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Corrective Action Plans

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Presbyterian Village Holly
MI
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Condition: The Organization deposited prior year surplus cash 139 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in ...
Condition: The Organization deposited prior year surplus cash 139 days after the deadline as stated in the Real Estate Assessment Center's Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $10,197 into residual receipts on February 14, 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: February 14, 2023
View Audit 294333
Finding 374658 (2023-002)
Significant Deficiency 2023
Hillside Apartments Phase Ii, Inc.
MI
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Finding Number: 2023-002 Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely The Organization rece...
Finding Number: 2023-002 Condition: There was a lack of timely reconciliation performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval, all required monthly deposits were made, and HUD approved loans were repaid timely The Organization received approval from HUD for a $35,000 loan advance to be repaid to the replacement reserve when unpaid voucher payments were received (October 31, 2022); however, the loan was not repaid until December 13, 2022. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance Management also acknowledges that it did not repay the replacement reserve timely with voucher funds subsequently received, but it did repay the $35,000 advance to the replacement reserve account on December 13, 2022. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: December 13, 2022
View Audit 294332
Finding 374649 (2023-002)
Significant Deficiency 2023
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
the property makes every effort to deposit reserves on a timely basis and due to cash flow constraints, has been unable too. The property will continue to whittle away at the shortfall and make every effort to deposit the required funds on a monthly basis.
the property makes every effort to deposit reserves on a timely basis and due to cash flow constraints, has been unable too. The property will continue to whittle away at the shortfall and make every effort to deposit the required funds on a monthly basis.
View Audit 294325
Finding 374648 (2023-001)
Significant Deficiency 2023
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have obtained the required information
We have obtained the required information
View Audit 294325
Finding 374646 (2023-001)
Significant Deficiency 2023
Statewide Bay Landing, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
We have obtained the required information.
We have obtained the required information.
View Audit 294324
Finding 374645 (2023-004)
Significant Deficiency 2023
Statewide Bay Landing, Inc.
RI
HUD Housing Programs
management has met with the bank and made arrangements to sweep funds to other member insured banks to provide for full FDIC coverage.
management has met with the bank and made arrangements to sweep funds to other member insured banks to provide for full FDIC coverage.
View Audit 294324
Finding 374644 (2023-003)
Significant Deficiency 2023
Statewide Bay Landing, Inc.
RI
HUD Housing Programs
the property makes every effort to deposit reserves on a timely basis and due to cash flow constraints, has been unable too. The property will continue to whittle away at the shortfall and make every effort to deposit the required funds on a monthly basis.
the property makes every effort to deposit reserves on a timely basis and due to cash flow constraints, has been unable too. The property will continue to whittle away at the shortfall and make every effort to deposit the required funds on a monthly basis.
View Audit 294324
Finding 374490 (2023-001)
Significant Deficiency 2023
Gilbert Straub Plaza, INC
PA
HUD Housing Programs Procurement, Suspension & Debarment Eligibility
United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsbur...
United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: September 1, 2022 - August 31, 2023 The finding from the August 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT See Below FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207 ALN 14.155. Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The property management company has revisited the internal controls with the on-site manager. The manager certifies that they will do diligence in the future to ensure that they follow these controls in calculating tenant rent and assistance payments. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.
View Audit 294185
Finding 374343 (2023-001)
Significant Deficiency 2023
Lexington-Fayette Urban County Housing Authority
KY
HUD Housing Programs Subrecipient Monitoring Eligibility
Re: 2023-01 Audit Finding/Plan of Action The Lexington Housing Authority (LHA) proposes this corrective plan of action to address the late recertifications (13) and annual recertification (1) from the audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 25-29, 2023. ADDRESSING S...
