Corrective Action Plans

Finding 9635 (2023-002)

Material Weakness 2023

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding Number: 2023-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Ren...

Finding Number: 2023-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly; Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 13310 Questioned Costs: $1

Finding 9634 (2023-001)

Material Weakness 2023

Detroit Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupanc...

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly; Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 13310

Finding 9622 (2023-002)

None 2023

Mahalo Homes, Inc.

MD

Questioned Costs Cash Management HUD Housing Programs

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Additionally, the Organization should request approval for current overage. Action Taken: The Organization did not obtain approval to pay back...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts’ compliance requirements. Additionally, the Organization should request approval for current overage. Action Taken: The Organization did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account being greater than its compliance amount. The Organization will request approval to pay back excess residual receipts.

View Audit 13307 Questioned Costs: $1

Finding 9621 (2023-001)

Material Weakness 2023

Mahalo Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: Th...

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13307 Questioned Costs: $1

Finding 9619 (2023-001)

Material Weakness 2023

Rivendell Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Rivendell Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Rivendell Homes, Inc. should pay the invoice amount on a monthly basis. Action Tak...

Recommendation: In conjunction with Rivendell Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Rivendell Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13306 Questioned Costs: $1

Finding 9617 (2023-002)

Material Weakness 2023

Kuleana Gardens, Inc.

MD

Questioned Costs Cash Management HUD Housing Programs

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Additionally, the Organization should request approval for current overage. Actio...

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Additionally, the Organization should request approval for current overage. Action Taken: Kuleana Gardens, Inc. did not retain approval to pay back the excess residual receipts amount. This led to the residual receipt account being greater than its compliance amount. The Organization will request approval to move money out of the residual receipts account in order to pay the residual receipt note.

View Audit 13303 Questioned Costs: $1

Finding 9616 (2023-001)

Material Weakness 2023

Kuleana Gardens, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Kuleana Gardens, Inc.. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Kuleana Gardens, Inc.. should pay the invoice amount on a monthly basis. Action Tak...

Recommendation: In conjunction with Kuleana Gardens, Inc.. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Kuleana Gardens, Inc.. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13303 Questioned Costs: $1

Finding 9614 (2023-002)

None 2023

Lorien Homes, Inc.

MD

Questioned Costs Cash Management HUD Housing Programs

Recommendation: Training of staff should be performed to bring the staff up to date with all residual receipts compliance requirements . Action Taken: Lorien Homes, Inc. did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account being greater th...

Recommendation: Training of staff should be performed to bring the staff up to date with all residual receipts compliance requirements . Action Taken: Lorien Homes, Inc. did not obtain approval to pay back the excess residual receipt amount. This led to the residual receipt account being greater than its compliance amount. The Organization will request approval to pay back excess residual receipts.

View Audit 13299 Questioned Costs: $1

Finding 9613 (2023-001)

Material Weakness 2023

Lorien Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: Th...

Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 13299 Questioned Costs: $1

Finding 9588 (2023-001)

Material Weakness 2023

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action...

CORRECTIVE ACTION PLAN August 11, 2023 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr. Kelli Alumbaugh, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended 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. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2023-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Kelli Alumbaugh, Superintendent Pierce City School District R-VI

View Audit 13282

Finding 9578 (2023-001)

Material Weakness 2023

Verona R-Vii School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 14, 2023 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the correctiv...

CORRECTIVE ACTION PLAN August 14, 2023 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Dr. Tony Simmons, Superintendent Verona School District R-VII 101 E Ella Street Verona, MO 65734 (417) 498-2274 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended 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. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2023-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Tony Simmons, Superintendent Verona School District R-VII

View Audit 13269

Finding 9572 (2023-003)

Material Weakness 2023

Northwest Oregon Housing Authority

OR

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with aud...

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections. All units are being scheduled in a biennial cycle. The units noted in this audit all had inspections completed in 2021 or 2022. The units inspected in 2021 have subsequently been inspected (and passed HQS) in 2023, and the units inspected in 2022 are or will be scheduled in 2024, thus resolving this finding. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Hsu-Feng Andy Shaw, Executive Director, at 503-861-0119.

View Audit 13226

Finding 9570 (2023-002)

Significant Deficiency 2023

Northwest Oregon Housing Authority

OR

HUD Housing Programs Eligibility Significant Deficiency

2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement wi...

2023-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: NOHA has reviewed its policies regarding documentation maintenance for all individuals on the waiting list. Quality control review of waiting list data entry was put in place after October 2020. The oldest application on the current HCV waiting list is dated 2019. NOHA anticipates this finding may continue until the waiting list application dates reach 10/2020. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2024

View Audit 13226

Finding 9568 (2023-001)

Significant Deficiency 2023

Northwest Oregon Housing Authority

OR

Questioned Costs HUD Housing Programs Eligibility

2023-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: T...

