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Corrective Action Plans

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Finding 9065 (2023-003)
Significant Deficiency 2023
Edgar School District
WI
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no...
Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual ESSER reporting will be prepared by the bookkeeper, reviewed and signed off by the District Administrator, and be submitted Name(s) of the contact person(s) responsible for corrective action: Cari Guden, District Administrator Planned completion date for corrective action plan: July 1st 2023
View Audit 12412
Finding 8973 (2023-001)
Significant Deficiency 2023
East Baton Rouge Parish School System
LA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.19
Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supe...
Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supervise the Graduation Rate Cohort initiative for the East Baton Rouge Parish School System. A Graduation Rate Cohort team will be established. The Graduation Rate Cohort team will develop written procedures for identified school personnel and principals to follow. A contact person from each high school will be identified. A meeting will be conducted with identified school personnel to explain the criteria and procedures for maintaining documentation for students departing from the high schools. Failure to comply with the procedures will result in immobilizing schoolwide Title I funds.
View Audit 12304
Finding 8972 (2023-001)
Significant Deficiency 2023
Lincoln Street Housing, Inc.
CA
HUD Housing Programs
The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits will be deposited into the reserve fund subsequent to year end.
The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits will be deposited into the reserve fund subsequent to year end.
View Audit 12303
Finding 8969 (2023-001)
Significant Deficiency 2023
Wood County Village Ii, Inc.
OH
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban ...
Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposit listing was not updated with the current tenants’ information, including tenants who had moved out, moved in, or changes in the security deposit requirements. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires the owner to utilize and refer to its security deposit records. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in the improper maintenance of security deposit records of the Project, resulting In possible unidentified noncompliance with HUD regulatory provisions. Recommendation: We recommend that the Project’s sponsor strengthen its internal control review function over security deposits to ensure the security deposit listing is properly maintained. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to maintain security deposit records. 2. In August 2023, the management company reconciled the account and has put in place measures to ensure that tenant security deposit account is maintained moving forward.
View Audit 12268
Finding 8968 (2023-001)
Significant Deficiency 2023
Wood County Village, Inc.
OH
HUD Housing Programs Significant Deficiency Special Tests & Provisions
Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Dev...
Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits were not placed into a segregated account. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in required deposits not being transferred to a segregated account causing the balance to be unequal to the amount collected from the eligible family. Recommendation: We recommend that the Project’s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to move eligible family deposits into a segregated account and are working with new accounting staff to ensure that the proper transfers are completed in the future. 2. In July 2023, the security deposits were transferred to a segregated account equaling the amount collected from the eligible family.
View Audit 12267
Finding 8967 (2023-001)
Significant Deficiency 2023
Residence Connection, Inc.
OH
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban De...
Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause: The Project applied for and received an approved distribution from the replacement reserve account for $4,356 in November 2022. In lieu of making a withdrawal from the replacement reserve account for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $55. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to make the required deposits to the replacement reserve account. 2. In July 2023, the replacement reserve account was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. 3. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.
View Audit 12264
A.c. Ware Housing Development Fund Company, Inc.
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management is in process of reopening the residual receipts account and reclaiming the underfunded amount of $7,142 from New York State.
View Audit 12225
A.c. Ware Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management is in the process of depositing funds, however, it currently does not have enough operating funds to deposit the underfunded amount of $9,435 into the reserve for replacements account. Management will deposit funds as they become available.
View Audit 12225
Finding 8920 (2023-003)
Material Weakness 2023
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.
The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.
View Audit 12214
Finding 8892 (2023-001)
Significant Deficiency 2023
Lexington Housing Authority
NC
HUD Housing Programs
The agency will place all of the administrative duties under the inspectors’ role and responsibilities. These duties were previously shared due to inspector capabilities making it much harder to track outcome. Effective immediately the inspector will place any failed units beyond (30) day re-inspect...
The agency will place all of the administrative duties under the inspectors’ role and responsibilities. These duties were previously shared due to inspector capabilities making it much harder to track outcome. Effective immediately the inspector will place any failed units beyond (30) day re-inspection on abatement. The inspector will track when the unit passes inspection and then remove the house from the abatement once it passes reinspection. We will require inspectors to submit weekly inspection reports as well as visually track failed units on a wall calendar. The approach and results for tracking are as follows:  Require weekly inspection reports to be submitted for all failed units.  Place units on/off abatement as necessary. This process should create a stop gap measure for missing any units from abatement or re-inspection, released subsidy or failure to notify tenants and landlord of the agency’s actions. Anticipated Completion Date: Immediately
View Audit 12169
Finding 8790 (2023-002)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request th...
Finding #2023-002 Comments on the Finding and Each Recommendation: Statement of condition 2023-002: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12070 Questioned Costs: $1
Finding 8789 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing, Inc.
