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Corrective Action Plans

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Kceoc Housing Corporation II Dba Kceoc Senior Housing
KY
HUD Housing Programs
Management Response. We will work to catch up the reserve deposits as much as possible.
Management Response. We will work to catch up the reserve deposits as much as possible.
View Audit 11174
Finding 8354 (2023-001)
Significant Deficiency 2023
Mary Breckinridge Housing, Inc. 083-11145
KY
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the management company reimburse the operating cash of the Project $16,362 for overpayments. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule...
Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the management company reimburse the operating cash of the Project $16,362 for overpayments. Action Taken: We agree with Finding 2023-001 described in the accompanying schedule of findings and questioned costs. The management company will reimburse the Project operating cash for the overpayments.
View Audit 11171 Questioned Costs: $1
Msaa Jacksonville, Inc.
NC
HUD Housing Programs Cash Management
Recommendation: We recommend that management follow its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: Management acknowledges that the June 30, 2022 surplus cash was not deposited into the residual receipts accou...
Recommendation: We recommend that management follow its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: Management acknowledges that the June 30, 2022 surplus cash was not deposited into the residual receipts account within 90 days of year-end and will provide additional oversight to ensure that the residual receipts deposit is made per regulatory guidelines.
View Audit 11147
Finding 8279 (2023-002)
Significant Deficiency 2023
Isothermal Planning and Development Commission
NC
HUD Housing Programs Reporting
FRC has contracted with an independent CPA to complete the electronic filing of the 2023 audited financial information to HUD, which will be done as soon as the 2022 audited financial information and 2023 unaudited financial information is accepted by HUD.
FRC has contracted with an independent CPA to complete the electronic filing of the 2023 audited financial information to HUD, which will be done as soon as the 2022 audited financial information and 2023 unaudited financial information is accepted by HUD.
View Audit 11003
Finding 8278 (2023-001)
Significant Deficiency 2023
Peacehealth Networks
WA
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost reven...
As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost revenues. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the “Finding” section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions, if required. As of the date of this letter, PeaceHealth Networks has reported on all PRF funds received and has no future portal reporting obligations. Corrective Action Plan Completion Date: October 15, 2023
View Audit 11002 Questioned Costs: $1
Finding 8262 (2023-001)
Significant Deficiency 2023
McCormick Commission of Public Works
SC
HUD Housing Programs
The duties will be segregated as much as possible and the Commissioners will remain involved in the financial affairs of the Commission to provide oversight and independent review functions.
The duties will be segregated as much as possible and the Commissioners will remain involved in the financial affairs of the Commission to provide oversight and independent review functions.
View Audit 10927
Finding 8218 (2023-004)
Material Weakness 2023
City of Albemarle
NC
Questioned Costs Allowable Costs / Cost Principles Eligibility
Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the clo...
Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the cloud-based storage for internal files. All payrolls starting from the first pay period after the network event are being racked with phyiscal timecards submitted by Departments on a bi-weekly basis. Propsed Completion Date: Immediately and ongoing.
View Audit 10852 Questioned Costs: $1
Finding 8217 (2023-003)
Material Weakness 2023
City of Albemarle
NC
Questioned Costs Eligibility HUD Housing Programs
Name of Contact Person: Michael Ferris, City Manager Corrective Action/Management's Response: The City has filled the vacant Director position in Public Housing with a temporary consultant who specializes in Housing and Urban Development (HUD) programs. This individual is assisting with training ...
Name of Contact Person: Michael Ferris, City Manager Corrective Action/Management's Response: The City has filled the vacant Director position in Public Housing with a temporary consultant who specializes in Housing and Urban Development (HUD) programs. This individual is assisting with training Housing staff and reviewing current internal controls to make improvements to operations. Proposed Completion Date: Immediately and ongoing.
View Audit 10852 Questioned Costs: $1
Finding 8113 (2023-002)
Significant Deficiency 2023
Black Hills Works, Inc.
SD
HUD Housing Programs Special Tests & Provisions Cash Management
Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end ...
Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end and proper collection of security deposits, as required by U.S. Department of Housing and Urban Development. Anticipated Completion Date: Fiscal year 2024, as a new Equipment and Facilities Operations Manager was hired.
View Audit 10690
Finding 7970 (2023-004)
Significant Deficiency 2023
Housing and Redevelopment Authority of Detroit Lakes
MN
HUD Housing Programs Special Tests & Provisions Significant Deficiency
2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP...
2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP Ongoing.
View Audit 10381
Finding 7969 (2023-003)
Significant Deficiency 2023
Housing and Redevelopment Authority of Detroit Lakes
MN
HUD Housing Programs Eligibility Significant Deficiency
2023-003 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure proper training of employees on calculating proper assistance to tenants receiving vouchers. Planned Completion Date for CAP Ongoing.
2023-003 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure proper training of employees on calculating proper assistance to tenants receiving vouchers. Planned Completion Date for CAP Ongoing.
View Audit 10381
Saint Elizabeth Manor, Inc.
CT
HUD Housing Programs Eligibility
3. Finding 2023-003 e. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. f. Action(s) Taken or Planned on the Finding Management will review tenant files at the time a tenant moves out to ensure proper documentation is retained ...
3. Finding 2023-003 e. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. f. Action(s) Taken or Planned on the Finding Management will review tenant files at the time a tenant moves out to ensure proper documentation is retained in the tenant file.
View Audit 10326
Saint Elizabeth Manor, Inc.
CT
HUD Housing Programs Eligibility
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. d. Action(s) Taken or Planned on the Finding Management will review all tenant files before lease signing and after annual recertifications to ensure prope...
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. d. Action(s) Taken or Planned on the Finding Management will review all tenant files before lease signing and after annual recertifications to ensure proper procedures were completed and documented in each tenant file.
