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Finding 58431 (2022-002)
Material Weakness 2022
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and
Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and
View Audit 55113
Finding 58430 (2022-001)
Material Weakness 2022
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
Eligibility HUD Housing Programs Subrecipient Monitoring
Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as...
Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure
View Audit 55113
Finding 58427 (2022-004)
Significant Deficiency 2022
Lutheran Seniorlife
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Resul...
2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Results Condition: St. John received a REAC inspection score of less than 31, which denotes the property has physical deficiencies that do not meet contractual obligations to HUD. Context: Results of REAC inspection 613308. Recommendation: St. John should work to address all REAC inspection findings. Action taken in response to finding: Subsequent to this survey, the facility incurred significant flooding, which required immediate action. Due to this, St. John did not have the ability to address the findings from the survey. With a protracted insurance claims process and the impact of Covid-19 on building operations, work on the outstanding deficiencies has been delayed. Due to the risk to residents and staff, all outside visitors including maintenance contractors and other vendors has been limited for a number of periods during the pandemic during FY21. Management completed an assessment of the facility?s use and has begun a repositioning plan to bring new living options into the building. In order to complete the needed improvements to the building, St. John has completed a refinancing of its existing HUD debt and negotiated a construction loan to fund the improvements. The closing on the refinancing of the existing HUD loan and the construction loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58426 (2022-003)
Significant Deficiency 2022
Lutheran Seniorlife
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain A...
2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain Approved Management Agreements Condition: St. John Lutheran Care Center (St. John) was charged a management fee by Lutheran SeniorLife, its parent but did not have an approved management contract meeting the requirements of the regulatory agreement. Context: St. John did not have an approved management agreement. Recommendation: St. John should enter into an approved management agreement with Lutheran SeniorLife. Action taken in response to finding: St. John updated internal agreements to reflect the change from Lutheran Affiliated Services to Lutheran SeniorLife, but neglected to complete the process with HUD. St John will submit the paperwork to obtain a certified HUD approved management agreement. While the organization was operating without this agreement in place, management fees charged were only to reimburse costs incurred in performing these management functions. During Fiscal Year 2021, St John entered into a refinancing plan with a lender in order to facilitate a repositioning of the facility and to enable facility improvements that were identified. The closing on the refinancing of the existing HUD loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58420 (2022-001)
Significant Deficiency 2022
Catholic Charities Housing Association of Biloxi, Inc.
MS
HUD Housing Programs Reporting
U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-80...
U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-801SHM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Findings State of Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 55491
Finding 58411 (2022-001)
Significant Deficiency 2022
Samaritan Housing, Inc.
MS
Procurement, Suspension & Debarment HUD Housing Programs Reporting
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respe...
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm McNorton Ishee & Jones, P. C. 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 54129
Finding 58404 (2022-003)
Material Weakness 2022
Housing Authority of the City of Cheyenne
WY
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and appr...
Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and approved by someone other than the preparer. o As of April 1, 2022, all journal entries are reviewed by both the Director of Accounting and Lead Staff Accountant. Part of the previous process included a listing of all journal entries for the month and a sign off sticker that was placed in the monthly journal entry book. We have located a similar report in the current operating system and returned to our previous process of review. Section III ? Federal Awards findings Finding 2022-003 The Authority agrees with this finding. ? The Authority utilized its HCV HUD Cares Act funding to pay for its annual software and support that covered the period of July 1, 2021 to June 30, 2022. As a result, one half of this expense for the period after December 31, 2021 and is not an allowable expense for HUD Cares Act grant. o Effective immediately, specialty funding that has a deadline will not be used on invoices that are considered prepaid. If funding is directly related to an invoice that would be considered a prepaid, and the period of performance extends beyond the funding deadline, a detailed analysis will be completed to ensure proper utilization of finding.
View Audit 53864 Questioned Costs: $1
McKenzie Housing Authority
TN
HUD Housing Programs
2022-002 Lack of Depository Agreements ? (Noncompliance) Person Responsible for Implementing Corrective Action: Barbara Cooper, Executive Director Anticipated Completion Date of Corrective Action: September 30, 2023 Repeat Finding: Yes Planned Corrective Action: Management agrees to research the req...
2022-002 Lack of Depository Agreements ? (Noncompliance) Person Responsible for Implementing Corrective Action: Barbara Cooper, Executive Director Anticipated Completion Date of Corrective Action: September 30, 2023 Repeat Finding: Yes Planned Corrective Action: Management agrees to research the requirement including discussing the requirement with a HUD representative in order to determine the best approach to becoming compliant.
View Audit 54267
Finding 58353 (2022-001)
Significant Deficiency 2022
Assumption University
MA
HUD Housing Programs Reporting
Management agrees with the finding and corrective measures have been taken.
