-001)
Significant Deficiency 2023
Gwinnett Christian Terrace LLC
GA
Questioned Costs HUD Housing Programs
Thesecurity deposit account was not fully funded until August of 2023. At June 30, 2023, the resident security deposit account did not equal or exceed the deposits collected from residents by $17725. (1) Comments on the Finding and Each Recommendation - The Company agrees with the finding and recomm...
Thesecurity deposit account was not fully funded until August of 2023. At June 30, 2023, the resident security deposit account did not equal or exceed the deposits collected from residents by $17725. (1) Comments on the Finding and Each Recommendation - The Company agrees with the finding and recommendation.; (2) Actions Taken on the Finding - The Company transferred $20000 to the security deposit account and will closely monitor the liability to ensure that the asset account is adequately funded. No further action required.
View Audit 4061 Questioned Costs: $1
Finding 2342 (2023-001)
Significant Deficiency 2023
Catholic Charities
NM
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Corrective action plan: Catholic Charities will begin completing a standard checklist to ensure all client files have been completed by case managers. These checklists will then be reviewed by the Center's Lead Case Managers and Director prior to submission of any check requests. This review include...
Corrective action plan: Catholic Charities will begin completing a standard checklist to ensure all client files have been completed by case managers. These checklists will then be reviewed by the Center's Lead Case Managers and Director prior to submission of any check requests. This review includes a review of the client leases as well as rent reasonableness documentation. Personnel responsible for corrective action: Linda Zamora (Director of the Center for Self Sufficiency and Housing Assistance), Andy Najar (Associate Director), Annabelle Perez (Case Manager II/Landlord Engagement Specialist), Santana Leyba (Case Manager II), and Barney Sanchez, Carla Bustillos, Jessica Montoya, Rudolfo Carrillo (Case Managers). Estimated corrective action completion date: September 8, 2023
View Audit 4022 Questioned Costs: $1
Finding 2310 (2023-001)
Material Weakness 2023
The Towers LLC
MN
Questioned Costs HUD Housing Programs
2023-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at t...
2023-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at the mortgage company, the request for approval by HUD was never sent to HUD. As a result, management is now currently in the process of working with HUD and the mortgage company to obtain all necessary approvals. Proposed completion date - Management has put in the necessary requests with HUD and the mortgage company to receive the necessary approvals, and the finding will be corrected once HUD has issued its approval or other response to management.
View Audit 3955 Questioned Costs: $1
Finding 2309 (2023-001)
Material Weakness 2023
Terraces Assisted Living INC
MN
Questioned Costs HUD Housing Programs Material Weakness
2023-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at t...
2023-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at the mortgage company, the request for approval by HUD was never sent to HUD. As a result, management is now currently in the process of working with HUD and the mortgage company to obtain all necessary approvals. Proposed completion date - Management has put in the necessary requests with HUD and the mortgage company to receive the necessary approvals, and the finding will be corrected once HUD has issued its approval or other response to Management.
View Audit 3954 Questioned Costs: $1
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