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Corrective Action Plans

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Loretto O'Brien Road Housing Development Fund Company, Inc.
NY
HUD Housing Programs
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of in...
U.S. Department of Housing and Urban Development Loretto O’Brien Road Housing Development Fund Company, Inc. (O’Brien Road Senior Apartments), HUD Project No. 014-EE262/NY06-S061-007 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The findings from the 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 None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O’Brien Road Senior Apartments made the required payment in April 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: April 2023
View Audit 5276
Marysville Quilceda Meadows
WA
HUD Housing Programs Cash Management Reporting
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
Management agrees with the recommendation of the auditor, and will ensure that future residual receipts deposits are made timely.
View Audit 5201
Marysville Quilceda Meadows
WA
Subrecipient Monitoring HUD Housing Programs Reporting
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
fter discussion with the auditor, senior management understands the importance of having a properly functioning monitoring system in place to ensure that housing quality unit inspections are performed on an annual basis.
View Audit 5201
Finding 3163 (2023-001)
Significant Deficiency 2023
Aiken County Commission on Alcohol and Drug Abuse
SC
HUD Housing Programs
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
View Audit 5168
Finding 3160 (2023-002)
Material Weakness 2023
Loyal Heights Manor
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.
View Audit 5160
Health Opportunities for the People of East Texas, Inc.
TX
Eligibility HUD Housing Programs
Item 2023-001: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan: Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front...
Item 2023-001: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan: Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly trained and will have ongoing and refresher training as needed. Front Desk Staff are required to check their work at the end of the day. We have a dedicated staff member who double checks each SFS registration. The corrected registration packet is returned to the corresponding Office Manager who reviews the corrections with the Front Desk staff member. The Front Desk staff member will make the noted corrections themselves. Front Desk will experience disciplinary action for continued incorrect placements such as write ups, or termination. We conduct an Eligibility Audit on a monthly basis. A report consisting of errors by facility as well as the employee responsible for the errors will be given to office managers and key administrative staff. The information collected is reported during our monthly CPI Committee meetings. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109
View Audit 5123
Finding 3139 (2023-003)
Material Weakness 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Material Weakness
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statemen...
Finding 2023-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Voucher Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $66,242 Cause: There is a material weakness in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the re-inspection of the failed units. Based on the auditor’s recommendation, the Authority will implement a more stringent oversight to ensure that internal control policies are being followed in a timely manner to show improvement in this area. In addition, the Authority has recently hired a HQS inspector in the Leasing and Occupancy department, which will assist to improve the quality control component of the program. Further the Authority is actively seeking to fill the vacant Director and Supervisor positions in the L&O department, to improve the entire operation function of this department.
View Audit 5108 Questioned Costs: $1
Finding 3138 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Int...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of six (6) tenant files, the following information was unavailable for examination at the time of audit: • Annual 50058 form • Annual inspection form Our sample size is statistically valid. Known Questioned Costs: $1,775 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Emergency Housing Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The PHA has taken into consideration the Auditor’s recommendation in regards to Emergency Housing Vouchers (EHV) program. During the audit period, the staff assigned to the EHV program changed three times, resulting in program deficiencies. Currently a more skilled tenant interviewer is responsible for voucher processing, therefore program compliance will be in line with HUD requirement.
View Audit 5108 Questioned Costs: $1
Finding 3025 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of Buford
GA
HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulator...
ALN 14.850 – Public & Indian Housing – Operating Subsidy and Utilities Expense Level Calculation Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Implement procedures to monitor compliance with HUD regulatory requirements related to the Authority’s calculation of operating subsidy and utilities expense level. Management will implement some form of supervisory review process to ensure that operating subsidy and utilities expense level calculations are complete and accurate. Person Responsible for Correction of Finding: Mr. Kevin Jones, Executive Director Projected Completion Date: March 31, 2024
View Audit 4912
Finding 2716 (2023-001)
Significant Deficiency 2023
Northern Cheyenne Tribal Housing Authority
MT
Eligibility HUD Housing Programs
2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to...
2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files Steps to resolve: We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024. Timeframe: By FYE March 31, 2024 Individual responsible for correction: Mr. Rod Trahan, Executive Director
View Audit 4632
Russo Street Apartments, Inc.
RI
HUD Housing Programs
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management wi...
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant fiels contain the appropriate certification, EIV form and waitlist management.
View Audit 4571
Russo Street Apartments, Inc.
RI
HUD Housing Programs
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wd...
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wdchoc.org)
View Audit 4571
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) w...
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) will ensure that security deposits are refunded in a timely manner.
View Audit 4570
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure...
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant files containt appropriate certifications, EIV form and waitlist management.
View Audit 4570
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (kraj...
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (krajewkis@wdchoc.org) will ensure that errors will not occur in the future
View Audit 4570
Roland M Boucher Apartments, Inc.
RI
HUD Housing Programs
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
View Audit 4569
Roland M Boucher Apartments, Inc.
RI
Questioned Costs Cash Management HUD Housing Programs
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsibl...
