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Corrective Action Plans

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Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 1: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $803 on March 27, 2023 into the security deposit account. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 47487 Questioned Costs: $1
Golden Acres Retirement Center, Inc. 112-Ee009
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our audi...
CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. On March XX, 2023 the Company deposited $2,149 into the replacement reserve. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 47486 Questioned Costs: $1
Lorien Homes, Inc.
MD
Questioned Costs HUD Housing Programs Cash Management
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request approval from HUD to pay back the excess residual receipt balance.
View Audit 49550 Questioned Costs: $1
Finding 48711 (2022-001)
Material Weakness 2022
Lorien Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The a...
Recommendation: In conjunction with Lorien Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Lorien Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.
View Audit 49550 Questioned Costs: $1
Finding 48664 (2022-004)
Material Weakness 2022
Port Edwards School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards ...
Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases when purchase orders are not required, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
View Audit 45473
Finding 48657 (2022-006)
Material Weakness 2022
Port Edwards School District
WI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, r...
Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving micro purchases, along with adding controls to ensure that the item purchased was received by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing
View Audit 45473
Finding 48603 (2022-002)
Material Weakness 2022
State of Ohio
OH
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles
Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the p...
Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the position to allow OCD to commit funds earlier within the program year, the HCRP timelines can be adjusted to meet HUD?s 60-day requirement. 2. OCD must handle this change cautiously as HCRP serves Ohio?s most vulnerable population, the homeless, and our most vulnerable grantees, non-profit organizations. Interruptions in services and operating support would be detrimental to both. Both are dependent upon the continuity of OCD?s programs? timing. Therefore, a series of meetings have been scheduled with grantees to strategize about the most seamless way to implement this change with the least disruption in services and support. The first meeting was held on February 24, 2023. The second one is scheduled for March 31, 2023. 3. OCD will discuss this topic with the Supportive Housing Advisory Group in the fall of 2023. This meeting is part of Ohio?s Consolidated Planning Process to gather stakeholders input to create Ohio?s Annual Action Plan to submit to HUD for approval. A public comment period is built into the process as well, so additional feedback may be gathered to consider. Finally, the new timeline will be approved by HUD within the Annual Action Plan. 4. While OCD is having meetings and gathering feedback, staff will be working on the internal impact this change may create. System requirement changes and delays they may cause; report deadline shifts and alignment with other homeless reporting systems; and staff workload balance in coordination with other programs are a few we are aware of at this point. Also, the program planning begins far in advance to the grantee application submission. Therefore, timelines get set and approved early on. There are times when our allocation amounts are released from HUD late which delays our application process. There are times when HUD issues our grant agreement late which will require OCD to hold all grantees? agreements until ours is executed. Either one will cause a disruption in services after the program period is changed to an earlier start date. All these factors must be carefully considered prior to making this transition, so that surprises and delays are kept to a minimum. In some cases, a back-up plan will be required. Anticipated Completion Date for Corrective Action: September 2024 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov
View Audit 52604
Arcadia Place, Inc. 064-Ee206
LA
HUD Housing Programs
Finding Reference Number: 2022-1 Statement of Condition: Arcadia Place, Inc.?s HUD approved Management Agent?s Certification (form HUD-9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Manage...
Finding Reference Number: 2022-1 Statement of Condition: Arcadia Place, Inc.?s HUD approved Management Agent?s Certification (form HUD-9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Management Agent Certification (form HUD-9839-B) to HUD for approval. Contact Person Responsible: Tom Farris, Director of Accounting and Finance Completion Date: February 2022, 2023
View Audit 49297
Finding 48591 (2022-002)
Material Weakness 2022
Housing Authority of the City of Olney
TX
HUD Housing Programs Matching / Level of Effort / Earmarking
Corrective action planned: The Rural Rental Program which has since August 31, 2021, will continue paying the Low Rent Program $2,787.64 until Low Rent is paid back. Low Rent should be fully paid back with the July 31,2023 payment. Contact person: Rick Dinwiddie, Executive Director. Anticipated comp...
Corrective action planned: The Rural Rental Program which has since August 31, 2021, will continue paying the Low Rent Program $2,787.64 until Low Rent is paid back. Low Rent should be fully paid back with the July 31,2023 payment. Contact person: Rick Dinwiddie, Executive Director. Anticipated completion date: September 30, 2023.