Re: 2023-01 Audit Finding/Plan of Action The Lexington Housing Authority (LHA) proposes this corrective plan of action to address the late recertifications (13) and annual recertification (1) from the audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 25-29, 2023. ADDRESSING STAFFING Securing qualified candidates to fill Housing Management Specialist (HMS) positions throughout 2020, 2021 and 2022 was challenging for LHA. In some instances, positions were vacant for up to 12 months before they were filled. LHA will do the following to address staffing: • Seek to fill HMS positions within forty-five (45) days of the position going vacant. • Advertise to hire two full-time HMS positions for the two management teams with the most units in their management portfolio. • Continue to advertise open positions online, on social media and in the local newspaper. • Offer incentive bonus up to $1,500 to newly hired HMS, paying $750 to new hires after six month of employment and an additional $750 after 12 months of employment. • Over-time will be allowed on an as-needed basis to complete and process certifications. CERTIFICATION PROCEDURES Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - All housing management staff may utilize electronic signature to attain required signatures when necessary. - The first day of each month housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - July 1, 2023, LHA implemented quality control (QC) of public housing files to be conducted by a newly created compliance position. LHA' s compliance coordinator will complete 229 (25%) QC reviews of public housing files during FY2024 (July 1, 2023 - June 30, 2024). - At least once monthly on a rotating basis housing management staff from all offices will convene at a selected housing management office to complete and process certifications. This schedule will continue until all offices are up to date on certifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2024
View Audit 293932
Finding 374269 (2023-001)
Significant Deficiency 2023
Kalihi-Palama Health Center (hale Ho'ola Hou)
HI
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding 2023-001 Special Tests and Provisions - Sliding Fee Scale Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Action Taken: We implemented...
Finding 2023-001 Special Tests and Provisions - Sliding Fee Scale Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated, and patients receive the correct sliding fee discount. Action Taken: We implemented a new EHR system AthenaOne and it includes a sliding fee scale calculation tool. By March 18, 2024 we will have completed doing all of the testing and training of all current Patient Services/Front Desk staff. Effective April 1 2024, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale: • Update recurring sliding fee scale employee training sessions to quarterly. • Update training process documentation and reference materials for sliding fee scale. • Implement monthly review and spot check procedures to ensure compliance with the sliding fee scale requirements and guidelines. Based on the results of the reviews and spot checks, individualized training will be provided staff. • Onboarding new Patient Services/Front Desk staff will be based on the updated training and reference materials. Should you need additional information or have questions, you can reach me at ekintu@kphc.org or (808) 791-6315. Emmuel Kintu, D. Mgt, MBA Chief Executive Office & Executive Director
View Audit 293873
Finding 372635 (2023-007)
Material Weakness 2023
Autonomous Municipality of Ponce
PR
HUD Housing Programs Material Weakness Reporting
As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared corre...
As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 293712
Finding 372634 (2023-006)
Material Weakness 2023
Autonomous Municipality of Ponce
PR
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
As indicated in this finding, the auditors found evidence that the current HAP and Administrative Fee Equity balances are accurate. However, in order to realize the proper correction of prior-year balances, the Section Program Director and the Municipal Finance Office are evaluating the initial HAP ...
As indicated in this finding, the auditors found evidence that the current HAP and Administrative Fee Equity balances are accurate. However, in order to realize the proper correction of prior-year balances, the Section Program Director and the Municipal Finance Office are evaluating the initial HAP and Administrative Fee Equity balances. Implementation Date: During the fiscal year 2022-2023 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 293712
Finding 372633 (2023-005)
Significant Deficiency 2023
Autonomous Municipality of Ponce
PR
HUD Housing Programs Subrecipient Monitoring Eligibility
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 293712
Finding 372632 (2023-004)
Material Weakness 2023
Autonomous Municipality of Ponce
PR
HUD Housing Programs Material Weakness Reporting
The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fisca...
The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 293712
Finding 372621 (2023-006)
Significant Deficiency 2023
Agate Housing and Services, Inc.
MN
Special Tests & Provisions Eligibility HUD Housing Programs
2023-006 Reasonable Rents Documentation Name of contact person – Laura Straw, Finance Director and/or Elizabeth Machart, Director of Contracts, Compliance, & Special Initiatives Corrective action – Management has reviewed the current practice and has implemented a new form and procedures for do...
