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National Church Residences of Kearny, Nj, Inc. D/b/a Spruce Terrace
OH
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
View Audit 296513
Council for Jewish Elderly and Subsidiaries
IL
Questioned Costs HUD Housing Programs
The Company paid the amount distributed in excess of surplus cash of $53,743 on December 7, 2023, and deposited into a residual receipt account subsequent fiscal year.
The Company paid the amount distributed in excess of surplus cash of $53,743 on December 7, 2023, and deposited into a residual receipt account subsequent fiscal year.
View Audit 296510 Questioned Costs: $1
Finding 383304 (2023-009)
Significant Deficiency 2023
Eastern Regional Housing Authority
NM
HUD Housing Programs Reporting Significant Deficiency
2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housi...
2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housing Pro” software and modify their access according to their job responsibilities. Action Taken: All employee access was reviewed and corrected so that only the two Deputy Directors have administrative access. Due Date of Completion: November 30, 2023 Responsible Official: Irene Murillo, Deputy Director
View Audit 296494
Finding 383303 (2023-001)
Significant Deficiency 2023
Eastern Regional Housing Authority
NM
HUD Housing Programs Reporting Significant Deficiency
2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to sub...
2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to submission. Action Taken: The Authority will have a member of management review VMS submissions prior to submission. Due Date of Completion: February 2024 Responsible Official: Chris Herbert, Executive Director, Irene Murillo, Deputy Director, Carol Hensley, Assistant Deputy Director
View Audit 296494
Finding 382918 (2023-022)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
HUD Housing Programs Reporting Significant Deficiency § 200.303
Corrective action plan: TDA has completed the noted adjustments and submitted a corrected PR-28 for Program Year 2022 to HUD. Implementation date: February 1, 2024 Responsible person: Suzanne Barnard, Director for CDBG Programs
Corrective action plan: TDA has completed the noted adjustments and submitted a corrected PR-28 for Program Year 2022 to HUD. Implementation date: February 1, 2024 Responsible person: Suzanne Barnard, Director for CDBG Programs
View Audit 296491
Finding 382881 (2023-001)
Material Weakness 2023
Morgan Metropolitan Housing Authority
OH
HUD Housing Programs Material Weakness Reporting
Finding Number: 2023-001 Planned Corrective Action: Being a small PHA, only 19 of our files were tested. One of those files had an error in it making the error rate 5.263%. In that file, when the tenant’s utility allowance was figured, the system default of the McConnelsville water/sewer rate ($167)...
Finding Number: 2023-001 Planned Corrective Action: Being a small PHA, only 19 of our files were tested. One of those files had an error in it making the error rate 5.263%. In that file, when the tenant’s utility allowance was figured, the system default of the McConnelsville water/sewer rate ($167) was not overridden to the Malta water/sewer rate ($160). This created an error of $7 per month that the tenant was underpaid for his utility allowance, which resulted in the HAP payment to the homeowner being overpaid by $7 per month ($362 instead of $355). Because of this, the tenant’s rental amount due reflected $7 less than it should have been ($238 instead of $245). When the Auditor of State’s representative was on site at MMHA for testing on February 7, 2024, he brought this to our attention. The correction was made in our software system and a notice was sent to the tenant that same day. A copy of the amended HAP contract and a copy of the notice that was sent to the tenant was provided to the Auditor of State’s audit team. Both show a computer-generated date stamp of February 7, 2024. The tenant’s annual re-examination took place on June 1, 2023 and the corrected HAP amount was effective April 1, 2024. For the current year (7/1/22-6/30/23), there was a total payment of $7 from Section 8 funding which was for the month of June 2023. Anticipated Completion Date: February 7, 2024 Responsible Contact Person: Angie Finley, Executive Director
View Audit 296460
Finding 382880 (2023-003)
Significant Deficiency 2023
Housing and Redevelopment Authority of Chisholm, Minnesota
MN
HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties
The Authority will budget for CFP funds for operations in their operating budget to ensure compliance with the special test and provisions of CFP compliance requirements
The Authority will budget for CFP funds for operations in their operating budget to ensure compliance with the special test and provisions of CFP compliance requirements
View Audit 296455
Finding 382740 (2023-001)
Significant Deficiency 2023
North General Aids Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned o...
a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned on the Finding Management has refunded the money, management should put a system in place to avoid such withdrawals in the future. We have informed the HUD about the finding of April 23 Voucher not submitted on time, and going forward HUD will make sure all the HUD vouchers are submitted timely and monthly reserve’s transfers are done on time.