View Audit 10326
Finding 7918 (2023-001)
Material Weakness 2023
Saint Elizabeth Manor, Inc.
CT
HUD Housing Programs
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. b. Action(s) Taken or Planned on the Finding All findings in the REAC Physical Inspection Report were corrected and evidence submitted to HUD for its revie...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. b. Action(s) Taken or Planned on the Finding All findings in the REAC Physical Inspection Report were corrected and evidence submitted to HUD for its review. Additional property inspections by on-site employees and management will be completed throughout the year to ensure compliance.
View Audit 10326
Finding 7850 (2023-001)
Significant Deficiency 2023
Aha Westhaven, LLC
AL
HUD Housing Programs Eligibility Reporting
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person...
ALN 14.195 – Section 8 Housing Assistance Payments Program – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs by making the required monthly deposits to the Reserve for Replacement account. Person Responsible for Correction of Finding: Bobby Johns, Secretary-Treasurer Projected Completion Date: June 30, 2024
View Audit 10211
Finding 7818 (2023-001)
Material Weakness 2023
Village Apartments of Cherry Hill, Inc.
NJ
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
The HUD Form 9839 has been prepared and sent for signature of the Project Owner. Once it is received back it will be signed by the Management Agent and forwarded to our HUD Asset Manager.
The HUD Form 9839 has been prepared and sent for signature of the Project Owner. Once it is received back it will be signed by the Management Agent and forwarded to our HUD Asset Manager.
View Audit 10143 Questioned Costs: $1
Finding 7708 (2023-001)
Material Weakness 2023
The Havens, Inc.
NC
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
View Audit 10073
Marian Manor, Inc.
KY
HUD Housing Programs
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
Recommendation. We recommend that the appropriate transfer be made as soon as funds are available. Management Response. We Will work on making the reserve deposits as funds are available
View Audit 10006
Finding 7606 (2023-002)
Significant Deficiency 2023
Housing Authority of Billings, Montana
MT
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the la...
U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the landlord didn’t correct the cited HQS deficiencies within the specified correction period and Housing Authority of Billings failed to abate the HAP timely. Responsible Individuals: Patti Webster, Chief Executive Officer / Executive Director and Helen Verhasselt, CFO Corrective Action Plan: Management agrees with the finding. The organization has completed retraining of staff and stressed the importance of following the Administrative Plan. The HCV Director is reviewing all HQS inspections monthly and conducts cross reference checks to ensure timely actions are taken on failed inspections. Anticipated Completion Date: December 20, 2023
View Audit 9948
Finding 7598 (2023-001)
Significant Deficiency 2023
Ozarks Resource Group D/b/a Ozarks Community Health Center
MO
Subrecipient Monitoring Eligibility HUD Housing Programs
Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: ...
Corrective Action Plan Year Ended May 31, 2023 To United States Department of Health and Human Services Ozarks Community Health Center respectfully submits the following corrective action plan for the year ended May 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2023 The findings from the May 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings: Finding 2023.001 - Sliding Fee Scale Documentation Recommendation The Organization should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discounts. Action Taken Beginning June 1, 2023, management has… If there are any question regarding this plan, please e-mail Lindsay Pearson at lindsay.pearson@ozarkschc.com. Sincerely, Lindsay Pearson Chief Financial Officer
View Audit 9941
City of Buffalo Section 8 Housing Assistance Payments Program Ny409
NY
Subrecipient Monitoring HUD Housing Programs Reporting
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Off...
The City was unaware of the FFATA reporting requirements. As a result of this finding, we have reached out to HUD to obtain reporting instructions and have begun the process of gathering subrecipient information necessary for reporting. As soon as all pertinent information has been gathered, the Office of Strategic Planning will begin filing all past due reports until we become current.
View Audit 9889
Oak Haven Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 9...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 90 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9873
North Coast Place Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of$250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9871
Highland Pointe, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Ac...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not remit residual receipts balances in excess of $250 per unit to HUD BY THE Project Rental Assistance Contract renewal date. Criteria: Pursuant to statutory language from the Consolidated and Further Continuing Appropriations Act, HUD is required to recapture residual receipt balances that are in excess of $250 per unit. The funds must be remitted to HUD upon "termination" of the Project Rental Assistance Contract. Termination is defined as expiration of the contract term, which for most PRACs falls on contract renewal date. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the excess residual receipts remittance was made timely were not consistently followed. Recommendation: No action is needed, as the required return of excess residual receipts has already been remitted to HUD. Response: See Project's Corrective Action Plan. B.Comment on Findings and Recommendations We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. C. Actions Taken or Planned The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 9869
Flagship City Apartments, Inc.
PA
HUD Housing Programs Cash Management
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 6...
A. Audit Finding No. 2023-01 Statement of Condition: The Project did not deposit 2022 surplus cash into residual receipts account within 60 days after the fiscal year end. Criteria: Pursuant to HUD Regulations, the Project is required to deposit surplus cash into a residual receipts account within 60 days after fiscal year end. Effect of Condition: This is a violation of the HUD Regulations. Cause of Condition: The procedures in place to ensure the surplus cash deposit was made timely were not consistently followed. Recommendation: No action is needed, as the required surplus cash deposit has already been made to the residual receipts account. Response: See Corrective Action Plan. B. Comment on Findings and Recommendations We concur with the auditors' finding that the project did not make the full residual receipts (surplus cash) deposit within 90 days of the March 31, 2022 fiscal year-end. C. Actions Taken or Planned The Director of Accounting and the Property Accountant will review and verify the balance of the project's surplus cash and ensure the residual receipts deposit is made within 90 days of the fiscal year-end in accordance with current regulations.
View Audit 9868
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