Corrective Action Plans

Finding 52023 (2022-002)

Material Weakness 2022

William Booth Residence, Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold prior to the end of FY 2022, with HUD approval, and all tenant files were trasnferred to the buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52022 (2022-001)

Significant Deficiency 2022

William Booth Residence, Inc., A Texas Corporation

TX

Special Tests & Provisions HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 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 agrees with the finding. The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company had prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. The property has transitioned to a new owner with a HUD-approved management agent certification. b. Action(s) Taken or Planned on the Finding The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification. 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold May 11, 2022 with HUD approval and all tenant files were transferred to buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52016 (2022-001)

Significant Deficiency 2022

Ucr of Marion, Ohio Inc. D/b/a Brownstone Terrace

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 47883

Finding 52015 (2022-001)

Significant Deficiency 2022

Ucc Xvii, Inc. D/b/a Biimaadiiziiwiin

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system....

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2023

View Audit 47574

Finding 52010 (2022-002)

Material Weakness 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condi...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company will not be in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability, and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52009 (2022-001)

Significant Deficiency 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sherid...

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2021 ? October 31, 2022 Findings #2022-001 and #2022-002 from the schedule of findings and questioned costs for the year ended October 31, 2022 are discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 51969 (2022-004)

Significant Deficiency 2022

Howard County Housing Commission

MD

Questioned Costs HUD Housing Programs Significant Deficiency

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: ? The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement. To achieve this, the third-party inspection company has created a working document that will be updated twice a week with units that have failed twice and are recommended for abatement. The document will be shared with the Commission after each update. ? The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and specific deficiencies that must be corrected. ? The assigned HCV Specialist will ensure that the third-party inspection company re-inspects to verify that the repairs have been completed and meet HQS standards. ? If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. The Director and Program Manager will review the inspection reports and initiate abatement. ? The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. ? The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 180 days or if the landlord fails to comply with other contractual obligations. The Director of Rental Assistance and the Program manager will review all recommended abatements monthly to determine who will be terminated from the HCV program. We will review all Yardi reports and the recommended abatement spreadsheet from the third-party inspector. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580 Questioned Costs: $1

Finding 51968 (2022-003)

Material Weakness 2022

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performe...

2022-003 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCHC has hired a third-party inspector to conduct all inspections. The third party is also responsible for determining rent reasonableness for agency-owned properties. The following actions have been implemented to ensure the integrity of HQS inspections: ? Established a clear communication channel and reporting format with the third-party inspection company. ? Defined the inspection scope, frequency, and criteria to meet the quality standards. ? Conduct regular audits and reviews of the inspection results and reports to ensure accuracy and constancy. The reviews will be conducted monthly by a newly created Quality Control staff member and the Director of Rental Assistance. The monitoring process will consist of a review of (1) 50058 action type 13 submissions in PIC, (2) all failed inspections, and (3) the timeliness and abatement status of the third-party vendor. ? Provide regular feedback and recommendations to the third-party inspection company to improve their quality and efficiency. An established monthly meeting is currently in place; however, additional meetings will be setup if necessary. ? Ensure that the third-party company utilizes real-time data tools to communicate with the HCHC Yardi Software. Yardi has a mobile inspection app that the third-party inspector will begin using. In addition, the Commission will evaluate the existing third-party inspection company to decide if its contract will be renewed or terminated based on performance. If the contract is terminated, the Commission will solicit for a new inspection company. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580

Finding 51967 (2022-002)

Material Weakness 2022

Howard County Housing Commission

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-002 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the au...

2022-002 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rent Reasonableness is an essential requirement for the HCV program, as it ensures that the rents paid by the program participants are fair and comparable to the market rates. The following actions have been implemented to ensure rent reasonableness calculations are being made and properly applied: ? Staff uses an automated system called ?RentEllect?, that captures data of unassisted units in the Howard County market area and uses it to determine rent reasonableness. ? Staff documents the rent reasonableness determination for each program unit using clear and concise language. The documentation includes the source of information, the comparison units, the method of calculation, and the final rent decision. The documentation is maintained electronically and is attached to the tenant file in HCHC?s Yardi Database. The HCHC uses Yardi Software to manage all HCV program transactions. ? The HCV department trained staff on the rent reasonableness process and procedures and provided appropriate tools, including ?RentEllect,? to ensure accurate data. ? Supervisory staff will review the rent reasonableness determinations periodically and update the procedures as needed, especially when there are changes in the Fair Market Rents (FMRs), the rent to the owner, or the unit condition. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 1, 2023

