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Corrective Action Plans

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Friendship Manor Housing Development Fund Company, Inc.
NY
HUD Housing Programs
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2023 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 C...
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2023 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 Management understands HUD's requirements for depositing surplus cash into the residual receipts account and will deposit the delinquent deposit of $7,133 into the residual receipts by March 31, 2024.
View Audit 8594
Finding 6619 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Huntsville
MD
Eligibility HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...
Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Public Housing Department to add additional management positions and implement comprehensive standards and operating procedures. These procedures will include clearly defined eligibility processes and enhance quality control measures. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of quality control audits. Additionally, HHA will increase staff training on key public housing operation functions. HHA is committed to ensure that all employees have proper training in all components of the Public Housing program. Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Planned completion date for corrective action plan: As of December 15, 2023 the correction action plan is complete and on-going.
View Audit 8545
Finding 6574 (2023-002)
Significant Deficiency 2023
Poughkeepsie Housing Authority
NY
HUD Housing Programs Period of Performance
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2023 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2023 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the Findings and Recommendations - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources. (c) Planned Implementation Date - The Authority expects to complete the corrective action by March 31, 2024.
View Audit 8519
Bridge House #11 Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8490
118 East 111th Street Corporation
NY
HUD Housing Programs Cash Management Reporting
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...
Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release
View Audit 8487
Finding 6470 (2023-001)
Significant Deficiency 2023
Housing Authority of Kansas City Kansas
RI
HUD Housing Programs Subrecipient Monitoring Reporting
Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transa...
Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transaction recordings in a timely manner making sure the data is accurate and complete. Management will continue reviewing, comparing, and reconciling the financial data that will be used as an input for the FDS reporting. Name of Responsible Person: Worku Alem, Director of Finance Projected Completion Date: March 31, 2024
View Audit 8417
Finding 6425 (2023-002)
Material Weakness 2023
Los Angeles Unified School District
CA
HUD Housing Programs Internal Control / Segregation of Duties § 200.13 § 200.19
Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926....
Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures dated July 31, 2023, and is available for all LAUSD staff in the LAUSD E-Library. 3. Pupil Services has created a SharePoint available to all LAUSD staff employee where we have made available the Enrollment, Attendance, and Withdrawal Policies and Procedures Manual. This Manual outlines the LAUSD withdrawal policy and procedures for both elementary and secondary students along with the supporting documents necessary such as the Withdrawal Types and Reasons. This manual is also hyperlinked directly on Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures which is available for all LAUSD staff in the LAUSD E-Library. 4. Explore possible document validation for withdrawal reasons in the MiSiS Withdrawal Screen. 5. Pupil Services will provide training to the A-G Counselors on the Withdrawal Process and Procedures yearly by March 2024. 6. Pupil Services will provide training to the LAUSD Data team on accurate withdrawal procedures by December 2023. 7. Pupil Services will continue to offer training to the Pupil Services Lead Counselors through the informational sessions offered every other month. 8. Pupil Services will conduct a training on Withdrawal Process and Procedures to LAUSD Office personnel yearly by December 2023. 9. Pupil Services will continue provide ongoing reminders every other month through the Schoology communication platform regarding accurate enrollment, withdrawal procedures and the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation. 10. Pupil Services and Attendance will communicate with Region Administration on disseminating information to school-site designees with audit findings to participate in the MYPLN training on accurate enrollment and withdrawal codes during school year 2023-24. 11. Will obtain written acknowledgement for completion of the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation from the schools identified with audit findings by March 2024. Name: Elsy Rosado Title: Director, Pupil Services and Attendance Telephone: (213) 241-3844
View Audit 8346
Finding 6396 (2023-004)
Significant Deficiency 2023
Housing Authority of the City of Long Beach
NY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Finding 2023-004 - Tenant File Review Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all compliance requirements for tenants for the Tenant Housing Representatives to use during the recertification process which will be signed by the Tenant Housi...
Finding 2023-004 - Tenant File Review Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all compliance requirements for tenants for the Tenant Housing Representatives to use during the recertification process which will be signed by the Tenant Housing Representative and maintained in the tenant's file. Planned Implementation Date of Corrective Action: December 31, 2023 Person Responsible for Corrective Action: Mike Cruz, Executive Director Long Beach Housing Authority
View Audit 8316
Finding 6386 (2023-002)
Significant Deficiency 2023
Pontiac Housing Commission
MI
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
2023-002 Condition: Questionable Use of Federal Funds Steps to Resolve: We concur with this finding and the Auditor's recommendation. We will establish internal financial control procedures over the budget process to ensure that each program operates within its means and in accordance with HUD re...
2023-002 Condition: Questionable Use of Federal Funds Steps to Resolve: We concur with this finding and the Auditor's recommendation. We will establish internal financial control procedures over the budget process to ensure that each program operates within its means and in accordance with HUD regulations. We have already taken steps to reduce expenses in the COCC and will generate revenue from grants and other business activity to offset the COCC expenses. Management will take corrective action to close this finding in connection with the FY 2024 audit report. Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Mr. Ahmad Taylor, Executive Director
View Audit 8287
Finding 6385 (2023-001)
Significant Deficiency 2023
Pontiac Housing Commission
MI
HUD Housing Programs Internal Control / Segregation of Duties
2023-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Manageme...