View Audit 41806
Finding 48565 (2022-003)
Material Weakness 2022
State of Ohio
OH
Reporting Internal Control / Segregation of Duties HUD Housing Programs
Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor build...
Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor building new ones in OCEAN are feasible options at this point. The new system will allow OCD to have control in building custom reports to meet numerous needs. OCD also anticipates having increased automation features, enhanced validations, and data linkage on a broader spectrum. All these aspects will reduce the risk of error and will allow for reporting on precise information to assist in the new reconciliation process which will be structured as follows. A. New system reports will be pulled by Senior Financial Analysts and compared with the IDIS PR28 report and OAKS data once per quarter for each funding source. B1. If there are no discrepancies, the reconciliation will be logged in the system with the date and time it occurred. End. B2. If there are discrepancies, the Senior Financial Analyst will meet with the Operations Manager to present the discrepancies and determine if there is a quick explanation. C1. If so, the resolution will be logged. Adjustments will be made accordingly and documented. End. C2. If not, create a plan of action for a deeper dive. Continue to circle back and alter the plan of action until the source of the discrepancy is found, adjustments are made and actions are logged. End. Step 1 is complete in the sense that there is a contract in place for a new grant management system that will provide OCD with tools necessary to carry out reconciliation procedures accurately and efficiently on a regular basis. OCD will meet with the consultants to inquire about the system?s capability of storing historical data to access historical reports. The future of the resolution is outlined within A. through C2 after the system is built. It is too early in the program development to provide names for the new reports. Step 2 and Present In the meantime, while the system is being built, the Operations Manager and Staff will collectively utilize a more manual process that will include pulling the current PR28 report from IDIS to reconcile with OCEAN and OAKS data for the grants listed in this finding. Report options are limited in OCEAN, therefore, it may be necessary for staff to maneuver through layers throughout the projects? data. After the discrepancies are found, adjustments are made, and actions are logged. A follow-up response will be submitted along with necessary documentation to evidence the grants have been reconciled and all systems and reports match. Anticipated Completion Date for Corrective Action: December 2023 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov
View Audit 52604
Community Housing Services - Ashley Valley Shadows, Inc.
UT
Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking
Community Housing Services ? Ashley Valley Shadows, Inc. Corrective Action Plan December 31, 2022 2022-001 Finding Phil Carroll, President of Community Housing Services, has implemented steps to correct the issue. The onsite manager has been replaced. The Organization will review tenant file pr...
Community Housing Services ? Ashley Valley Shadows, Inc. Corrective Action Plan December 31, 2022 2022-001 Finding Phil Carroll, President of Community Housing Services, has implemented steps to correct the issue. The onsite manager has been replaced. The Organization will review tenant file procedures to ensure that required documentation is obtained and maintained in accordance with HUD regulations. The anticipated completion date is December 31, 2023.
View Audit 45818
Wichita Place Senior Residences, Inc.
KS
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: Janu...
Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: January 20, 2023
View Audit 53149
Finding 48429 (2022-002)
Significant Deficiency 2022
City of North Las Vegas
NV
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking
The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...
The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.
View Audit 41405
Finding 48322 (2022-001)
Material Weakness 2022
Westhaven of Englewood, Ltd.
IL
Questioned Costs HUD Housing Programs Reporting
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the findin...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: June 30, 2023
View Audit 47249 Questioned Costs: $1
Finding 48293 (2022-002)
Significant Deficiency 2022
Newport News Redevelopment and Housing Authority
VA
HUD Housing Programs Eligibility Significant Deficiency
Eligibility, Nonmaterial Noncompliance, Significant Deficiency Per Title 24 of the Code of Federal Regulations parts 880 through 883, only eligible individuals should participate and the program and there should be evidence of eligibility determinations. The Authority has established a move-in and ...