View Audit 49580

Finding 51966 (2022-001)

Significant Deficiency 2022

Howard County Housing Commission

MD

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HUD PIC errors occurred because data submitted for the FY 2022 Audit Period was not properly reviewed, and errors were not identified and corrected. During the audit period, the HCHC experienced a transition of personnel that included a period during which a third-party contractor led the program. Staff with the responsibility to ensure data integrity also transitioned. Since August 29, 2022, the HCHC has had stable leadership, the PIC submissions process has been changed, and PIC submissions are being reviewed. The following actions have been implemented to help mitigate PIC errors: ? The HCHC uses the HUD Pic Error Dashboard to identify and monitor PIC errors. The PIC Error Dashboard shows a summary view of PIC Fatal errors the HCHC receives when inputting the Form 50058s with reexaminations over 14 months overdue. The reports within the dashboard are updated weekly, and staff has been submitting PIC files every Friday to minimize the number of errors and ensure timely submissions of the 50058s. ? Staff also use the PIC Error Correction Guidebook for the HCV program, which guides identifying and correcting PIC errors and step-by-step instructions on common PIC errors. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: The new procedures for monitoring and correcting PIC errors are in place. Correcting errors, however, is an ongoing process as the HCHC submits 50058 records weekly. The HCV department started corrective measures in October 2022 to identify and correct outstanding PIC submissions.

View Audit 49580

Finding 51965 (2022-001)

Significant Deficiency 2022

Montgomery County Housing Authority

TX

HUD Housing Programs

SUMMARY SCHEUDLE OF PRIOR AUDIT FINDINGS AND CORRECTIVE ACTION PLAN DECEMBER 31, 2022 Summary Schedule of Prior Audit Findings ? 2021-001 Capital Funds for Operating Costs - Repeat Finding Corrective Action Plan 2022-001 ? Capital Funds for Operating Costs - Contact: Kelly Moroney Expected comple...

SUMMARY SCHEUDLE OF PRIOR AUDIT FINDINGS AND CORRECTIVE ACTION PLAN DECEMBER 31, 2022 Summary Schedule of Prior Audit Findings ? 2021-001 Capital Funds for Operating Costs - Repeat Finding Corrective Action Plan 2022-001 ? Capital Funds for Operating Costs - Contact: Kelly Moroney Expected completion date: 12/31/2022. Housing Authority?s Response: Going forward we will follow the HUD compliance supplement and obligate funds as the draws are made throughout the year.

View Audit 49577

Finding 51943 (2022-003)

Significant Deficiency 2022

Dupage Housing Authority

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-03: Missing Rent Reasonableness (Significant Deficiency) Corrective Action Plan: In April 2023, management retained Nan McKay and Associates (NMA) to review the current roles and responsibilities of its HCV support positions. DHA has completed the restructuring of its Program Specialist...

Finding 2022-03: Missing Rent Reasonableness (Significant Deficiency) Corrective Action Plan: In April 2023, management retained Nan McKay and Associates (NMA) to review the current roles and responsibilities of its HCV support positions. DHA has completed the restructuring of its Program Specialist staff and will continue to restructure additional roles and responsibilities to drive better organizational effectiveness, while addressing missing rent reasonableness deficiencies with the following changes: ? Implement Rent Reasonableness software integration with Yardi to eliminate the timeconsuming data entry). ? Separate duties and Inspectors from creating RFTAs and creating new vendors. ? Move creating units in Yardi to the Occupancy (new Program Office) department. Furthermore, DuPage Housing Authority has created a Procurement Department to retain an electronic filing system vendor. DHA currently utilizes physical file storage space within its DHA and KHA offices and an offsite storage unit. Employees have historically destroyed critical documents without authorized legal signoff. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51942 (2022-002)

Significant Deficiency 2022

Dupage Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report ...

