Corrective Action Plans

Finding 403369 (2023-001)

Material Weakness 2023

NH

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514

Newmarket Housing Authority Audit Finding Response: Finding reviewed with program specialist and manager with following action plan in place to ensure key EIV reports are run on a scheduled basis and appropriate actions are taken; • Policies and procedures surrounding EIV reviewed. • Program special...

Newmarket Housing Authority Audit Finding Response: Finding reviewed with program specialist and manager with following action plan in place to ensure key EIV reports are run on a scheduled basis and appropriate actions are taken; • Policies and procedures surrounding EIV reviewed. • Program specialist implemented the use of "tickler" reminders on outlook calendar to prompt EIV reports within 90 days for new move-ins. • The Manager will monitor monthly and quarterly to ensure EIV report is run for all move-ins and recertifications.

View Audit 310501

Finding 403334 (2023-025)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Student Financial Aid HUD Housing Programs § 200.303

The Department of Energy and Environment (DOEE) agrees with the conditions and recommendations of this finding. DOEE personnel perform initial reviews of individual applications before, during, and after certification. Supervisory level reviews of 5 applications are performed per processor per mont...

The Department of Energy and Environment (DOEE) agrees with the conditions and recommendations of this finding. DOEE personnel perform initial reviews of individual applications before, during, and after certification. Supervisory level reviews of 5 applications are performed per processor per month, which is documented in the Operations Manual. On a semi-annual basis, program personnel will conduct an inventory of applications to ensure a 25% threshold of secondary reviews is being met. Additionally, DOEE will conduct and require staff participation in system demonstration and refresher trainings in order to strengthen existing policies and procedures. Contact - Danielle Wright, Deputy Director Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403313 (2023-010)

Material Weakness 2023

Government of the District of Columbia

DC

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular...

The Department of Human Services (DHS) agrees with the findings. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in fiscal year 2023. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The majority of findings were for participants enrolled into FRSP before the new SOPs took effect. DHS will continue execution of the stricter internal controls and audits, to ensure there are no documentation gaps moving forward. Contact - Noah Abraham, Interim FSA Administrator, DC Department of Human Services Estimated Completion Date - September 30, 2024 See Corrective Action Plan for chart/table

View Audit 310468 Questioned Costs: $1

Finding 403309 (2023-008)

Significant Deficiency 2023

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs § 200.303

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guar...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD will input data into Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for all Community Development Block Grants Section 108 Loan Guarantees program subawards. Contact - Lesley Edmond, DHCD Housing Compliance Officer Estimated Completion Date - June 28, 2024 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403293 (2023-003)

Material Weakness 2023

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) Program Management Administration team agree with the findings. For the fifteen (15) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2024 Quality Control Corrective Action Plan reports dated April 2024. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact - Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date - September 30, 2025 See Corrective Action Plan for chart/table

View Audit 310468

Finding 403281 (2023-002)

Significant Deficiency 2023

Booth Residence Inc., A Georgia Corporation

GA

HUD Housing Programs

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding that evidence of a fidelity bond policy was not provided, however, a policy was in place, we were not able to provide evidence to the auditor. d. Action(s) Taken or Planned on the Finding We wil...

2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding that evidence of a fidelity bond policy was not provided, however, a policy was in place, we were not able to provide evidence to the auditor. d. Action(s) Taken or Planned on the Finding We will implement procedures to ensure we can provide evidence of proper fidelity bond coverage as required by HUD.

View Audit 310458

Finding 403280 (2023-001)

Significant Deficiency 2023

Booth Residence Inc., A Georgia Corporation

GA

HUD Housing Programs Eligibility

Project Legal Name: Booth Residence, Inc., a Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The f...

Project Legal Name: Booth Residence, Inc., a Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and has taken steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding An experienced third-party management agent approved by HUD was hired to maintain tenant file documentation and to ensure compliance with HUD eligibility requirements.

View Audit 310458

Finding 403278 (2023-001)

Material Weakness 2023

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone N...

Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management is reaching out to HUD for retroactive approval of the repayments and will implement procedures to ensure HUD approval is obtained in the future, if needed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 Resolved. See finding 2023-001

View Audit 310457 Questioned Costs: $1

Finding 403273 (2023-002)

Material Weakness 2023

Evangeline Booth Residence, Inc., A Florida Corporation

FL

HUD Housing Programs Eligibility Reporting

Project Legal Name: Evangeline Booth Residence, Inc., a Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404...

