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Corrective Action Plans

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Nlh 5
NM
Questioned Costs HUD Housing Programs Reporting
FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the...
FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the year. Cause: Management did not perform the Reserve for Replacement deposit for one month. Effect or Potential Effect: The project was not in compliance with the Capital Advance and current HUD regulations, the project’s Reserve for Replacement was under-funded for the current year by $418. Auditor Non-Compliance Code: B Questioned Costs: $418 Reporting Views of Responsible Officials: Management agrees with the Reserve for Replacement calculations and is aware of the current deposit required to the Reserve for Replacement. Auditor's Recommendations: Management should implement internal controls to make any required deposits before the year-end deadline. Action Plan: Money was transferred to the Replacement Reserve account in July 2023.
View Audit 1002 Questioned Costs: $1
Finding 434 (2023-001)
Significant Deficiency 2023
South Pointe Housing, Inc.
LA
Subrecipient Monitoring HUD Housing Programs Reporting
At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a mo...
At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a monthly basis.
View Audit 947
Finding 424 (2023-002)
Significant Deficiency 2023
Housing Authority for the City of Freeport
IL
HUD Housing Programs
Going forward the HA will follow the HUD compliance supplement and obligate the capital funds transferred to operations the same day the voucher request is submitted in LOCCS.
Going forward the HA will follow the HUD compliance supplement and obligate the capital funds transferred to operations the same day the voucher request is submitted in LOCCS.
View Audit 891
Finding 423 (2023-001)
Significant Deficiency 2023
Housing Authority for the City of Freeport
IL
HUD Housing Programs
Recently, HACF has hired a new Assistant Property Manager who will receive Public Housing Occupancy, Eligibility, Income and Rent Calculation (PHOEIR) training from NAHRO. This training will provide knowledge and accurate rent calculation guidance to the HACF’s staff. Additionally, HACF will conduct...
Recently, HACF has hired a new Assistant Property Manager who will receive Public Housing Occupancy, Eligibility, Income and Rent Calculation (PHOEIR) training from NAHRO. This training will provide knowledge and accurate rent calculation guidance to the HACF’s staff. Additionally, HACF will conduct and review up to 20 files bi-annually and will document file errors and needed corrections. All audit files will be signed off by the Property Operations Manager and the staff. Property management staff will receive ongoing training on reviewing income, assets, and rent calculations, tenant record keeping and recertification requirements.
View Audit 891
Columbia Catholic Housing for the Elderly, Inc. - Trinity House Apartments
PA
Special Tests & Provisions HUD Housing Programs
IN THE FUTURE, THE PROJECT MANAGER WILL PERFORM ALL UNIT INSPECTIONS AT THE TIME OF ANNUAL RECERTIFICATION TO ENSURE INSPECTIONS ARE NOT MISSED. THE REGIONAL MANAGER WILL REVIEW ALL UNIT INSPECTIONS ON A MONTHLY BASIS.
IN THE FUTURE, THE PROJECT MANAGER WILL PERFORM ALL UNIT INSPECTIONS AT THE TIME OF ANNUAL RECERTIFICATION TO ENSURE INSPECTIONS ARE NOT MISSED. THE REGIONAL MANAGER WILL REVIEW ALL UNIT INSPECTIONS ON A MONTHLY BASIS.
View Audit 889
Finding 373 (2023-002)
Material Weakness 2023
Kearney Housing Agency
NE
Eligibility HUD Housing Programs Material Weakness
The Director has added to her monthly checklist to review quality control logs and follow up on any QC reviews that are not being conducted in a timely fashion.
The Director has added to her monthly checklist to review quality control logs and follow up on any QC reviews that are not being conducted in a timely fashion.
View Audit 782
Finding 372 (2023-001)
Material Weakness 2023
Kearney Housing Agency
NE
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
I have reached out to the Nebraskaland Bank regarding alternate collateralization. If this bank cannot provide appropriate collateral, a new banking institution will be found.
I have reached out to the Nebraskaland Bank regarding alternate collateralization. If this bank cannot provide appropriate collateral, a new banking institution will be found.
View Audit 782
Emerson Center, Inc.
KY
HUD Housing Programs Cash Management
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with t...
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with the bank. The funds have been placed in an interest-bearing bank account and will no longer be subject to monthly fees.
View Audit 714
Finding 311 (2023-001)
Significant Deficiency 2023
Housing Authority of City of Danville
IL
HUD Housing Programs
During our annual audit, it was found that our HQS Inspector had been too lenient with our landlords in terms of making repairs to units. To that end, we have established a tracking mechanism for all Failed Inspections, with a timeframe related to when the units will go on abatement. This tracking m...
During our annual audit, it was found that our HQS Inspector had been too lenient with our landlords in terms of making repairs to units. To that end, we have established a tracking mechanism for all Failed Inspections, with a timeframe related to when the units will go on abatement. This tracking mechanism is in line with resources we utilize to track our SEMAP indicators, is updated weekly by our HQS Inspector, and monitored by our HCV Specialist and Housing Operations Director for compliance.