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. Regulatory waivers provide relief from HUD requirements upon a finding of good cause, subject to statutory limitations, per 24 CFR 5.110. The DHA IL101 general audit submission date is March 31, 2023. DHA expected to have the financial audit submitted by April 30, 2023, as a result of the following reasons: ? Due to the abrupt quitting of the previously procured audit service provider, on February 7, 2023. DHA had to enter into an emergency Intergovernmental Agreement authorizing DuPage Housing Authority (DHA) to share the RFP process for independent audit service provider, Rubino and Company on February 27, 2023. The DHA IL101 HUD audit report submission per 2 CFR ? 200.512(a)(1) audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. The current DHA IL101 audit report submission was due March 31, 2023. ? The 60-Day Waiver extension was submitted to HUD for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit will allow DHA an opportunity to avoid adverse effects including but not limited to: o Noncompliance of the audited financial data to HUD on an annual basis o Noncompliance of the annual audit being prepared in accordance with Generally Accepted Accounting Principles (GAAP), as further defined by HUD in supplementary guidance. o Noncompliance of the audited financial data being submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). ? HUD?s National Headquarters went through a recent organizational change; thus, delaying the approval process for the 60-dayextension waiver for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. ? DHA received official verbal approval from HUD?s Waiver Team on May 2, 2023, but the 60- day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit is still awaiting final signature from the new HUD Deputy Assistant Secretary. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51933 (2022-003)

Significant Deficiency 2022

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Finding 2022-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: US Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities CFDA #: 14.181 Finding Summary: The corporation did not deposit project funds in a feder...

Finding 2022-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: US Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities CFDA #: 14.181 Finding Summary: The corporation did not deposit project funds in a federally insured account within 60 days of fiscal year end. Responsible Individuals: Mary Simonson, Executive Director Corrective Action Plan: Management agrees with the finding and will review their internal control over compliance related to the program's residual receipts amount to ensure the excess operating funds be deposited in the fund account within 60 days following the end of the fiscal year. Anticipated Completion Date: Fiscal year 2023

View Audit 48726

Finding 51907 (2022-002)

Significant Deficiency 2022

Hospital District No 1 of Crawford County

KS

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Com...

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Completion Date: We will implement any applicable corrective actions in 2023 for any new grant opportunities related to Provider Relief funds or other COVID-19 related grants.

View Audit 50821 Questioned Costs: $1

Finding 51890 (2022-003)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend management to designate one person to oversee the lease up process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend management to designate one person to oversee the lease up process to ensure determination of reasonable rent is performed prior to processing of the move in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV has one person overseeing the rent reasonableness prior to move ins. The finding is based on one file not having the rent reasonableness documentation for a special program, Single Room Occupancy, which is being corrected by signing a new MOU containing the rent reasonableness. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51889 (2022-002)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explan...

Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspection staff has been directed to monitor abatement dates and forward to compliance to ensure payments are being abated correctly and timely. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51888 (2022-001)

Significant Deficiency 2022

Oklahoma City Housing Authority

OK

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and inve...

Recommendation: We recommend that management increase the number of recertification?s reviewed on a monthly basis until they can ensure a majority of the files meet HUD s eligibility requirements. We also recommend that management identify the specialists responsible for the erroneous files and investigate whether findings represent a systemic problem or are limited to a few specialists. Additional training for housing specialists would also improve accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Three separate employees will quality control additional files monthly. Specialists have been identified and does not appear to be a systemic problem. Name(s) of the contact person(s) responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 12/31/2023

View Audit 49732

Finding 51772 (2022-001)

Significant Deficiency 2022

Venture Cares Option 1, Inc.

NY

HUD Housing Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Reference number ? 2022-001 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.

View Audit 49966

Finding 51762 (2022-001)

Material Weakness 2022

The Harry and Jeanette Weinberg Woods, 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 timely EIV reporting. All HUD staff has been trained on the new procedures.

View Audit 45216

Finding 51575 (2022-003)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement w...

2022-003 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will make an additional deposit to make up for the $150 deficit at June 30, 2022. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process.

View Audit 47322

Finding 51574 (2022-002)

Significant Deficiency 2022

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure th...