Project Legal Name: Evangeline Booth Residence, Inc., a Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022-9/30/2023 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Procedures for accruing revenue, as appropriate, will be put in place as the accruing of expenses is already done. 2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. d. Action(s) Taken or Planned on the Finding Access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Services information] was not available due to the incorrect tax ID being identified to The Salvation Army personnel who had transitioned from another The Salvation Army HUD Project location. It took considerable efforts to get this corrected with HUD. The appropriate access to the system has now been given to the new personnel of this Ocala HUD Project. This lack of access impacted the early part of FY 2023 B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2022-001 In Process. See finding 2023-001 2. Finding 2021-001 In Process. See finding 2023-001

View Audit 310448

Finding 403253 (2023-001)

Significant Deficiency 2023

Open Door Family Medical Center Inc.

NY

Special Tests & Provisions HUD Housing Programs

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sli...

All supervisors conducted training sessions for all staff members involved in patient registration and billing processes to reinforce proper documentation and application of the sliding fee discount schedule. Further, the Center has implemented an internal audit/review system to ensure that the sliding fee discount schedule is properly applied based on patient information.

View Audit 310427

Finding 403249 (2023-001)

Significant Deficiency 2023

Washington Housing Authority

IN

Procurement, Suspension & Debarment HUD Housing Programs

2023-001. Contract Administration Corrective action planned: 1. The Washington Housing Authority will hire project managers/consultants when a large project is to be completed that would be over the threshold. Anything under the threshold would be completed by obtaining quotes. 2. The current ...

2023-001. Contract Administration Corrective action planned: 1. The Washington Housing Authority will hire project managers/consultants when a large project is to be completed that would be over the threshold. Anything under the threshold would be completed by obtaining quotes. 2. The current Executive Director & current Deputy Director will attend all WHA Board of Commissioners meetings when their schedule allows so communication will be open and transparent. 3. All WHA Staff members and Board of Commissioners will follow Procurement Policy and have received a copy of the policy. The Executive Director, Deputy Director, and Washington Housing Authority Board of Commissioners will comply with all corrective action deemed appropriate with Audit Findings. Contact person: Maria Sergesketter, Executive Director. Anticipated completion date: We have implemented this since May 1, 2023.

View Audit 310404

Finding 403243 (2023-001)

Significant Deficiency 2023

Horizons Unlimited, Inc.

WI

Internal Control / Segregation of Duties HUD Housing Programs

#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director...

#2023-001 – Segregation of Duties – The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation. Responsible Official: Jenna Van Den Wildenberg, Executive Director Anticipated Completion Date: This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.

View Audit 310399

Finding 403182 (2023-001)

Significant Deficiency 2023

Saint Alban's Housing Corporation

MD

HUD Housing Programs

Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Status: The delinquent deposits for 2023 of $43,332 were made to the reserve on March 29, 2024. Management has put procedures into place to e...

Condition: The Corporation did not make any required monthly deposits to the reserve for replacements as required by the housing assistance payments contract. Status: The delinquent deposits for 2023 of $43,332 were made to the reserve on March 29, 2024. Management has put procedures into place to ensure that deposits are made timely in the future and deposits for January through April 2024 have been made as of the report date.

View Audit 310371

Finding 403174 (2023-001)

Significant Deficiency 2023

Housing and Community Redevelopment Authority of Marlboro County

SC

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the famil...

2023-001 Utility Allowances Calculations Corrective Action Plan: If the family selects a unit with a different number of bedrooms than the family unit size listed on the voucher, the PHA must apply the payment standard and utility allowance for the smaller of the family unit size listed on the family's voucher or the unit size selected by the family. 24 CFR 982.S0S(c)(l) Anticipated Completion Date: Management will implement training and procedures to ensure compliance with federal guidelines that relate to the Housing Choice Voucher Program. Training and procedure reviews are currently in progress and will be ongoing.

View Audit 310317

Finding 403173 (2023-001)

Significant Deficiency 2023

The Housing Authority of Cheraw

SC

HUD Housing Programs

Corrective Action Plan: During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to the numerous vacancies and changes in executive level responsibilities, the disbursement end date August 2, 2023 regarding the Cheraw Sewer Grant was ...