View Audit 586
Finding 291 (2023-001)
Significant Deficiency 2023
Passavant Memorial Homes Vii
PA
HUD Housing Programs Cash Management
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accorda...
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accordance with HUD requirements.
View Audit 518
Middletown Homes, Inc.
NJ
HUD Housing Programs
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a fed...
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a federally insured interest-bearing account. Anticipated Completion Date: September 1, 2023.
View Audit 506
Finding 222 (2023-003)
Material Weakness 2023
Mary Lee Charles Place
TX
Questioned Costs HUD Housing Programs Eligibility
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the in...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including eligibility requirements and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Management has requested proof of disability from the tenant that satisfies HUD guidelines and will not renew lease if it is not received. The training and file review will be completed by November 30, 2023. If the tenant does not produce proof of disability their lease will not be renewed on May 11, 2024.
View Audit 460 Questioned Costs: $1
Finding 221 (2023-002)
Material Weakness 2023
Mary Lee Charles Place
TX
HUD Housing Programs Subrecipient Monitoring
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertif...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including uses of EIV reports and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Estimated completion date is November 30, 2023.
View Audit 460
Serv Centers Housing Corp, Inc. Trenton Group Home 035-Eh057
NJ
HUD Housing Programs
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will...
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before 9/30/2023. Anticipated Completion Date: 9/30/2023
View Audit 380
Finding 176 (2023-001)
Significant Deficiency 2023
Oak Haven Apartments
TX
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
View Audit 256
Finding 168 (2023-005)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Special Tests & Provisions HUD Housing Programs Material Weakness
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software c...
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software company, however they were unwilling to complete this take due to the size of our HCV Program. I will be reaching out to companies requesting a proposal, if acceptable this will be completed.
View Audit 243
Finding 167 (2023-004)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Re...
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Rent Housing Authority.
View Audit 243
Finding 166 (2023-003)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This corre...
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This correction is in the process and will be put in place as soon as possible.
View Audit 243
Finding 165 (2023-002)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight boar...
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 243
Foxhill Manor Cooperative, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
View Audit 141 Questioned Costs: $1
Finding 99 (2023-001)
Material Weakness 2023
Housing Authority of the City of Cheyenne
WY
HUD Housing Programs Material Weakness Special Tests & Provisions
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with ...
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with financial institutions that have Housing Choice Voucher or Public Housing finds on getting Form HUD 51999 completed. By December 31, 2023 the Authority will create an investment policy that outlines the requirements. Upon annual renewal of any investment the HUD website will be checked for updated forms.
View Audit 113
Finding 86 (2023-001)
Material Weakness 2023
Creative Housing Iv, Inc.
AR
HUD Housing Programs Special Tests & Provisions Cash Management
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Find...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Finding 2023-001: Summary of Finding: The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash for fiscal year 2021; however, funds were not deposited into the residual receipts account as of 6/30/2023. Management should create policies and procedures to identify and transfer surplus cash to the residual receipts account to ensure compliance with this requirement. Management’s Corrective Action Plan: Management concurs with the finding. In the 2022 audit, it was found that Creative Housing IV, Inc. failed to make the surplus cash deposit for program year 2021 of $1,508. The deposit was made on September 7, 2023. Anticipated Completion Date: Completed
View Audit 101
Olive Avenue Apartments, Inc.
CA
HUD Housing Programs Reporting
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
View Audit 87
Finding 1174933 (2022-018)
Material Weakness 2022
Kickapoo Tribe in Kansas
KS
Eligibility Internal Control / Segregation of Duties HUD Housing Programs § 200.303
Finding 2022-018 Eligibility Individual(s) Responsible: Michelle Cadue, Tribal Treasurer and Jonnah McKinney, KTIK IHS Director. Action:Complete patient files will be maintained to document eligibility in accordance with program requirements. Records will be made available for audit review while mai...
Finding 2022-018 Eligibility Individual(s) Responsible: Michelle Cadue, Tribal Treasurer and Jonnah McKinney, KTIK IHS Director. Action:Complete patient files will be maintained to document eligibility in accordance with program requirements. Records will be made available for audit review while maintaining confidentiality, i.e., HIPPA. Anticipated Completion Date: March 2026.
View Audit 388523
Finding 1174927 (2022-014)
Material Weakness 2022
Kickapoo Tribe in Kansas
KS
Equipment & Real Property Management Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303
Finding 2022-014 Special Tests and Provisions Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Paula Vann, Grants Compliance Officer; and Cheryl DuBois, Head Start Director. Action: Review annual and quarterly reporting to ensure timely filing. Implementation of procedures to ensure all ...
Finding 2022-014 Special Tests and Provisions Individual(s) Responsible: Michelle Cadue, Tribal Treasurer; Paula Vann, Grants Compliance Officer; and Cheryl DuBois, Head Start Director. Action: Review annual and quarterly reporting to ensure timely filing. Implementation of procedures to ensure all required Head Start facilities documentation is obtained, accurately completed, retained, and readily accessible for review. Resources will be allocated to develop, implement, and monitor policies and procedures that support effective operations, timely reporting, and full compliance with Head Start facilities requirements. Anticipated Completion Date: March 2026.
View Audit 388523
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