2022-002 Section 811 ? New Construction ? Capital Advance Program ? Supportive Housing for Persons with Disabilities ? CFDA No. 14.181 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 47322

Finding 51569 (2022-002)

Material Weakness 2022

First Baptist Church Capitol Hill Homes, Inc. D/b/a Kelly Miller Smith Towers

TN

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN - continued February 23, 2023 Finding ? Item 2022-2 Reporting under Government Auditing Standards Finding ? Item 2...

First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN - continued February 23, 2023 Finding ? Item 2022-2 Reporting under Government Auditing Standards Finding ? Item 2022-2 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) Insured Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required Single Audits were not remitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after the the receipted of the auditors' reports or 9 months after the end of the audit periods for the fiscal years ended April 30, 2016 - April 30, 2020. Recommendation: We recommend that the required delinquent submissions of Single Audits be completed as soon as possible. Auditee Response: The Board of Directors and management will work with the auditors to submit and certify to the FAC the Single Audit Reporting Packages for the years ended April 30, 2022 and 2021 immediately upon issuance. This will be completed by May 31, 2023. The Audit Committee of the Board of Directors will insure that future Single Audit Reporting Packages for the year ending April 30, 2023 and beyond with be remitted in accordance with federal regulations. The Board of Directors and management will work with the prior auditors to insure that missing FAC submissions for the years ended April 30, 2020 and prior will be submitted and certified as applicable and in accordance with federal regulation. Weldon B. Kidd, Board Chairman First Baptist Church Capitol Hill Homes, Inc.

View Audit 41146

Finding 51568 (2022-001)

Material Weakness 2022

First Baptist Church Capitol Hill Homes, Inc. D/b/a Kelly Miller Smith Towers

TN

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN February 23, 2023 To the U. S. Department of Housing and Urban Development First Baptist Church Capitol Hill Homes...

First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers HUD Project No. 086-EH003-L7-NP-WAH 2136 Cliff Drive Nashville, TN 37218 CORRECTIVE ACTION PLAN February 23, 2023 To the U. S. Department of Housing and Urban Development First Baptist Church Capitol Hill Homes, Incorporated d/b/a Kelly Miller Smith Towers respectfully submits the following corrective action plan for the year ended April 30, 2021. Name and address of independent public accounting firm: Tabb & Tabb, LLC Certified Public Accountants 260 Peachtree Street, NW, Suite 1201 Atlanta, Georgia 30303 Audit Period: May 1, 2021 to April 30, 2022 The findings from the April 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the number assigned in the schedule. The Summary of Audit Results does not include findings and is not addressed. Finding ? Item 2022-1 Reporting under Government Auditing Standards Finding ? Item 2022-1 Major Federal Award Program Audit Department of Housing and Urban Development (HUD): Section 223(F) Insured Loan ? Federal Assistance Listing # 14.155 Section 8 Housing Assistance Payments ? Federal Assistance Listing # 14.195 Reporting Statement of Condition: The required annual audits of the financial statements for the years ended April 30, 2022 and April 30, 2021 were not completed and submitted to HUD within the time frame required by HUD. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by HUD be strictly adhered to for future periods. Auditee Response: The Kelly Miller Smith Towers Board of Directors engaged a new audit firm to conduct the delinquent audits for the years ended April 30, 2022 and 2021. Both audits have been completed and will be submitted to HUD by May 19, 2023. The Board of Directors has established an audit committee who will assure that the audit for the year ending April 30, 2023 and subsequent years' audits will be completed and remitted within HUD's required time frame.

View Audit 41146

Finding 51562 (2022-002)

Material Weakness 2022

Metropolitan Council of the Twin Cities Area

MN

HUD Housing Programs Eligibility Material Weakness

Finding Number: 2022-002 Finding Title: Eligibility ? Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff will develop a checkl...

Finding Number: 2022-002 Finding Title: Eligibility ? Source Documentation Program: 14.871 Section 8 Housing Choice Vouchers 14.879 Mainstream Vouchers Name of Contact Person Responsible for Corrective Action: Terri Smith, Director Metro HRA Corrective Action Planned: HRA staff will develop a checklist form and update procedures for all staff to ensure signatures and forms are not missing in case files, this includes but is not limited to background checks performed, citizenship forms and members of the household. The checklist will be completed for each case and stored in each participant file as part of the quality control process. Anticipated Completion Date: The checklist and the review process is currently in place effective June 2023.

View Audit 48360

Corrective Action Plans

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