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Finding 369029 (2023-001)
Significant Deficiency 2023
City of Murfreesboro, Tennessee
TN
Subrecipient Monitoring HUD Housing Programs Reporting
Planned Corrective Actions: The City continues to work with a consultant to assist staff with administration of the Community Development Block Grants program. Community Development has also hired a new Assistant Director and Grant Coordinator during FY 24 who have worked with the consultant to revi...
Planned Corrective Actions: The City continues to work with a consultant to assist staff with administration of the Community Development Block Grants program. Community Development has also hired a new Assistant Director and Grant Coordinator during FY 24 who have worked with the consultant to review processes and implement changes as necessary. Process reviews include reviewing methods for tracking and reporting time and activity spent on the programs.
View Audit 290453
Catholic Community Services of the Mid-Willamette Valley, INC
OR
Eligibility HUD Housing Programs
Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Action: Since February 1, 2023, the Organization has been engaged with a new property management company with expertise in the HOME program. As of this writing, over 90% of the 2023 recerti...
Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Action: Since February 1, 2023, the Organization has been engaged with a new property management company with expertise in the HOME program. As of this writing, over 90% of the 2023 recertifications are complete and appointments are being set for the City of Salem to do a complete file review.
View Audit 290445
Finding 367181 (2023-001)
Significant Deficiency 2023
City of Clarksville
TN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 3...
Management’s Corrective Action Plan: Due to changes in departmental management and responsibilities submission was not timely. We have now implemented policies and procedures to ensure grant activity is reported in accordance with the grant requirements. This matter was resolved subsequent to June 30, 2023.
View Audit 290301
Finding 366913 (2023-001)
Significant Deficiency 2023
Brevard Housing Authority
NC
HUD Housing Programs Reporting Significant Deficiency § 200.512
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Mana...
Corrective Action Plan: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023 by requesting Cash Disbursement testing selections. Management provided all information and responded to all questions timely and notified the team of office closures for holidays in November and December. Management will procure a new audit firm to ensure the due date is met in the future. Name of Responsible Person: Tara Irby, Executive Director Projected Completion Date: December 31, 2024
View Audit 290075
Finding 366835 (2023-001)
Significant Deficiency 2023
Cuba City School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility
Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The ...
Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District's office staff prevents the ideal segregation of functions. The following duties lack adequate segregation of duties: ► The District uses e-signatures to approve purchase orders. Two individuals have access to the e-signatures and have the ability to create new vendors, enter invoices, print checks, record journal entries and record activity on the general ledger. Both individuals also have access to the payroll system.Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an ► The person reviewing free and reduced food service eligibility can also enter information into the system to detennine eligibility.Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the nonnal course of their responsibilitie􀀩 as a result of the lack of segregation of duties. attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease. opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportonities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District.
View Audit 289894
Finding 366792 (2023-004)
Material Weakness 2023
School District of Stratford
WI
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/T...
2023-004 ESSER - Segregation of Duties – Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the ESSER grants. Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: Lauren Lucius will prepare the ESSER claim and either Tonya Gebert or Rodney Huther will approve the claim before it is submitted. Name of the Contact Person Responsible for Corrective Action: Lauren Lucius Planned Completion Date for Corrective Action Plan: December 15, 2023
View Audit 289834
The Navigator Corporation 054-35755 and 054-10010
NC
HUD Housing Programs Matching / Level of Effort / Earmarking Reporting § 200.512
Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findi...
Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
View Audit 289631
The Navigator Corporation 054-35755 and 054-10010
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedul...
Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates.
View Audit 289631
Finding 366664 (2023-002)
Significant Deficiency 2023
Northeast Oregon Housing Authority
OR
Questioned Costs HUD Housing Programs Significant Deficiency
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Federal Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant deficiency 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 three (3) out of ten (10) annual failed inspections selected for testing. Context: The Authority did not properly abate three (3) out of ten (10) 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: $942 Cause: There is a significant deficiency 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 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: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.
View Audit 289581 Questioned Costs: $1
Finding 366663 (2023-001)
Material Weakness 2023
Northeast Oregon Housing Authority
OR
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Complia...
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Number: 14.871 Material Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Inspections Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions 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). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of sixteen (16) units, two (2) units did not have an annual HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: $8,640 Cause: There is a material weakness 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, 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 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: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2024.
View Audit 289581 Questioned Costs: $1
Finding 366505 (2023-002)
Significant Deficiency 2023
Tongore Pines Housing Developing Fund Co., Inc.
NY
HUD Housing Programs
Finding 2023-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form wh...
Finding 2023-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form when performing recertifications and accepting new tenants. The organization should further establish procedures that will ensure ongoing compliance. (2) Actions Taken: The property manager has obtained the form and will begin using the HUD-9887 form to obtain consent to access personal information. Procedures are being implemented to assure that this process is taking place.
View Audit 289276
Finding 366504 (2023-001)
Significant Deficiency 2023
Tongore Pines Housing Developing Fund Co., Inc.
NY
Eligibility HUD Housing Programs
Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company ...
Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company should acquire access to the HUD EIV, and begin producing and reviewing the required reports within required timeframes. The organization should further establish procedures that will ensure ongoing compliance. (2) Actions Taken: Management has worked with HUD to obtain access and will begin performing this responsibility. The appropriate reports will be produced and reviewed now that management has access to the HUD EIV system. Procedures are being implemented to assure that this process is taking place.
View Audit 289276
Finding 11995 (2023-001)
Significant Deficiency 2023
Knollwood Community Housing Corporation Dba: Menorah West Apts.
MN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
View Audit 16077
Finding 11994 (2023-001)
Significant Deficiency 2023
Menorah Plaza Housing Corporation Dba Menorah Plaza Apartments
MN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
View Audit 16075
Finding 11919 (2023-001)
Significant Deficiency 2023
Mercer County Housing Associates LLC
PA
HUD Housing Programs Procurement, Suspension & Debarment Eligibility
CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Dues...
CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: July 1, 2022 - June 30, 2023 The finding from the June 30, 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 No matters were reported FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: The Company should have internal controls in place to review form HUD-50059 to ensure all documentation used to calculate the tenant rent and housing assistance payment is supported and properly calculated. Action taken: The lease up team gathers all income verification prior to move, once calculated all possible move in files are to be reviewed and approved by the Director of Housing Management. Prior to tenant moving in for accuracy If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay at 724-342-4000. Sincerely yours, Holly Nogay Executive Director Mercer County Housing Authority
View Audit 15874
Nhhi - Champlin, Inc.
MN
Questioned Costs HUD Housing Programs
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findi...
NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: Three of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for these tenants. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing.
View Audit 15637 Questioned Costs: $1
Nhhi - Hopkins Barrier Free Housing CORP
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023:Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023:Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. In October 2023, a copy of the tenant's social security card was obtained and placed in the tenant's file. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15633
Nhhi-Robbinsdale Barrier Free Housing Corporation
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Robbinsdale Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Robbinsdale Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action Taken: The Project agrees with the finding. Tenant rent was recomputed and management adjusted a future monthly HUD billing in October 2023.
View Audit 15632 Questioned Costs: $1
Nhhi - New Brighton, Inc.
MN
Questioned Costs HUD Housing Programs
NHHI - New Brighton, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The fi...
NHHI - New Brighton, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding these plans, please call JoAnn Rademacher at 651-639-9799.
View Audit 15628 Questioned Costs: $1
Nhhi/asi - Senior Bloomington, Inc.
MN
Questioned Costs HUD Housing Programs
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, ...
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2023: Name and address of independent public accounting firm: Hinrichs & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: Tenant rent was recomputed in October 2023 and management will adjust a future monthly HUD billing.
View Audit 15626 Questioned Costs: $1
Rcil-Olmsted Barrier Free Housing Corporation
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 223(f), Assistance Listing Number 14.155 One of the tenant files tested contained a mathematical error in computing the household net income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy from this tenant and make an adjustment on a future monthly HUD billing. Action Taken: The Project agrees with the finding. The HUD subsidy was recomputed using the proper household income in October 2023. If necessary, the excess amount received to date will reduce a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.
View Audit 15624 Questioned Costs: $1
Mounds View Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minnea...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project overpaid management fees to the management company. Recommendation: The management company should recompute management fees, and make the necessary adjustments. Action Taken: The Project agrees with the finding. The management company will recompute management fees for the year. The overpayment was refunded to the Project in October 2023. The finance team will be reminded to calculate management fees according to HUD guidelines. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.
View Audit 15622 Questioned Costs: $1
Lake Cumberland Housing Development Company
KY
HUD Housing Programs
December 6, 2023 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Lake Cumberland Housing Development Company, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Th...
December 6, 2023 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Lake Cumberland Housing Development Company, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. The finding from the September 30, 2023 Schedule of Findings and Questioned Costs is discussed below: FINDING – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-001 Reserve for Replacements Withdrawal Recommendation: The Project has not had any prior compliance issues with the Reserve for Replacements. However, we recommend that the Project monitor their spending of Reserve for Replacements disbursements closely and only use the funds for HUD-approved purposes. Action Taken: Management acknowledges the finding, and has created procedures to make certain that withdraws from the Reserve for Replacements are only used for their approved purpose. In addition, the Project will deposit the unapproved funds back to the Reserve for Replacements. If HUD has questions regarding this plan, please call Lisa Mann at (270)343-4740. Sincerely, Lisa Mann, Executive Director
View Audit 15602
Finding 11754 (2023-002)
Significant Deficiency 2023
Western Regional Housing Authority
NM
Questioned Costs HUD Housing Programs Eligibility
2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...
2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director
View Audit 15564 Questioned Costs: $1
Finding 11753 (2023-001)
Significant Deficiency 2023
Western Regional Housing Authority
NM
HUD Housing Programs Eligibility Significant Deficiency
2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documen...
2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documentation to ensure proper signoffs, forms, and data entry are present. Action Taken: The Housing Authority does have controls in place, we have file checklists to be followed by the staff, but unfortunately, staff errors do occur. These items have been addressed with staff. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director
View Audit 15564
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