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Finding 570694 (2023-004)
Material Weakness 2023
Redi Corporation and Affiliates
CO
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Statement of Condition #2023-004: During the year ended March 31, 2023, the Partnership made distributions of $40,398 in excess of surplus cash. Recommendation: Management should limit the payment of distributions to surplus cash. Action(s) taken or planned on the finding: Agreed. Management will l...
Statement of Condition #2023-004: During the year ended March 31, 2023, the Partnership made distributions of $40,398 in excess of surplus cash. Recommendation: Management should limit the payment of distributions to surplus cash. Action(s) taken or planned on the finding: Agreed. Management will limit future distributions to surplus cash.
View Audit 361711 Questioned Costs: $1
Finding 570689 (2023-007)
Significant Deficiency 2023
Redi Corporation and Affiliates
CO
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Statement of Condition #2023-007: The Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection ...
Statement of Condition #2023-007: The Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to the federal clearinghouse. No further action is required.
View Audit 361711
Finding 570688 (2023-006)
Material Weakness 2023
Redi Corporation and Affiliates
CO
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Statement of Condition #2023-006 The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, management was required to provi...
Statement of Condition #2023-006 The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, management was required to provide audit adjustments to present the March 31, 2023 financial statements in accordance with GAAP. Recommendation: The Agent should maintain a comprehensive set of accounting books and records in accordance with GAAP. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will ensure that the Agent will maintain a comprehensive set of accounting books and records in accordance with GAAP.
View Audit 361711
Finding 570687 (2023-003)
Significant Deficiency 2023
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs
Statement of Condition #2023-003: For the year ended March 31, 2023, the Corporation paid $28,300 on behalf of a related entity without HUD approval. Recommendation: The related entity should repay $28,300 to the Corporation. The Agent should consider obtaining written approval from HUD prior to mak...
Statement of Condition #2023-003: For the year ended March 31, 2023, the Corporation paid $28,300 on behalf of a related entity without HUD approval. Recommendation: The related entity should repay $28,300 to the Corporation. The Agent should consider obtaining written approval from HUD prior to making any future distributions or payments to related entities. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and agrees with the auditor's recommendation. The related entity will repay $28,300 to the Corporation.
View Audit 361711 Questioned Costs: $1
Finding 570686 (2023-002)
Material Weakness 2023
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs Special Tests & Provisions
Statement of Condition #2023-002: During the year ended March 31, 2023, the Corporation did not make the required deposit to the residual receipts account within 90 days after the end of the fiscal year, resulting in the account being underfunded at year end. Recommendation: The Agent should transfe...
Statement of Condition #2023-002: During the year ended March 31, 2023, the Corporation did not make the required deposit to the residual receipts account within 90 days after the end of the fiscal year, resulting in the account being underfunded at year end. Recommendation: The Agent should transfer $51,630 from the REDI III operating account to the residual receipts account and $19,654 from the REDI IV operating account to the residual receipts account. The Agent should make all required deposits to the residual receipts account within 90 days after the end of the fiscal year. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will ensure future deposits to the residual receipts account are made within 90 days after the end of the fiscal year.
View Audit 361711 Questioned Costs: $1
Finding 570685 (2023-001)
Material Weakness 2023
Redi Corporation and Affiliates
CO
HUD Housing Programs Questioned Costs Special Tests & Provisions
Statement of Condition #2023-001: At March 31, 2023, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $10,840 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to ...
Statement of Condition #2023-001: At March 31, 2023, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $10,840 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to the reserve for replacements accounts. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation made the $3,490 required transfer for REDI IV and the $7,350 deposit to REDI III.
View Audit 361711 Questioned Costs: $1
Finding 567051 (2023-004)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Eligibility Special Tests & Provisions
2023-004 Public Housing Waiting List Tenant Selection – RF (2022-006) In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and w...
2023-004 Public Housing Waiting List Tenant Selection – RF (2022-006) In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy Policy and Administrative Plan. Documentation was submitted to the San Antonio Field Office in September of 2023 to show the waitlist and the families that have been selected in order of the waitlist or removed at the request of the family.
View Audit 359942
Finding 567050 (2023-003)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Special Tests & Provisions
2023-003 Rent Reasonableness - RF (2022-005) In November of 2022, the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authori...
