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Corrective Action Plans

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Finding 1217895 (2025-001)
Material Weakness 2025
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs Matching / Level of Effort / Earmarking
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2025 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 and Federal Award Program Audits Finding 2025-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management review surplus cash calculations and related payment requirements under the Loan and Regulatory Agreements and implement procedures to ensure required payments are made timely when surplus cash is available. Action Taken: We agree with Finding 2025-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management responded to the fiscal year ended 2022 SEBA report on December 23, 2024. As of the date of this report, the Corporation has not received any further communication from the SEBA regarding this matter. Management will continue to review surplus cash requirements and payment obligations under the Loan and Regulatory Agreements. Additionally, management will monitor surplus cash annually and ensure required payments are made in compliance with applicable agreements. Sincerely yours, Shannon Pow President Remnant Management, Inc.
View Audit 403993
Finding 1217888 (2025-002)
Material Weakness 2025
Housing Authority of the County of Butte
CA
HUD Housing Programs
The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMA...
The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMAP will be completely by Rental Assistance Programs Manager and submitted for HACB Board Approval. 2. Immediately following approval by the HACB Board, the rental Assistance Programs Manager and the Executive Assistant will alert the Executive. 3. The deputy Executive Director will provide oversite that the certification has been submitted no later than the deadline of 11/30.
View Audit 403973
Finding 1217827 (2025-001)
Material Weakness 2025
City of Bloomington, Minnesota
MN
HUD Housing Programs Allowable Costs / Cost Principles Special Tests & Provisions
Corrective Action Plan Actions Planned – The HRA will implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 3...
Corrective Action Plan Actions Planned – The HRA will implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2026 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure tenant checklists for eligibility are completed and a separate program specialist is assigned to review and sign off on the checklists.
View Audit 403946
Finding 1217749 (2025-001)
Material Weakness 2025
Housing Authority of the County of Lebanon
PA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Plan, Uniform Guidance and the compliance supplement. Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the audito...
Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Plan, Uniform Guidance and the compliance supplement. Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Daniel Lyons, Executive Director, is responsible for implementing this corrective action by June 30, 2026.
View Audit 403900
Finding 1217746 (2025-001)
Material Weakness 2025
Albion Housing Commission
MI
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent cal...
Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent calculations and missing documentation. Corrective Action Plan The Albion Housing Commission acknowledges the findings and is committed to strengthening internal controls and improving oversight procedures to ensure compliance with HUD regulations and accuracy in tenant rent determinations. The employee primarily responsible for maintaining and processing tenant files during the audit period is no longer employed by the Commission. Management has since evaluated its procedures and is implementing corrective measures to prevent future occurrences. Planned Corrective Actions 1. Implementation of Secondary Review Process Effective immediately, all annual and interim rent certifications will undergo a mandatory second-party review by management or a designated qualified staff member prior to final approval. 2. Third Party File Review 3. Staff Training and Management Improvement 4. Strengthening Internal Controls 5. Monitoring and Compliance
View Audit 403877
Finding 1217739 (2025-001)
Material Weakness 2025
Grambling Housing Authority
LA
Reporting Questioned Costs HUD Housing Programs
GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Con...
GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2026, six months after audit year end. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Sharon Dixson, Executive Director Telephone: (318) 247-6035 Housing Authority of Grambling, Louisiana Fax: (318) 247-6554 596 College Avenue Grambling, LA 71245 Anticipated Completion Date- March 31, 2027
View Audit 403861
Finding 1217738 (2025-003)
Material Weakness 2025
Trellis Co.
MN
Subrecipient Monitoring HUD Housing Programs Reporting
Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in...
Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in a timely manner. Proposed completion date: Management has corrected the finding.
View Audit 403859
Finding 1217731 (2025-002)
Material Weakness 2025
Trellis Co.
MN
HUD Housing Programs Questioned Costs Cash Management
FINDING 2025-002: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Corrective action - The applications for reimbursement for program periods 1 through 3 were made in error. Management has contacted HUD and is awaiting a response.
FINDING 2025-002: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Corrective action - The applications for reimbursement for program periods 1 through 3 were made in error. Management has contacted HUD and is awaiting a response.
View Audit 403859
Finding 1217726 (2025-001)
Material Weakness 2025
Trellis Co.
MN
Questioned Costs HUD Housing Programs
FINDING 2025-001: Unauthorized fees paid by the Corporation Corrective action - Management has reached out to HUD to determine a course of action and are waiting for a response.
FINDING 2025-001: Unauthorized fees paid by the Corporation Corrective action - Management has reached out to HUD to determine a course of action and are waiting for a response.
View Audit 403859
Finding 1217684 (2025-003)
Material Weakness 2025
Rccc Villa
IA
HUD Housing Programs
We will ensure that security deposits collected will be transferred to the security deposit bank account timely.