2023-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Northwest Oregon Housing Authority has reviewed eligibility determination and documentation processes. Staff have received updated training regarding proper data entry of assets and application of COLA. NOHA continues to conduct on-going quality control file reviews to monitor file quality; year to date, approximately 6.5% of transactions have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2024

View Audit 13226 Questioned Costs: $1

Finding 9509 (2023-001)

Significant Deficiency 2023

Heartland Medical Clinic, Inc., D/b/a Heartland Community Health Center

KS

Subrecipient Monitoring Eligibility HUD Housing Programs

To United States Department of Health and Human Services Heartland Community Health Center respectfully submits the following corrective action plan for the year ended April 30, 2023. CohnReznick, LLP 350 Church Street Hartford, CT 06103 Audit Period: April 30, 2023 The findings from the April 3...

To United States Department of Health and Human Services Heartland Community Health Center respectfully submits the following corrective action plan for the year ended April 30, 2023. CohnReznick, LLP 350 Church Street Hartford, CT 06103 Audit Period: April 30, 2023 The findings from the April 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Awards Findings: Finding 2023.001 - Sliding Fee Scale Discount Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken • Monthly Audits o The Front Office Coordinators at each location will routinely audit sliding fee verification on a monthly basis to verify that information has been captured and recorded correctly and all proof of income documentation is received. These monthly audits will be adopted as standard protocol and procedure for front office operations, effective January 2024. Any findings through the audit process will be reported to the COO. At least five patien.t charts will be audited monthly. o In addition, the billing manager will also review audit findings or summaries to ensure adequate adjustment to patient accounts to correlate with the patient's eligibility status. • Staff Training o Although Heartland has offered periodic sliding fee scale procedure training, administration will be scheduling additional training with a focus on required documentation and proper set up of sliding fee discounts. o Health Center Practice Administrator will review and implement and update standard operating procedure for sliding fee scale verification. o Employees will receive a copy of the sliding fee scale policy and sign that they have read the material. o Front office employees at all locations will complete a sliding fee schedule competency check-off sheet that will be reviewed by the Front Office Coordinators and billing manager. If there are any question regarding this plan, please e-mail Regina Oxford at roxford@heartlandhealth.org. Sincerely,

View Audit 13129

Finding 9508 (2023-001)

Significant Deficiency 2023

Dima Iv, Inc.

DE

HUD Housing Programs

Senior Director of Housing and Facilities will process monthly HAP reports for HUD projects. Upon completion, Senior Director of Finance for NAMI Delaware will review HAP reports to ensure that the Contract Rent (9.) and Gross Rent (11.) match the authorized amount set by HUD.

View Audit 13122

Finding 9438 (2023-002)

Material Weakness 2023

Housing Authority of the City of Lexington, Nebraska

NE

HUD Housing Programs Special Tests & Provisions Cash Management

Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,292.34. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not...

Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,292.34. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not able to, then they will be remitted back to HUD. LHA agrees with the finding and the planned corrective action follows. LHA should have answers back from HUD in regards to using the funds within the next two weeks. LHA Procedure for the future: When Annual Contract is renewed, check balance of Residual Receipts and if over the $4500 limit, remit the amount back to HUD.

View Audit 12929

Finding 9404 (2023-001)

Significant Deficiency 2023

True North Rochester Preparatory Charter School

NY

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Responsible Official’s Response: In this particular finding, the decision was made to undertake a project using organizational reserves. Subsequent to the project taking place additional review indicated it would qualify as permissible under the American Rescue Plan and Federal Funding could potenti...

Responsible Official’s Response: In this particular finding, the decision was made to undertake a project using organizational reserves. Subsequent to the project taking place additional review indicated it would qualify as permissible under the American Rescue Plan and Federal Funding could potentially cover the project costs. The contract for the work, however, was not further reviewed at the time. After subsequent review, it appears that the contract may not meet the standards for Federal Funding, Management, therefore, has removed the Federal funding revenue from it’s financial statements and has not requested funding for this project under the American Rescue Plan. As a regular course of business, the organization does require any contracts subject to Federal funding requirements meet Federal Funding requirements, including those requirements associated with prevailing wages. Going forward, a comprehensive contract review will be performed for any project retroactively deemed a potentially permissible use of Federal funds

View Audit 12883

Finding 9401 (2023-002)

Significant Deficiency 2023

D H, Incorporated

OR

HUD Housing Programs Reporting Significant Deficiency

Finding 2023-002 Response Type of Finding: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Criteria: DHI’s regulatory agreement with HUD and the HUD Uniform Financial Reporting Standards (24 CFR §5.801) require audited financial statements to be s...