Management agrees with the finding and corrective measures have been taken.
View Audit 59432
Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments
KY
Questioned Costs Cash Management HUD Housing Programs
Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Cr...
Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $1,370 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 04/20/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391
View Audit 55978 Questioned Costs: $1
Villa South III D/b/a Villa Madonna III Apartments, Inc.
KY
Questioned Costs Cash Management HUD Housing Programs
Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspo...
Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $3,403 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 05/31/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Villa South (III) d/b/a Villa Madonna III Apartments, Inc.. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391
View Audit 55134 Questioned Costs: $1
Finding 58232 (2022-001)
Significant Deficiency 2022
Upshur House
LA
HUD Housing Programs Cash Management
2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assis...
2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Effect: The allowable balance is $11,000 ($250 X 44 units), resulting in excess residual receipts. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: It is our understanding that the Board of Directors will be requesting a meeting with HUD to discuss the dissolution of this item. Upon meeting with HUD it will be discharged.
View Audit 49675
Finding 58140 (2022-001)
Material Weakness 2022
East River Road Housing Development Fund Company,inc.
NY
Eligibility HUD Housing Programs Reporting
2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Com...
2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
View Audit 54291
Finding 58139 (2022-002)
Significant Deficiency 2022
Amesbury Housing Authority
MA
HUD Housing Programs
Finding #2022-002 ? Eligibility: Rent Calculation In our letter dated December 29, 2022, Amesbury Housing Authority (AHA) advised HUD QAD that a systemic 100% file review of all active HUD 50058?s was performed and reported all of the findings within the Corrective Action Plan (CAP) template as well...
Finding #2022-002 ? Eligibility: Rent Calculation In our letter dated December 29, 2022, Amesbury Housing Authority (AHA) advised HUD QAD that a systemic 100% file review of all active HUD 50058?s was performed and reported all of the findings within the Corrective Action Plan (CAP) template as well as revised VMS HAP amounts from January 2021 - November 2022. AHA also informed that Chelsea Housing Authority currently administers our Section 8 Program until September 2024 and will continue to work with Chelsea Housing Authority to ensure to adhere to regulations to maintain complete and accurate accounts and other records in accordance with HUD requirements in a manner that permits a speedy and effective audit. On January 10, 2023, HUD QAD advised AHA that the corrective action stated by the AHA and outlined in their response are considered sufficient to address the identified finding and has closed their review with no further response necessary. The AHA has completed all of the necessary corrections to VMS, with the program participants being reimbursed $5,069 and the HUD-Held Reserves being repaid $17,444 as detailed in the CAP template. Planned Implementation Date of Corrective Action: Implemented June 3, 2022 Person Responsible for Corrective Action: Adam Garvey, Executive Director
View Audit 54100
Finding 58138 (2022-001)
Significant Deficiency 2022
Amesbury Housing Authority
MA
Special Tests & Provisions Eligibility HUD Housing Programs
Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in ...
Finding #2022-001 ? Special Tests and Provisions: Selection from the Waiting List The Authority acknowledges that waiting list documentation could not be located for two (2) new admissions during the audit period. The Authority experienced significant staff turnover in recent years that resulted in lacking internal controls. The Authority has effectively corrected this deficiency by contracting with the Chelsea Housing Authority for administration of the Authority?s Section 8 Housing Choice Voucher Program. The Chelsea Housing Authority has staff capacity, experience, and certifications to effectively administer all aspects of this program including selections from the waiting list. Implementation Date of Corrective Action: February 7, 2022 Person Responsible for Correction Action: Adam Garvey, Executive Director
View Audit 54100
Finding 58137 (2022-001)
Significant Deficiency 2022
Lewisburg Housing Authority
TN
HUD Housing Programs Significant Deficiency Special Tests & Provisions
The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make impr...
The Authority receives federal funding from the U.S. Department of Housing and Urban Development (HUD} under two programs. A portion of the Authority's federal funding is received under the Capital Fund Program (CFP}. The CFP provides financial assistance to public housing authorities to make improvements to existing public housing units. Compliance with regard to this finding can be found at 24CFR905.104. Per 24CFR905.104, all HUD approvals required in this part must be in writing and from an official designated to grant such approval. Prior to receiving HU D's written approval of the Authorities budget change request. The Authority requested and received a disbursement of 1480 "General Capital Activity" funds and treated these funds as if they were 1406 "Operation" funds. The cause of this noncompliance is due to the lack of understanding when funds can be disbursed to the Authority. The effect of this noncompliance is the potential for HUD to impose sanctions on the PHA, which can be found at 24CFR905.804. Response: This Finding happen because a revision was made and sent to HUD. The drawn down happen before HUD approved the revision. HUD has been contacted and the revision has been made and approved. All the CFP Funds are in order.There will not be any other drawn downs made until the funds have been approved by HUD. All line items will be reviewed and assured that there is enough allotted to that line to draw down. Ronald Robinson, PHM,CEO Lewisburg Housing Authority
View Audit 54533
Finding 58077 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Miami Beach
FL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with...