2023-006 Reasonable Rents Documentation Name of contact person – Laura Straw, Finance Director and/or Elizabeth Machart, Director of Contracts, Compliance, & Special Initiatives Corrective action – Management has reviewed the current practice and has implemented a new form and procedures for documenting the determination and approvals in the case files. Completion date – Management and the Board of Directors implemented the above as of 2/28/2024
View Audit 293672
Finding 372578 (2023-001)
Material Weakness 2023
Lutheran Housing Corporation at Middletown, Inc.
MA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Audit period: July 1, 2022 – June 30, 2023The findings from the 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 MATERIAL WEAKNESS2023-001 Section 202 Supportive Housi...
Audit period: July 1, 2022 – June 30, 2023The findings from the 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 MATERIAL WEAKNESS2023-001 Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The auditor recommends that the Organization review the HUD Management Agent Handbook and revise its internal control policies with regards to calculating its allowable management fee per the Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing its current training regarding the calculation of allowable management per the Handbook. While budgeted revenue will remain as the basis for the calculation, a process will be put in place to review amounts charged against allowed % of collected revenues each year. Management will review the calculation and a Receivable or Payable will be recorded to “true up” the amount to actual for the Fiscal Year. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: December 15, 2023 and Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Sergio Plaza at 508-688-5608.
View Audit 293658
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additio...
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additional payroll controls are being evaluated and implemented in 2024. This will include establishing procedures to ensure the completeness and accuracy of payroll and related oversight. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 293594 Questioned Costs: $1
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
Questioned Costs HUD Housing Programs Reporting
FINDING No. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to the property...
FINDING No. 2023-003: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make sufficient monthly deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to the property insurance premium unexpectedly increasing by more than $170,000. The account was subsequently analyzed, and the monthly escrow deposit is now sufficient to cover the new rates.
View Audit 293594 Questioned Costs: $1
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Take...
FINDING No. 2023-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Management nor the lender received the approved 9250 dated 06.06.2023 until 10.26.2023. Management will submit the retro amount of $174.84 in December 2023.
View Audit 293594
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite ...
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: July 1, 2022 through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to ensure initial tenant income through EIV system and third-party documentation are verified in a timely manner, annual unit inspections are performed, and all required tenant documentation is complete and accurate. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate.
View Audit 293594
Finding 372229 (2023-003)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with a...
Housing Choice Vouchers - CFDA No. 14.871 - Special Tests - HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS reinspections are completed timely and that there is proper documentation of approved extensions and abatements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is complete. GHA monitors the inspections to ensure they are current. GHA runs PIC inspection SEMAP reports monthly to ensure inspection dates are tracked thoroughly. GHA will continue to conduct and submit all inspections timely. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Finding 372228 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Eligibility Significant Deficiency
Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disa...
Housing Choice Vouchers - CFDA No. 14.871 - Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The errors found where: Income was miscalculated. GHA'S staff will continue to have refresher trainings to ensure that all documentation is correct and properly reported on the HUD-50058 Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Finding 372227 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Galveston, Texas
TX
HUD Housing Programs Reporting Significant Deficiency
Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Housing Choice Vouchers - CFDA No. 14.871 - PIC Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HUD-50058 submissions are done daily but there are exceptions where we find that some 50058's submitted do not return as an error later we notice that are not showing in PIC and have to be resubmitted. This has been reported to our field office and the PIC Help Desk with no resolution. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: Ongoing
View Audit 293526
Alpha Arms, Inc. 053-36033
NC
HUD Housing Programs
The lead maintenance person was out on long term disability which created a staffing shortage and a delay in our normal semi annual unit inspections. This position is now filled and unit inspections are scheduled for October 19th. Multifamily Select Inc will monitor unit inspections to insure semi a...
The lead maintenance person was out on long term disability which created a staffing shortage and a delay in our normal semi annual unit inspections. This position is now filled and unit inspections are scheduled for October 19th. Multifamily Select Inc will monitor unit inspections to insure semi annual inspections are conducted regularly
View Audit 293469
Yw-Wny Housing Development Fund Co., Inc. - Project #014-Ee084
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding ...
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: The Company currently does not have enough operating funds to deposit the underfunded amount of $129,160 into the reserve for replacements account. Management will deposit funds as they become available.
View Audit 293351
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