We will ensure that security deposits collected will be transferred to the security deposit bank account timely.
View Audit 403827
Finding 1217683 (2025-002)
Material Weakness 2025
Rccc Villa
IA
HUD Housing Programs Matching / Level of Effort / Earmarking
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
View Audit 403827
Finding 1217592 (2025-001)
Material Weakness 2025
Housing Authority of the City of Bangor
ME
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Finding 2025-001 Program Affected Assistance Listing – 14.881 BangorHousing accepts the recommendations of the audit. Management will reinforce HQS enforcement procedures for timely resolution of inspection findings and termination of payments for units that fail to achieve compliance within the req...
Finding 2025-001 Program Affected Assistance Listing – 14.881 BangorHousing accepts the recommendations of the audit. Management will reinforce HQS enforcement procedures for timely resolution of inspection findings and termination of payments for units that fail to achieve compliance within the required timeframe. Management will ensure staff are property trained and will implement a regular and consistent oversight program to prevent recurrence.
View Audit 403733
Finding 1217424 (2025-002)
Material Weakness 2025
Calloway Street One, Inc.
MD
HUD Housing Programs Questioned Costs Cash Management
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the residual receipts account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through v...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the residual receipts account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
View Audit 403631
Finding 1217423 (2025-001)
Material Weakness 2025
Calloway Street One, Inc.
MD
Questioned Costs HUD Housing Programs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through ...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
View Audit 403631
Finding 1217422 (2025-002)
Material Weakness 2025
Hickory Lane One, INC
MD
HUD Housing Programs Questioned Costs Cash Management
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-2, 2024-2: The Corporation concurs that the residual receipt account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corpora...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-2, 2024-2: The Corporation concurs that the residual receipt account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
View Audit 403630
Finding 1217421 (2025-001)
Material Weakness 2025
Hickory Lane One, INC
MD
Questioned Costs HUD Housing Programs
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-1, 2024-1: The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corpo...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations 2025-1, 2024-1: The Corporation concurs that the replacment reserve account is underfunded as of June 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date 6/30/2026 S3800-150 Response The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits. S3800-160 Contact Person First Name Kit S3800-180 Contact person Last Name Vallhonrat
View Audit 403630
Finding 1217382 (2025-009)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2025-009 – HQS Re-Inspections Management agrees with the finding regarding quality control HQS re-inspections. The Housing Authority is implementing procedures requiring periodic quality control re-inspections of units inspected under the Housing Choice Voucher Program. These re-inspections ...
Finding 2025-009 – HQS Re-Inspections Management agrees with the finding regarding quality control HQS re-inspections. The Housing Authority is implementing procedures requiring periodic quality control re-inspections of units inspected under the Housing Choice Voucher Program. These re-inspections will be documented and reviewed to ensure inspection consistency, compliance with HUD standards, and accuracy of inspection determinations. Management will maintain written records of all quality control reviews and establish schedules to ensure compliance with applicable HUD regulations. Responsible Party: Executive Director and Maintenance Supervisor Expected Completion Date: July 31, 2026
View Audit 403580
Finding 1217381 (2025-008)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
HUD Housing Programs
Finding 2025-008 – Flat Rent Requirements Management agrees with the finding regarding flat rent updates. The Housing Authority reviewed and updated flat rents in October 2025 and will implement procedures to ensure annual flat rent reviews are completed timely in accordance with HUD requirements an...
Finding 2025-008 – Flat Rent Requirements Management agrees with the finding regarding flat rent updates. The Housing Authority reviewed and updated flat rents in October 2025 and will implement procedures to ensure annual flat rent reviews are completed timely in accordance with HUD requirements and Notice PIH 2021-27. Management will maintain documentation supporting annual flat rent calculations and any applicable exemptions. A compliance calendar will also be implemented to monitor future review deadlines. Responsible Party: Executive Director Expected Completion Date: Implemented October 2025; ongoing annually
View Audit 403580
Finding 1217380 (2025-007)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
HUD Housing Programs
Finding 2025-007 – Eligibility Management agrees with the finding regarding supervisory review procedures for tenant and participant files. The Housing Authority has implemented procedures requiring supervisory review and documentation of eligibility determinations, income calculations, rent calcula...
Finding 2025-007 – Eligibility Management agrees with the finding regarding supervisory review procedures for tenant and participant files. The Housing Authority has implemented procedures requiring supervisory review and documentation of eligibility determinations, income calculations, rent calculations, and Housing Assistance Payment calculations. File review checklists and sign-off procedures are being implemented to document completion of supervisory review activities. Management will also establish written procedures and cross-training measures to ensure continuity of controls during staffing transitions. Responsible Party: Executive Director Expected Completion Date: June 30, 2026
View Audit 403580
Finding 1217378 (2025-006)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
Subrecipient Monitoring HUD Housing Programs Material Weakness
Finding 2025-006 – Financial Condition Management agrees with the finding regarding the Agency’s financial condition. The Housing Authority continues to evaluate operational expenses, vacancy loss, maintenance costs, and capital planning needs to improve overall financial stability. Management has i...