View Audit 296334
Finding 382701 (2023-001)
Significant Deficiency 2023
Rios Senior Residence Housing Development Fund Corporation
NY
Questioned Costs HUD Housing Programs Eligibility
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be appli...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be applied to those who handle the leasing information.
View Audit 296275 Questioned Costs: $1
Finding 382583 (2023-006)
Material Weakness 2023
Commonwealth of Pennsylvania
PA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.404
DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the...
DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the following: - Beginning with the December 2023 invoice, DOC will request fully executed procurement documents from the pharmaceutical contractor to verify acquisition costs. - The current contract language states that pharmaceuticals are billed at actual acquisition costs plus a dispensing fee. Therefore, the FMS will match the acquisition cost for the vendor for a sample of transactions to the invoices received from the vendor. - DOC will conduct this review on the pharmaceutical invoices for March, June, September, and December in each year continually. - DOC will document the review using an excel spreadsheet that has the universe of pharmacy orders by patient – matching the records and recording the date the review was done. All documents will be saved in an internal medical invoice folder. - Reviews will be completed by the last day of the month after the invoice is submitted. - Training on the new process will be done by March 31, 2024. Findings (or lack thereof) will be reported to DDAP by April 30th, July 31st, October 31st, and January 31st of each year via email. - If there are discrepancies, the vendor will be contacted immediately and a true-up will be requested in the next month’s invoices (either a credit or a debit depending on the discrepancy). DOC will continue to utilize PACE to complete full audits on reasonability of drug prices. DOC acknowledges, due to purchasing and distribution practices for the pharmaceutical vendor, Sublocade was not on prior reports. However, in the third and fourth quarter of 2023, Sublocade was added to the quarterly PACE audits for reasonability of drug prices. DOC has spoken with PACE and will now receive all quarterly audits and will be invited to all meetings between PACE and the contracted pharmaceutical vendor to discuss any findings. Anticipated Completion Date: 03/31/2024 Contact Names: Erica Benning, Director, Healthcare Services; Jodilynn Jacob-Byrd, Fiscal Management Specialist
View Audit 296143 Questioned Costs: $1
Finding 382481 (2023-002)
Significant Deficiency 2023
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implem...
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director - Christopher Baisden Timeframe: As of June 30, 2024
View Audit 296140
Finding 382480 (2023-001)
Significant Deficiency 2023
Brunswick Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement...
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director – Christopher Baisden Timeframe: As of June 30, 2024
View Audit 296140
State of Nebraska
NE
Questioned Costs Special Tests & Provisions HUD Housing Programs
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investi...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investigators. In addition, staff training on identifying information from referrals and proper entry to the database has been completed. Contact: Anne Harvey; Cari Crosby; Jana McDonough Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Finding 382446 (2023-050)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions t...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions taken against potential fraud, waste, and abuse. In addition, DHHS has established recurring meetings to review each of the conditions in depth and identify mitigation strategies to implement. This could include a combination of policy, business rules, and technology changes, as well as interim and long-term mitigation strategies. Contact: Kathy Scheele Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Miami Dade County District School Board
FL
Questioned Costs Subrecipient Monitoring HUD Housing Programs
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the c...
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the contractor was not advised this project was subject to Davis Bacon requirements. All other projects reviewed did adhere to the Davis Bacon prevailing wages and certified payroll. We consider the SBAB Project to be an isolated incident. Moving forward, we have changed our procedures hen requesting project numbers. The requestor must identify the funding source and include a note in the project description when requesting project numbers. We have also updated our Contracting Software so that projects funded with ESSER Funds are identified at the beginning of the project. These procedures will prevent this from occurring in the future.