2022-001 Housing Voucher Cluster-Assistance Listing No. 14.871/14.879 Recommendation: The Authority should review their process for monitoring failed inspections and ensuring that proper abatement occurs on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reviewed its updated HOS policies, including its HOS enforcement policies. The PHA will utilize the feature of our current Software (Emphasys Elite) that will automatically place the unit into abatement upon the unit resulting in two consecutive failed inspections. The Section 8- Special Projects Supervisor will review the report biweekly to ensure that all failed units have been placed on abatement. The Section 8- Special Projects Supervisor will notify all HCV staff of the appropriate action to take regarding abated units. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Section 8-HCV Supervisor. Planned completion date for corrective action plan: 3/31/2023.
View Audit 53252 Questioned Costs: $1
Finding 58059 (2022-003)
Significant Deficiency 2022
City of Port Hueneme
CA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...
March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-003 Allowable Cost/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: The City will incorporate the Uniform Guidance requirement into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. Responsible Person: Lupe Acero, Finance Director Expected Implementation date: July 1, 2023
View Audit 56482 Questioned Costs: $1
Finding 58058 (2022-002)
Significant Deficiency 2022
City of Port Hueneme
CA
HUD Housing Programs Reporting Subrecipient Monitoring
March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...
March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-002 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The Housing Authority will implement procedures to strengthen internal control so that reports will be submitted in a timely manner. A calendar of due dates will be distributed to every Housing Authority staff to be monitored by the Director. Responsible Person: Gabriella Basua, Housing and Facilities Maintenance Director Expected Implementation date: July 1, 2023
View Audit 56482
Finding 58014 (2022-001)
Significant Deficiency 2022
Arroyo Commons, Inc,
CA
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following i...
CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $4,994 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also requested reimbursement from the affiliate project and funds have been reimbursed.
View Audit 54338 Questioned Costs: $1
Finding 57946 (2022-001)
Significant Deficiency 2022
Town of Colonie, New York
NY
HUD Housing Programs
The Coronavirus pandemic did significantly impede the ability to perform HQS inspections in the field. Management has reviewed and identified the cause of the condition. In June 2022 when the original 2021 finding was identified, procedures were strengthened to ensure that inspections are preforme...
The Coronavirus pandemic did significantly impede the ability to perform HQS inspections in the field. Management has reviewed and identified the cause of the condition. In June 2022 when the original 2021 finding was identified, procedures were strengthened to ensure that inspections are preformed in a timely manner. The contract administrator Joseph E. Mastrianni, Inc. is responsible for this corrective action. (James E. Mastrianni, President)
View Audit 55193
Harbor View Housing Development Fund Co., Inc.
NY
HUD Housing Programs
Condition: Reserve for Replacement deposits were not made according to the HUD Regulatory Agreement. Criteria: The HUD regulatory agreement requires monthly deposits of $1,721 to be made into the reserve account. Effect: The reserve for replacements account is underfunded by $12,047. Cause: The Proj...
Condition: Reserve for Replacement deposits were not made according to the HUD Regulatory Agreement. Criteria: The HUD regulatory agreement requires monthly deposits of $1,721 to be made into the reserve account. Effect: The reserve for replacements account is underfunded by $12,047. Cause: The Project is experiencing severe vacancies; therefore, cash flow is not sufficient to make the deposits. Recommendation: Consider obtaining additional federal or state funding to aid in cash flow issues as well as monitor operating expenses. Also, increase advertising for the Project. Views of Responsible Officials and Planned Corrective Action: Harbor View Housing Development Fund Co., Inc. agrees with the finding and the auditors' recommendations. The Project will implement the recommendations. As of January 4, 2023 the Project had made all of the required deposits.
View Audit 54041
Finding 57923 (2022-001)
Significant Deficiency 2022
Northwest Georgia Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. ...
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director
View Audit 55831
Finding 57922 (2022-002)
Significant Deficiency 2022
Northwest Georgia Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organiza...
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organization of information and will review procedures concerning FSS escrow calculations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director
View Audit 55831
Finding 57903 (2022-001)
Significant Deficiency 2022
Girard Lutheran Housing Corporation
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC t...
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired January 31, 2022, and was not renewed until November 7, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55722
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