Finding 2023-002 Response Type of Finding: Significant deficiency in internal control over compliance and instance of immaterial noncompliance. Criteria: DHI’s regulatory agreement with HUD and the HUD Uniform Financial Reporting Standards (24 CFR §5.801) require audited financial statements to be submitted to HUD within 90 days of the fiscal year end. HUD may authorize an extension to the 90 day due date. Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. New property accountant was hired in August of 2023.

View Audit 12871

Finding 9400 (2023-001)

Material Weakness 2023

D H, Incorporated

OR

HUD Housing Programs Eligibility Material Weakness

Finding 2023-001 Response Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with DH, Incorporated’s regulatory agreement with HUD for its HUD Section 223(f) Insured Mortgage and HUD Section 8 Housing Assistance Payments contract, DH, In...

Finding 2023-001 Response Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with DH, Incorporated’s regulatory agreement with HUD for its HUD Section 223(f) Insured Mortgage and HUD Section 8 Housing Assistance Payments contract, DH, Incorporated is required to annually recertify its tenants. It is the responsibility of management to design and implement internal controls to ensure the tenants are recertified within the applicable timeframe required by HUD. Additionally, HUD requires minimum security deposits of $50 to be collected for all tenants. Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action: a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/2023. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD compliance. Training started in October 2023. c. We are currently prioritizing recertifications by oldest first so we are able to catch them up and get the property certifications back on track. d. Monthly review of Tenant Rental Assistance Certification System (TRACS) reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New training was started in October 2023 and to be completed by 12/31/2023. Monthly review of TRACS reports was implemented 10/1/2023.

View Audit 12871

Finding 9263 (2023-002)

Significant Deficiency 2023

City of Greenville, North Carolina

NC

Special Tests & Provisions HUD Housing Programs Reporting

Finding: 2023-002 Name of contact person: Jacob Joyner, Director of Financial Services Corrective Action: The City will add oversight over the requests and reporting of grants to ensure that all steps are completed correctly. Proposed Completion Date: February 1, 2024

View Audit 12655

Finding 9216 (2023-001)

Significant Deficiency 2023

Catholic Charities

OR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2023 Major Federal Award Findings: Finding Reference #: 202...

Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2023 Major Federal Award Findings: Finding Reference #: 2023-001 Significant deficiency Recommendation: We recommend management design and implement internal controls over compliance to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.

View Audit 12592

Finding 9107 (2023-001)

Significant Deficiency 2023

Wood River Health Services, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The findings from th...

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: 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. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly documented. Action Taken Wood River Health Services is committed to documenting the sliding fee discounts being applied. Actions we are taking: Re-education of the Sliding Fee Discount Schedule (SFDS) documentation process to all personnel in the Community Resources Area Create review cheat sheets for SFDS including the documentation needed for decision making Review of Community Resource approvals If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. Sincerely yours, Alison Croke, MHA President and Chief Executive Officer

View Audit 12461

Finding 9094 (2023-001)

Significant Deficiency 2023

St. Clair County Housing Authority

IL

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2023-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will continue increased monitoring and review of HCVP files to improve acc...

Finding 2023-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will continue increased monitoring and review of HCVP files to improve accuracy and ensure compliance with regulatory and statutory requirements related to income projection and tenant rent determinations. 2) SCCHA will continue to require any new staff members with income projection / rent calculation responsibilities to attend HCVP rent calculation training and pass the corresponding certification exam. 3) SCCHA will contract with an industry consultant to review internal processes and procedures related to income projections / tenant rent calculations specifically and initial eligibility and annual and interim recertifications processes in general to identify potential methods of improving accuracy and streamlining the process. Anticipated Completion Date: 1) June 30, 2024 2) June 30, 2024 3) April 30, 2024, depending on third-party trainer availability Persons Responsible: Larry McLean-Executive Director, Pam Jackson-HCV Program Director, Suellen Riley-Keen-Program Integrity & Compliance Coordinator

View Audit 12429

Finding 9069 (2023-001)

Material Weakness 2023

Naf Senior Housing, Inc.

NE

HUD Housing Programs Special Tests & Provisions Cash Management

Finding 2023-001: Excess Residual Receipts Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,29234. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as ...

Finding 2023-001: Excess Residual Receipts Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,29234. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not able to, then they will be remitted back to HUD. LHA agrees with the finding and the planned corrective action follows. LHA should have answers back from HUD in regards to using the funds within the next two weeks. LHA Procedure for the future: When Annual Contract is renewed, check balance of Residual Receipts and if over the $4500 limit, remit the amount back to HUD.

View Audit 12420

Corrective Action Plans

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