2023-003 Rent Reasonableness - RF (2022-005) In November of 2022, the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authority uses the unit's most currently rented, listed on the back of The Request for Tenancy Approval form, provided by the landlord to ensure the rent paid for assisted units is not more than unassisted units.
View Audit 359942
Finding 567049 (2023-002)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
2023-002 Utilities Allowance Calculation – RF (2022-004) In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered.
2023-002 Utilities Allowance Calculation – RF (2022-004) In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered.
View Audit 359942
Finding 567048 (2023-001)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Special Tests & Provisions
2023-001 Housing Quality Standards Inspection/HQS Enforcement - RF (2022-003) The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being sch...
2023-001 Housing Quality Standards Inspection/HQS Enforcement - RF (2022-003) The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being scheduled. Two attempts to schedule are made. If the family fails to set-up the inspection or allow inspection a 30-day notice of termination of assistance is sent to the family. Currently every unit is being inspected as they come up for annual re-examination. Currently the Administrative Plan requires annual inspections, not Biennial.
View Audit 359942
Finding 566907 (2023-006)
Material Weakness 2023
City of Compton
CA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date:...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date: September 2025 Responsible Person(s): City Manager
View Audit 359774
Finding 566906 (2023-005)
Material Weakness 2023
City of Compton
CA
Allowable Costs / Cost Principles HUD Housing Programs § 200.430
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2025. Planned ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2025. Planned Implementation Date: December 2025 Responsible Person(s): City Manager
View Audit 359774
Finding 566905 (2023-004)
Material Weakness 2023
City of Compton
CA
HUD Housing Programs Subrecipient Monitoring Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: September 2025 Responsible Person(s): City Manager, City Controller, and Community Development Director
View Audit 359774
Finding 566002 (2023-003)
Significant Deficiency 2023
Beaumont Senior Citizens Housing, Inc.
TX
HUD Housing Programs Questioned Costs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-003: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA:14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation will review and monitor documentation procedures to ensure compliance regarding cash disbursements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds.
View Audit 359650 Questioned Costs: $1
Finding 566001 (2023-002)
Significant Deficiency 2023
Beaumont Senior Citizens Housing, Inc.
TX
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: None. The June 2023 mortgage payment was made July 1, 2023. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
View Audit 359650 Questioned Costs: $1
Finding 565999 (2023-001)
Material Weakness 2023
Beaumont Senior Citizens Housing, Inc.
TX
HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the year ended June 30, 2023. The financial data was submitted into the FASSUB system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
View Audit 359650
Finding 565954 (2023-006)
Significant Deficiency 2023
Housing Authority of Cass County
ND
Questioned Costs HUD Housing Programs Significant Deficiency
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
View Audit 359596
Finding 565953 (2023-005)
Significant Deficiency 2023
Housing Authority of Cass County
ND
Questioned Costs HUD Housing Programs Significant Deficiency
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
View Audit 359596
Finding 565951 (2023-003)
Significant Deficiency 2023
Housing Authority of Cass County
ND
HUD Housing Programs Questioned Costs Eligibility
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024
View Audit 359596
Finding 565836 (2023-003)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs Special Tests & Provisions
FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent mus...
FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits are made to the residual receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 359557
Finding 565835 (2023-002)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action:...
FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing compliance requirement and will comply with this recommendation in the future.
View Audit 359557
Finding 565834 (2023-001)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will co...
FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
View Audit 359557
Finding 565827 (2023-101)
Significant Deficiency 2023
Human Services Campus, INC
AZ
Cash Management Reporting HUD Housing Programs
Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Des...
Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.
View Audit 359538
Finding 565812 (2023-004)
Significant Deficiency 2023
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs Allowable Costs / Cost Principles
FINDING #2023-004 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials a...
FINDING #2023-004 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials and Planned Corrective Action: The management agent reimbursed the entity the $1,620. They have also contracted with an outside payroll organization to administer payroll.
View Audit 359522
Finding 565811 (2023-003)
Significant Deficiency 2023
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs
FINDING# 2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent mu...
FINDING# 2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent must further ensure that all required deposits are made to the Residual Receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 359522
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