2023-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024 Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Mr. Ahmad Taylor, Executive Director
View Audit 8287
Vinton Senior Manor Corporation
LA
HUD Housing Programs
Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2022.
Management agrees with the finding. The financial statements were submitted to HUD on October 5, 2022.
View Audit 8240
Iowa Elderly Housing Corporation
LA
HUD Housing Programs
Management agrees with the finding. The financial statements were submitted to HUD on October 3, 2022.
Management agrees with the finding. The financial statements were submitted to HUD on October 3, 2022.
View Audit 8238
Dequincy Elderly Housing Corporation
LA
HUD Housing Programs
Management agrees with the finding. The financial statements were submitted to HUD on October 3, 2022.
Management agrees with the finding. The financial statements were submitted to HUD on October 3, 2022.
View Audit 8233
Salmon Creek Housing, Inc.
AK
HUD Housing Programs Special Tests & Provisions
2023-001, 2022-001 Condition: For the year ended June 30, 2022, deposits totaling $8,522 were required but not made into the replacement reserve. Those deposits have not yet been made into the replacement reserve. Recommendation: Management should continue to request rent increases from HUD and depo...
2023-001, 2022-001 Condition: For the year ended June 30, 2022, deposits totaling $8,522 were required but not made into the replacement reserve. Those deposits have not yet been made into the replacement reserve. Recommendation: Management should continue to request rent increases from HUD and deposit delinquent deposits into the replacement reserve when they are able. Corrective Action Planned. We have requested that HUD approve a draw from the replacement reserve for repairs exceeding $8,522. Completion date for corrective action: June 30, 2024 Contact person: Deb Percy, Chief Financial Officer
View Audit 8203
Finding 6199 (2023-001)
Significant Deficiency 2023
City of Cumberland, Maryland
MD
Allowable Costs / Cost Principles HUD Housing Programs Reporting
Enhance the internal control procedures for the Community Development Block Grant Program to specifically state the requirement for the PR29 Cash on Hand Quarterly Report to be submitted no later than 30 days following each completed quarter and communicate this requirement to the City's finance dep...
Enhance the internal control procedures for the Community Development Block Grant Program to specifically state the requirement for the PR29 Cash on Hand Quarterly Report to be submitted no later than 30 days following each completed quarter and communicate this requirement to the City's finance department employees and Senior Community Development Specialist. Doing so ensures the responsible parties are informed of the requirement and expands the number of responsible parties who are cognizant of and monitoring to ensure this action is completed on time. Additionally, the finance department employees and Senior Community Development Specialist have been advised of the importance of meeting this requirement.
View Audit 8141
Finding 6172 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of New Smyrna Beach
FL
HUD Housing Programs Internal Control / Segregation of Duties
2023-001 Condition: Deficiencies Noted in SEMAP Compliance Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will adjust our procedures to ensure that all new leases and rent increases have a determination of rent reasonableness and the documentation is retained i...
2023-001 Condition: Deficiencies Noted in SEMAP Compliance Steps to Resolve: We concur with this finding and the Auditor’s recommendation. We will adjust our procedures to ensure that all new leases and rent increases have a determination of rent reasonableness and the documentation is retained in the files for review. Management will implement procedures to clear this finding in FY 2024. Timeframe: By the fiscal year end for March 31, 2024 Individual responsible for correction: Ms. Teresa Pope, Executive Director
View Audit 8104
Finding 6117 (2023-002)
Material Weakness 2023
Northside Properties, Inc.
FL
HUD Housing Programs Procurement, Suspension & Debarment Material Weakness
Finding 2023-002 Reporting – Late REAC Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s ...
Finding 2023-002 Reporting – Late REAC Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s annual financial statement data was not submitted within the timeframes specified by HUD. The financial statement data was due by September 30, 2023, but was not filed until December 21, 2023. Auditor’s Recommendation: We recommend that the Organization make every effort to submit its annual financial statement data within the timeframe specified by HUD. Action Taken: The Organization has maintained contact with HUD and prioritized submitting the annual financial statement data after they were informed it was late. Effective Date: December 21, 2023 Contact Information: Kristy Hust, Director of Operations Northside Mental Health Center, Inc. Management Agent 12512 Bruce B Downs Blvd Tampa, FL 33612 (813) 977-8700
View Audit 7990
Housing Authority of Savannah
GA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.
View Audit 7953 Questioned Costs: $1
Finding 6051 (2023-001)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Internal Control / Segregation of Duties HUD Housing Programs
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
View Audit 7940
Finding 6007 (2023-004)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
View Audit 7904
Finding 6006 (2023-003)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
View Audit 7904
Finding 6005 (2023-002)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
View Audit 7904
Finding 5768 (2023-005)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will produce all documentation related to new tenants being admitted to the program. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will retain in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5767 (2023-004)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Reporting
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the timelines for inspections and reinspection. The Program Coordinator will use the HDS and their calendars to ensure that any inspections or re-inspections are carried out in accordance with the Administrative Plan. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5766 (2023-003)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in res...
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the reasonableness of rent and produce the appropriate documentation. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
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