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged
View Audit 4569 Questioned Costs: $1
Finding 2649 (2023-001)
Significant Deficiency 2023
Albuquerque Health Care for the Homeless, Inc.
NM
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs § 200.302
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obt...
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obtaining itemized receipts. In the event a receipt is lost, regardless of verifying the legitimacy of the purchase with the direct supervisor, the finance team will ensure that the expense is not charged to any federal funding. Persons Responsible: Leon Paboucek, Accounting Manager Estimated Completion Date: October 25, 2023
View Audit 4466
Finding 2629 (2023-001)
Significant Deficiency 2023
Highwood Apartments, Inc.
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on t...
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management is seeking reimbursement for the legal fees paid from operational cash.
View Audit 4446 Questioned Costs: $1
Finding 2628 (2023-002)
Significant Deficiency 2023
Morgan County Housing Authority
IL
HUD Housing Programs
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice V...
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice Vouchers during the year. As per the AICPA sampling requirements, we tested 20 files for multiple compliance requirements. During the testing period the Authority used a third-party management company to handle tenant files and recertifications. As a result of this, procedures to ensure that the appropriate utility allowance was not adhered to on a consistent basis. Corrective Action: MCHA has since taken back the management of the HCV program in house and will ensure that this is not an issue moving forward.
View Audit 4427
Finding 2532 (2023-002)
Material Weakness 2023
Housing Authority of Meridian
MS
HUD Housing Programs Eligibility Material Weakness
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calcul...
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calculating rent. A review process will be implemented so that each file is checked for accuracy. MHA will engage Smith Marion and Company to test sample 15 file in January 2024. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
View Audit 4310
Finding 2531 (2023-001)
Material Weakness 2023
Housing Authority of Meridian
MS
HUD Housing Programs Cash Management Eligibility
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practi...
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practices will be implemented immediately: 1. Property Managers will review all delinquent accounts on the 8th of each month, at which time a Late Rent Meeting will be conducted with perspective tenants to discuss ca use, and or a payment arrangement. 2. On the 14th of each month, all delinquent accounts will receive a Final Notice regarding nonpayment of rent. (With the exception of an approved payment arrangement.) 3. Court papers will be filed in County Court on the 18th of each month for all delinquent accounts, with the exception of those with approved payment arrangements. 4. All tenants that were not served for County Court will be filed in Justice Court, for non-payment of rent and or removal of occupied units. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
View Audit 4310
Finding 2523 (2023-001)
Significant Deficiency 2023
Kent State University
OH
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.413 § 200.516
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $...
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $209,101 was incorrectly reported by the program advisor and was not detected by the program director. These funds were returned to the Ohio Department of Development on October 11, 2023. The program has been termianted and program income returned. The individuals involved with this program are no longer employees of the University. The University is in the process of seeking reimbursement from the former employee. An internal controls questionnaire was prepared and reviewed for the other Small Business Development Center (SBDC) program noting no areas of concern. The FY24 internal audit plan will include additional review of the remaining SBDC program as well as review of controls within the department which previously managed the program noted in the finding. In addition, training related to roles and responsibilities for supervisors/approvers will be provided in FY24 to emphasize the guidance provided in the grants manual. Contact person responsible for the corrective action: Mark Polatajko, Senior Vice President for Finance and Administration.
View Audit 4303 Questioned Costs: $1
Finding 2497 (2023-003)
Material Weakness 2023
Save, Inc. and Affiliates
MO
Subrecipient Monitoring HUD Housing Programs
We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the...
We will mail letters to or otherwise contact each program participant who has not recertified their income this calendar year and will proivde a window of 10 business days for the program participant to return their proof of income to housing center staff. In order to be the least burdensome on the program participants, they will have the option of returning their income via US Postal Service, by bringing it in person to the SAVE, Inc. office, by submitting electronically to their housing specialist, or by providing it to the HQS inspector if they have an inspection scheduled during the timeframe. Once income information is received, housing center staff will update the rental calculations and provide written documentation of such to the program participant as well as the contact person for the rental unit. Proof of this documentation will be maintained in the client files and the client database will be updated to reflect any changes. Anticipated completion date: December 29, 2023.
View Audit 4247
Finding 2496 (2023-002)
Material Weakness 2023
Save, Inc. and Affiliates
MO
Subrecipient Monitoring HUD Housing Programs
A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will the...
A full-time HQS inspector was hired on September 20, 2023 to take primary responsibility for scheduling and conducting HQS inspections according to the HUD required timelines. The full-time HQS inspector is tasked with scehduling inspections for past-due program participants initially, and will then proceed into a plan designed to ensure timely inpsection occurs for all program participants throughout the year. As of November 6, 2023, caseloads were reorganized to ensure the assignments are equal across all Housing Specialists and due dates for inspections are spread out evenly across all months. Supervisors are setting daily and weekly goals for the number of inspections that need to be scheduled and are reviewing progress toward these goals during weekly supervison so supervisors are able to provide support where needed and to hold employees accountable for completing the workload. Anticipated correction date: February 1, 2024.
View Audit 4247
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