Corrective Action Plan: During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to the numerous vacancies and changes in executive level responsibilities, the disbursement end date August 2, 2023 regarding the Cheraw Sewer Grant was overlooked. Because the deadline for expanding grant funds expired HUD recalled the remaining funds that were in the Sewer Grant account. All senior level leadership positions have since been filled, and the responsibility for monitoring all grant fund deadlines have been assigned to the appropriate staff. The monitoring of grant deadlines is ongoing. Anticipated Completion Date: The Housing Authority was required to return the unspent funds after 24 months. Funds unavailable for use.

View Audit 310316

Finding 403172 (2023-002)

Significant Deficiency 2023

Housing Authority of Florence

AL

HUD Housing Programs

Finding# 2023-002 Capital Fund Program Grants Draws Under Moving to Work (MTW) Budget Lines During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, MTW grant fun...

Finding# 2023-002 Capital Fund Program Grants Draws Under Moving to Work (MTW) Budget Lines During the past year, the Housing Authority experienced a high turnover rate amongst the senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, MTW grant funds was drawn down however not accounted for under the MTW budget line. All senior level leadership positions have since been filled, and the responsibility for monitoring all current awards to determine their status and alignment with federal funding requirements have been assigned to the appropriate the staff. Anticipated Completion Date: The monitoring of Capital Fund Program Grants Draws to Moving To Work Budget Lines is ongoing. Contact Person: Alphonso Bradley, Executive Director

View Audit 310315

Finding 403171 (2023-001)

Significant Deficiency 2023

Housing Authority of Florence

AL

HUD Housing Programs

Finding# 2023-001 During the past year, the Housing Authority experienced a high turnover rate amongst the-senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, the account associated with the disbursement end date of August 2, 2023 regarding the F...

Finding# 2023-001 During the past year, the Housing Authority experienced a high turnover rate amongst the-senior level executive staff. Due to numerous vacancies, and changes in executive level responsibilities, the account associated with the disbursement end date of August 2, 2023 regarding the Florence Sewer Grant was overlooked. Since then all senior level leadership positions have been filled, and the responsibility for monitoring all grant funding deadlines have been assigned to the appropriate staff. The monitoring of grant deadlines is ongoing. Per 24 CFR 905.204, PHAs have 1 year to obligate and 2 years to expend Emergency Safety and Security grant funds. Anticipated Completion Date: The Housing Authority was required to return the unspent after 24 months. Funds unavailable or use.

View Audit 310315

Finding 403163 (2023-006)

None 2023

The Housing Authority of Lafourche Parish

LA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process,...

The Authority will implement and execute increased monitoring and approval procedures over the program admittance process. Erial Branch, Executive Director, has assumed the responsibility of implementing and executing increased monitoring and approval procedures over the program admittance process, and anticipates the strengthened controls to be in place by August 1, 2024.

View Audit 310302 Questioned Costs: $1

Finding 403162 (2023-005)

None 2023

The Housing Authority of Lafourche Parish

LA

HUD Housing Programs Material Weakness Reporting

The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within t...

The Authority will complete and submit its Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end. Erial Branch, Executive Director, has assumed the responsibility of assuring completion and submission of the Authority’s Unaudited Financial Data Schedule to REAC within two months of its fiscal year-end, and expects this instance of noncompliance to be resolved by November 30, 2024.

View Audit 310302

Finding 403159 (2023-002)

Material Weakness 2023

The Housing Authority of Lafourche Parish

LA

Procurement, Suspension & Debarment HUD Housing Programs

The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of July 1, 2024.

View Audit 310302

Finding 403157 (2023-004)

Significant Deficiency 2023

The Housing Authority of Lafourche Parish

LA

HUD Housing Programs Eligibility Significant Deficiency

The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of September 1, 2024.

View Audit 310302

Finding 403089 (2023-004)

None 2023

El Proyecto Del Barrio, Inc.

CA

Subrecipient Monitoring Eligibility HUD Housing Programs

El Proyecto will implement monitoring measures by grant supervising staff to ensure that typos entered into any system are reviewed before final submission. Person Responsible: Haimanot Fekadu Position of Responsible Party: Youth Source Center Sun Valley Completion Date: September 30, 2024

View Audit 310230

Finding 402900 (2023-001)

Significant Deficiency 2023

Mid-East Regional Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: ...

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately

View Audit 310158

Finding 402888 (2023-001)

None 2023

Community Apartments Corporation of Wilson County #3

NC

HUD Housing Programs

Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent

View Audit 310126

Finding 402887 (2023-001)

None 2023

Community Apartments Corporation of Rutherford County #2

NC

HUD Housing Programs

Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent

View Audit 310125

Corrective Action Plans

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