Finding 2025-006 – Financial Condition Management agrees with the finding regarding the Agency’s financial condition. The Housing Authority continues to evaluate operational expenses, vacancy loss, maintenance costs, and capital planning needs to improve overall financial stability. Management has implemented budget monitoring procedures and continues to seek operational efficiencies while maintaining safe and sanitary housing conditions for residents. The Board of Commissioners reviews financial statements monthly and management will continue monitoring reserves, occupancy levels, and available HUD funding opportunities. Responsible Party: Executive Director and Board of Commissioners Expected Completion Date: Ongoing
View Audit 403580
Finding 1217377 (2025-005)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
HUD Housing Programs Material Weakness Reporting
Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines...
Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines have been established, and management will coordinate regularly with outside accounting professionals and auditors throughout the reporting cycle. The Agency will also maintain written procedures to ensure continuity during staff turnover. Responsible Party: Executive Director Expected Completion Date: Implemented during Fiscal Year 2026
View Audit 403580
Finding 1217376 (2025-004)
Material Weakness 2025
Low Rent Housing Agency of Fort Madison
IA
HUD Housing Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2025-004 – Activities Allowed/Allowable Costs/Cost Principles Management agrees with the finding regarding activities allowed, allowable costs, and compliance with federal cost principles. The Housing Authority has reviewed its procedures related to processing and approving program expenditu...
Finding 2025-004 – Activities Allowed/Allowable Costs/Cost Principles Management agrees with the finding regarding activities allowed, allowable costs, and compliance with federal cost principles. The Housing Authority has reviewed its procedures related to processing and approving program expenditures and recognizes the need to strengthen internal controls and documentation standards. Management will implement additional review procedures to ensure expenses charged to HUD programs are properly supported, allowable under program requirements, and accurately allocated to the appropriate funding source. Corrective actions will include enhanced supervisory review of invoices and disbursements, improved supporting documentation practices, and periodic monitoring of program expenditures. Management will also continue coordination with the fee accountant and auditor to ensure compliance with Uniform Guidance and HUD requirements. The Housing Authority will provide additional staff training regarding allowable costs and documentation requirements to reduce the risk of future noncompliance. Responsible Party: Executive Director and Operations Accountant Expected Completion Date: September 30, 2026
View Audit 403580
Finding 1217335 (2025-002)
Material Weakness 2025
The Salvation Army Golden State Division
CA
Eligibility HUD Housing Programs Significant Deficiency
Finding 2025-002- Eligibility- Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): 2025 Federal Agency: Department of Housing and Urban Development (HUD) Pass-Through Ag...
Finding 2025-002- Eligibility- Significant Deficiency in Internal Controls over Compliance and Non-Compliance Federal Program: Home Investment Partnerships Program (HOME) Assistance Listing Number: 14.239 Year(s): 2025 Federal Agency: Department of Housing and Urban Development (HUD) Pass-Through Agencies: Idaho Housing and Finance Association Responsible Party: Jeanne Stromberg, Major - Divisional Finance Secretary-Cascade Division 916-501-6374 RESPONSE: Management will implement a review and approval process to ensure all documentation for applications is maintained in the file and that all applications that are eligible tor participation are properly approved. Effective Date: November 2026
View Audit 403529
Finding 1217318 (2025-001)
Material Weakness 2025
Astoria Gardens Tenant Association
CA
Cash Management HUD Housing Programs
We recommend that the Project implemenRecommendation: We recommend that the Project implement monitoring processes to ensure timely identification and deposit of residual receipts with HUD requirements and to deposit $21,073 into the residual receipts reserve
We recommend that the Project implemenRecommendation: We recommend that the Project implement monitoring processes to ensure timely identification and deposit of residual receipts with HUD requirements and to deposit $21,073 into the residual receipts reserve
View Audit 403490
Finding 1217302 (2025-002)
Material Weakness 2025
Alexander County Housing Authority
IL
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Tenant Files. 2025-001. Tenant Files Corrective action planned: The Corrective Action plan for this Audit Finding 2025-002 is that the Alexander County Housing Authority is under new management. The Housing Authority of Pulaski County was contracted on February 2, 2025, to manage this housing author...
Tenant Files. 2025-001. Tenant Files Corrective action planned: The Corrective Action plan for this Audit Finding 2025-002 is that the Alexander County Housing Authority is under new management. The Housing Authority of Pulaski County was contracted on February 2, 2025, to manage this housing authority. On this date, all HUD guidelines followed at Pulaski County were implemented at Alexander County Housing Authority. Contact person: JoAnn Pink, Executive Director. Anticipated completion date: September 30, 2026.
View Audit 403467
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