Corrective Action Plans

Finding 11788 (2023-001)

None 2023

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minnea...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Mounds View Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2023-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project overpaid management fees to the management company. Recommendation: The management company should recompute management fees, and make the necessary adjustments. Action Taken: The Project agrees with the finding. The management company will recompute management fees for the year. The overpayment was refunded to the Project in October 2023. The finance team will be reminded to calculate management fees according to HUD guidelines. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.

View Audit 15622 Questioned Costs: $1

Finding 11772 (2023-001)

None 2023

Lake Cumberland Housing Development Company

KY

HUD Housing Programs

December 6, 2023 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Lake Cumberland Housing Development Company, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Th...

December 6, 2023 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Lake Cumberland Housing Development Company, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. The finding from the September 30, 2023 Schedule of Findings and Questioned Costs is discussed below: FINDING – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-001 Reserve for Replacements Withdrawal Recommendation: The Project has not had any prior compliance issues with the Reserve for Replacements. However, we recommend that the Project monitor their spending of Reserve for Replacements disbursements closely and only use the funds for HUD-approved purposes. Action Taken: Management acknowledges the finding, and has created procedures to make certain that withdraws from the Reserve for Replacements are only used for their approved purpose. In addition, the Project will deposit the unapproved funds back to the Reserve for Replacements. If HUD has questions regarding this plan, please call Lisa Mann at (270)343-4740. Sincerely, Lisa Mann, Executive Director

View Audit 15602

Finding 11754 (2023-002)

Significant Deficiency 2023

Western Regional Housing Authority

NM

Questioned Costs HUD Housing Programs Eligibility

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564 Questioned Costs: $1

Finding 11753 (2023-001)

Significant Deficiency 2023

Western Regional Housing Authority

NM

HUD Housing Programs Eligibility Significant Deficiency

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documen...

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documentation to ensure proper signoffs, forms, and data entry are present. Action Taken: The Housing Authority does have controls in place, we have file checklists to be followed by the staff, but unfortunately, staff errors do occur. These items have been addressed with staff. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564

Finding 11708 (2023-001)

Material Weakness 2023

School District of Haveford Township

PA

HUD Housing Programs Material Weakness Reporting

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are be...

Management has implemented safeguards to ensure responsible business office employees are held accountable for following procedures to ensure timely and complete monthly and annual financial reporting. Currently, monthly account reconciliations are being prepared and monthly financial reports are being provided by management to the Board of Directors.

View Audit 15527

Finding 11661 (2023-001)

Material Weakness 2023

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15492

Finding 11657 (2023-001)

Material Weakness 2023

Community Workshop Residentials, INC G / Fha Project No. 072-Hd057

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 15491

Finding 11654 (2023-001)

Significant Deficiency 2023

Mantua I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15485

Finding 11652 (2023-001)

Significant Deficiency 2023

Center South Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15484

Finding 11642 (2023-001)

Significant Deficiency 2023

Columbus III Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15481

Finding 11640 (2023-001)

Significant Deficiency 2023

Castor Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15480

Finding 11638 (2023-001)

Significant Deficiency 2023

Melon I Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15479

Finding 11636 (2023-001)

Significant Deficiency 2023

Alaw Odgen Gardens, Inc.

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15473

Finding 11634 (2023-001)

Significant Deficiency 2023

Walnut Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15469

Finding 11632 (2023-001)

Significant Deficiency 2023

Keystone Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15466

Finding 11631 (2023-002)

Material Weakness 2023

1260 Housing Development Corporation

PA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH pro...

Finding 2023-002: Special Tests and Provisions The Corporation has three properties secured by CDBG loans. The properties are known as Mid-City, AppleTree Housing, Inc. (“ATH”), and Center West. The Corporation was unable to support that at least fifty-one percent (51%) of the tenants at the ATH property were leased to and occupied by low or very low-income persons as determined by the Federal “Section 8” Income Standards with completed tenant certifications and recertifications. At ATH, 6 of 6 occupied unit’s certifications were not completed during the year ended June 30, 2023. This was an initial finding during the year ended June 30, 2020. Planned Corrective Action: It is the goal of the Corporation to maintain compliance with regulatory requirements. Where hardships are encountered the Corporation remains in ongoing communication with respective regulatory agencies to promote transparency and mitigate risk of loss in fundings or default. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15465

Finding 11630 (2023-001)

Significant Deficiency 2023

Arch V Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15464

Finding 11628 (2023-001)

Significant Deficiency 2023

Bustleton Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15463

Finding 11626 (2023-001)

Significant Deficiency 2023

Crease-Dyre Housing Development Corporation

PA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Cor...

Finding 2023-001: Monitoring and Review of Compliance Requirements The Organization did not timely update recertifications and requests to HUD for tenant assistance payments for six of the ten tenants sampled. All tenant assistance payments were subsequently adjusted on the HAP voucher. Planned Corrective Action: It is the goal of the Organization to maintain compliance with regulatory requirements. Management is reviewing the internal controls over compliance of all HUD programs to ensure appropriate procedures are in place. Additionally, Management will be closely monitoring the timeliness of recertification to ensure accuracy in the HAP voucher. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.

View Audit 15461

Finding 11554 (2023-006)

Significant Deficiency 2023

Vista Homes Housing Corporation

NY

HUD Housing Programs Eligibility Significant Deficiency

The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.

View Audit 15369

Finding 11553 (2023-005)

Significant Deficiency 2023

Vista Homes Housing Corporation

NY

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.

View Audit 15369

Finding 11552 (2023-004)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Eligibility HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 15369

Finding 11551 (2023-003)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs

The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15369

Finding 11549 (2023-001)

Material Weakness 2023

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

The Organization has opened a new residual receipts account and has enhanced its controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 15369

Finding 11548 (2023-006)

Significant Deficiency 2023

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.

View Audit 15367

Corrective Action Plans

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