View Audit 296081 Questioned Costs: $1
Finding 382367 (2023-001)
Significant Deficiency 2023
Housing Authority of the City of West Point
GA
Cash Management HUD Housing Programs
2023-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completio...
2023-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completion Date: June 30, 2024
View Audit 296071
Cicero Commons Senior Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independ...
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2022 – June 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None Finding 2023-002: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $1,556 for the year ended June 30, 2022 was made after the 60 day deadline. Recommendation: Lucille Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in September 2022. Completion Date: September 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
View Audit 296031
Cicero Commons Senior Housing Development Fund Company, Inc.
NY
HUD Housing Programs
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independ...
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2022 – June 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $955 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: Lucille Manor Apartments made the required payment was made in July 2023. Completion Date: July 2023 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
View Audit 296031
St. Luke Hsg Dev Fund Company (st. Luke Apts) 014-11157
NY
HUD Housing Programs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development St. Luke Apartments St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent pub...
U.S. Department of Housing and Urban Development St. Luke Apartments St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: October 1, 2022 – September 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: St. Luke Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: St. Luke Apartments made the required payment was made after the 60-day timeline. Completion Date: February 2024 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
View Audit 296029
Lbb Corp.
RI
HUD Housing Programs
Finding 2023-002: tenant assets not verified as part of recertification. Corrective action plan: management will make every effort that recertifications are complete and accurate in the future.
Finding 2023-002: tenant assets not verified as part of recertification. Corrective action plan: management will make every effort that recertifications are complete and accurate in the future.
View Audit 296026
Lbb Corp.
RI
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Finding 2023-001: late deposit of residual receipts. Corrective action plan: none required.
Finding 2023-001: late deposit of residual receipts. Corrective action plan: none required.
View Audit 296026
Finding 381124 (2023-003)
Significant Deficiency 2023
St Anthony Regional Hospital & Nursing Home
IA
Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allow...
Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allowable Cost/Cost Principles and Reporting Finding Summary: The Hospital did not have evidence of formal review and approval over tracking of expenditures and lost revenue calculation that were claimed for the program. The Hospital’s lost revenue calculation for Period 4 was also reported under Option II when it should have been reported under Option III. In addition, there was no evidence retained that the Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420733472 was reviewed or approved by an individual separate from the preparer prior to submission. These errors were not noted during testing of the Phase 5 report. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to allowability of all federal cost claimed, including those regarding the identification of duplicate items and approved costs. This was implemented prior to submitting the Phase 5 report. Anticipated Completion Date: September 5, 2023
View Audit 295863
Spurwink Realty Development Corporation
RI
HUD Housing Programs
tenant certifications incomplete. Corrective action plan: the documentation was subsequently obtained.
tenant certifications incomplete. Corrective action plan: the documentation was subsequently obtained.
View Audit 295832
Finding 381017 (2023-009)
Material Weakness 2023
Inglewood Unified School District
CA
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303 § 200.430
Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to feder...
Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to federal program. The State and Federal Programs Department at the recommendation of FPM began Time and Effort Procedures training on December 6, 2023, with the Office Managers and Administrative Secretaries to emphasize the critical importance of accurate time certification records for federal fund.
View Audit 295781
Finding 381015 (2023-008)
Material Weakness 2023
Inglewood Unified School District
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from th...
Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Office Managers and Data Clerks need comprehensive training sessions on the importance of the removal of students from a graduation cohort as a federal requirement. These sessions will specifically focus on imparting knowledge about acceptable documentation for the removal of students from a graduation cohort. Staff members will receive guidance on the proper documentation required for various cohort codes, aiming to enhance accuracy in cohort reporting. Secondly, the district will actively support school sites in establishing a record retention process. This involves ensuring that when a student is removed from the graduation cohort, there is consistent and substantiated documentation in place in a centralized drive that can be accessed by all stakeholders. The emphasis lies on maintaining accurate and accessible records to support cohort reporting.
View Audit 295781
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