MO
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Re...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: The Corporation did not make the required deposit to the residual receipts reserve for the year ended June 30, 2023. The residual receipts reserve is underfunded by $12,062 as of June 30, 2023. Recommendation: Management should deposit $12,062 into the residual receipts reserve. Action(s) taken or planned on the finding: Management agrees with the finding. Management is in the process of seeking approval from HUD to retain surplus cash in the Property's operating account.
View Audit 12070 Questioned Costs: $1
Finding 8785 (2023-001)
Significant Deficiency 2023
Nba/gpva Accessible Housing II Inc.
MO
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request t...
Finding #2023-001 Comments on the Finding and Each Recommendation: Statement of condition #2023-001: For the year ended June 30, 2023, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 12069 Questioned Costs: $1
Finding 8770 (2023-001)
Significant Deficiency 2023
Stroud Manor, Inc.
LA
Cash Management HUD Housing Programs
The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required.
The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required.
View Audit 12044
Finding 8769 (2023-001)
Significant Deficiency 2023
Louie Street Apartments, Inc.
LA
Cash Management HUD Housing Programs
The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required.
The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required.
View Audit 12043
Finding 8742 (2023-002)
Significant Deficiency 2023
Catholic Charities Archdiocese of Washington, INC and Affiliates
DC
Questioned Costs Subrecipient Monitoring Eligibility
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for ...
Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2024 Corrective Action: The Executive Director of Family, Parish and Community Outreach department and Senior Program Manager will create and implement the following for FPCO awardees: a required document checklist for each of the EFSP jurisdictions; develop and provide a training for all staff assigned to Emergency Food and Shelter Program case work, to be given out with each new award and periodically as needed; and monitor use of funds throughout the implementation of the funding period. All required eligibility support documents will be stored in a secured Caseworthy case management database system.
View Audit 11921 Questioned Costs: $1
Amsterdam Housing I, INC
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Cost...
Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management opened a residual receipts account on October 17, 2023 and have deposited the prior year balance at June 30, 2022 of $9,288. The prior year surplus cash amount of $19,997 will be deposited in the residual receipts account by January 5, 2024.
View Audit 11635
Amsterdam Housing I, INC
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Cost...
Name of auditee: Amsterdam Housing I, Inc. TIN: 014-EE264 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2023 CAP prepared by: Henry Rodriguez, Jr. President Corvus Property Intelligence, LLC (410) 896-6770 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management opened a reserve for replacements account on October 17, 2023 and have deposited the underfunded amount of $134,290.
View Audit 11635
Finding 8448 (2023-001)
Significant Deficiency 2023
Winslow Rhf Housing, Inc. Dba Winslow Manor 123-Eh091
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Respon...
Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $920 on November 17, 2023.
View Audit 11390 Questioned Costs: $1
Finding 8417 (2023-001)
Significant Deficiency 2023
Kitsap County Consolidated Housing Authority Dba Housing Kitsap
WA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the inspection was one month...
Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the inspection was one month late. Previously a quality control sample of HCV files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. Housing Kitsap will add a verification of inspection requirements to this process. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2024.
View Audit 11330 Questioned Costs: $1
Kceoc Housing Corporation Dba Mixon Manor
KY
HUD Housing Programs
Recommendation. We recommend that the management agent reimburse $4,864 to the project as soon as possible. Management Response. The property is being reimbursed in January 2024, there was an error in the calculations for this property.
Recommendation. We recommend that the management agent reimburse $4,864 to the project as soon as possible. Management Response. The property is being reimbursed in January 2024, there was an error in the calculations for this property.
View Audit 11175
Kceoc Housing Corporation Dba Mixon Manor
KY
HUD Housing Programs
Recommendation. We recommend HUD approval for all reserve for replacements withdrawals before payments are made. Management Response. We will obtain HUD approval for all reserve withdrawals moving forward.
Recommendation. We recommend HUD approval for all reserve for replacements withdrawals before payments are made. Management Response. We will obtain HUD approval for all reserve withdrawals moving forward.
View Audit 11175
Kceoc Housing Corporation Dba Mixon Manor
KY
HUD Housing Programs
Recommendation. We recommend the appropriate transfer be made as soon as funds are available.Management Response. We will work to catch up the reserve deposits as much as possible.
Recommendation. We recommend the appropriate transfer be made as soon as funds are available.Management Response. We will work to catch up the reserve deposits as much as possible.
View Audit 11175
Kceoc Housing Corporation II Dba Kceoc Senior Housing
KY
HUD Housing Programs
Management Response. The property is being reimbursed in January 2024, there was an error in the calculations for this property.
Management Response. The property is being reimbursed in January 2024, there was an error in the calculations for this property.
View Audit 11174
Kceoc Housing Corporation II Dba Kceoc Senior Housing
KY
HUD Housing Programs
Management Response. We will obtain HUD approval for all reserve withdrawals moving forward.
Management Response. We will obtain HUD approval for all reserve withdrawals moving forward.
View Audit 11174
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