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Corrective Action Plans

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Finding 1313 (2023-001)
Significant Deficiency 2023
Jm Apartments Inc.
RI
Questioned Costs Eligibility HUD Housing Programs
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to ass...
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff.
View Audit 2464 Questioned Costs: $1
Finding 1293 (2023-002)
Significant Deficiency 2023
Richland Apartments, Inc.
NE
HUD Housing Programs Internal Control / Segregation of Duties
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 10, 2023 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 2429
Finding 1291 (2023-002)
Significant Deficiency 2023
Beacon Heights, Inc.
NE
HUD Housing Programs Internal Control / Segregation of Duties
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Con...
Criteria: In accordance with the Regulatory Agreement from HUD, management will maintain a reserve for replacement account. The reserve for replacement account shall at all times be subject to the control of HUD. Monthly deposits are required into the reserve for replacement as required by HUD. Condition: The project did not make the required monthly deposits into the reserve account for the year. Planned Corrective Action: Subsequent deposits were made on August 10, 2023 for the amount of deficient deposits to the reserve for replacement account. Management will implement procedures to ensure future deposits to the reserve for replacement account are consistent with the amount required by HUD. Person Responsible: Todd Schuiteman, CFO
View Audit 2428
Finding 1278 (2023-001)
Significant Deficiency 2023
Staywell Healthcare, Inc.
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice M...
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice Management have been and will continue to review and monitor the sliding fee discount (SFD) on a daily basis on all slides for internal control. StayWell’s Patent Intake solution, ‘Phreesia’ has a dashboard in which this tool is being utilized effective November 1st, 2022 to monitor internal controls at the front desk operations with regard to accuracy of registration, patient demographic, insurance verification and most importantly the application of the Sliding Fee Discount Program and ensuring there is proper documentation to support (POI). Monthly random audits on the sliding fee discount program will continue to be performed by the PM’s and the Director of Practice Management. Director of Practice Management will also continue to perform SFD program compliance education to all Patients Service Associates (PSA) and all Practice Managers (PM) on a as needs basis.
View Audit 2412
Roncalli Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2023.
View Audit 2401
Peyton Manor, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2392
Shenandoah Haven, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2390
Finding 1265 (2023-001)
Significant Deficiency 2023
Shenandoah Haven, Inc.
TN
Allowable Costs / Cost Principles HUD Housing Programs
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2390
Hilltop Manor, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2387
Fairground Apartments, Inc.
TN
HUD Housing Programs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2383
Finding 1181 (2023-006)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Special Tests & Provisions HUD Housing Programs Reporting
Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.
Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.
View Audit 2251
Finding 1180 (2023-005)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)
Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)
View Audit 2251
Finding 1179 (2023-004)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
HUD Housing Programs Reporting Significant Deficiency
Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard...
Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard that provides a summary analysis and overview of PIC errors. The PIC errors needing correction are updated on the first Tuesday of each month for Public Housing Agencies (PHA) to review and correct. The PIC errors identified were corrected in June 2023 through the monthly review and PIC submission. On average once corrections are submitted it takes 60‐90 days for the correction to be recognized and removed from the system. The Housing Choice Voucher Supervisor meets with the Housing Specialist monthly and resolves all PIC errors as a team effort.
View Audit 2251
Finding 1177 (2023-002)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Questioned Costs Special Tests & Provisions HUD Housing Programs
The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Actio...
The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Action Plan was submitted to HUD on March 10, 2023, that included the following most notable items: 1) Update environmental review policies to ensure compliance with 24CFR 58.22 with financial controls, retention, and the funding process, 2) Repayment of $255,750 to the CDBG line of credit and ensure no future CDBG funds are used for this purpose and 3) Staff training and development. Community Development Block Grant staff, including the supervisor and manager complete a webbased instruction system for environmental reviews through the HUD Exchange as recommended by October 31, 2023. In September 2023 two staff members attended an in person Environmental Review Training in San Francisco, CA through the Office of Environment and Energy. The $255,750 was repaid to the line of credit in two installments in June 2023 and August 2023. These funds will be re‐programmed for future eligible CDBG funding activities in the Annual Action Plan for FY 2024‐2025. Community Assistance Policies for financial controls, retention and the funding process will be updated and completed by January 1, 2024.
View Audit 2251 Questioned Costs: $1
Finding 1167 (2023-001)
Significant Deficiency 2023
Jamesville-Dewitt Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out o...
Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out of Federal grants are accompanied with the appropriate certification form or PAR. The District will review staff currently being funded through any Federal grant during 2023-24 is completing a certification form, which will be filed with the applicable grant going forward. This will be the responsibility of the District Treasurer and this change will be completed by June 30, 2024.
View Audit 2233
Finding 1139 (2023-001)
Significant Deficiency 2023
Magnolia Housing Corporation of Natchitoches, Inc.
LA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Reserve account. The amount that the account was underfunded was deposited on September 26, 2023.
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Reserve account. The amount that the account was underfunded was deposited on September 26, 2023.
View Audit 2166
Finding 1039 (2023-001)
Material Weakness 2023
St. Francis Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
View Audit 1993
Housing Authority of City of Covington
LA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should...
Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should be brought to a positive equity balance as soon as possible. Client Response and Corrective Action: The Executive Director will have the negative unrestricted equity balance corrected. Contact Person: Tammy Groover. Anticipated Date: March 31, 2024
View Audit 1935
Finding 1004 (2023-003)
Significant Deficiency 2023
Realife Cooperative of Bloomington
MN
HUD Housing Programs Reporting
Recommendation: We recommend that the Cooperative file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Action Taken: The Cooperative will file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. ...
Recommendation: We recommend that the Cooperative file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Action Taken: The Cooperative will file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Planned Completion Date: January 24,2023
View Audit 1908
Kenwood Place Ii, Inc.
IN
HUD Housing Programs Reporting
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 202 Capital Advance, CFDA 14.157 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that a...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 202 Capital Advance, CFDA 14.157 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future.
View Audit 1884
Kenwood Place I, Inc.
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that a...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future.
View Audit 1882
Finding 965 (2023-002)
Significant Deficiency 2023
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and ...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 1800 Questioned Costs: $1
Finding 964 (2023-001)
Significant Deficiency 2023
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and ...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 1800 Questioned Costs: $1
Senior Residence at Kapolei 2, Inc.
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual r...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual receipts account for fiscal year 2022. Action Taken: The Company deposited $12,042 into the residual receipts account on August 29, 2023. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Complete
View Audit 1790
Pacific Housing Oahu Corporation Kapolei Residence
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual re...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual receipts account for fiscal year 2022. Action Taken: The Company has deposited $7,050 into the residual receipts account. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Completed
View Audit 1789
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