Eligibility, Nonmaterial Noncompliance, Significant Deficiency Per Title 24 of the Code of Federal Regulations parts 880 through 883, only eligible individuals should participate and the program and there should be evidence of eligibility determinations. The Authority has established a move-in and re-examination checklist to be used during the eligibility determination process to ensure that all required documents are maintained in the tenant?s file. Of the forty (40) tenants selected for testing, we noted the following: Seventeen (17) tenants were missing the re-examination checklist. Three (3) tenants were missing documentation that they were selected from the waiting list. Two (2) tenants were missing documentation of inspections and tenant certifications. The Authority has had a significant amount of turnover in their staffing who complete eligibility determinations, and the staff who were completing the eligibility determinations did not properly include the completed checklists in the file to evidence their review that all required documents were included in the file. The Authority did not have documentation of compliance with the eligibility requirement for one (1) tenant for the year ended June 30, 2022. Response: Within the next thirty days the Housing Program Compliance Analyst will complete a random audit at each complex of new admissions to confirm all HUD required forms have been completed, and will review random files to confirm the re-examination checklists have been completed. A report will be provided to the Director of Housing once the analyst has completed the review. Target Date: April 2023 Responsible Party: Director of Housing
View Audit 45715
Finding 48292 (2022-001)
Significant Deficiency 2022
Newport News Redevelopment and Housing Authority
VA
HUD Housing Programs Eligibility Significant Deficiency
Eligibility, Nonmaterial Noncompliance, Significant Deficiency Per Title 24 of the Code of Federal Regulations parts 5, 902, 960, 966, and 990, only eligible individuals should participate and the program and there should be evidence of eligibility determinations. The Authority has established an a...
Eligibility, Nonmaterial Noncompliance, Significant Deficiency Per Title 24 of the Code of Federal Regulations parts 5, 902, 960, 966, and 990, only eligible individuals should participate and the program and there should be evidence of eligibility determinations. The Authority has established an application and re-examination checklist to be used during the eligibility determination process to ensure that all required documents are maintained in the tenant?s file. Of the forty (40) tenants selected for testing, we noted the following: One (1) tenant where the Authority was unable to locate the tenant file to document their eligibility to participate in the program. Twelve (12) tenants were missing the re-examination checklist. Five (5) tenants were missing documentation that their income was accurately calculated and verified. For the one tenant whose file was unable to be located moved out of the program during fiscal year 2022, the Authority believes the file was moved to storage but was unable to locate it. For the missing checklists and other documentation, the Authority has had a significant amount of turnover in their staffing who complete eligibility determinations, and the staff who were completing the eligibility determinations did not properly include the completed checklists and other supporting documentation of eligibility in the file to evidence their review that all required documents were included in the file. Response: The Authority will have the Housing Program Compliance Analyst audit a sample of tenant files based on the latest re-examinations to ensure that the calculated income agrees with the supporting documentation, the checklist is completed in its entirety and is maintained in the tenant files. Target Date: April 2023 Responsible Party: Director of Housing
View Audit 45715
St. Martin De Porres, Inc. (wellington Place Apartments)
TX
Questioned Costs Cash Management HUD Housing Programs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The property has requested reimbursement from Villa Santa Maria. Completion Date: March 13, 2023
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The property has requested reimbursement from Villa Santa Maria. Completion Date: March 13, 2023
View Audit 41998 Questioned Costs: $1
Finding 48172 (2022-001)
Material Weakness 2022
Paradise Haven Homes, Ltd. 071-Eh537
IL
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actio...
CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: June 30, 2023
View Audit 50664 Questioned Costs: $1
Honor Ehg INC
NY
Special Tests & Provisions HUD Housing Programs
2022-002 Special Test and Provisions. A program policy and procedures has been put into lace to ensure that tenant rents do not exceed Fair Market Renal Rates. included with the addition of the policy, the number of bedrooms in each unit is now documented on the monthly lease chart. Before securing ...
2022-002 Special Test and Provisions. A program policy and procedures has been put into lace to ensure that tenant rents do not exceed Fair Market Renal Rates. included with the addition of the policy, the number of bedrooms in each unit is now documented on the monthly lease chart. Before securing a new lease for a tenant, the Fair Market Rental Rate is reviewed based upon the annual publicized limits. Documentation of this review will be maintain in the clients housing program records. copy of this review will be attached to the initial rent an security deposit check request.
View Audit 38718
Finding 48124 (2022-001)
Significant Deficiency 2022
Honor Ehg INC
NY
HUD Housing Programs
2022-001 Rent Reasonableness Controls: A program policy and procedure has been put into place to conduct a Rent Reasonableness Certification prior to signing a lease that utilizes COC funds. This documentation is submitted to the CFO for review when presented with a new lease to sign. The initial Re...
2022-001 Rent Reasonableness Controls: A program policy and procedure has been put into place to conduct a Rent Reasonableness Certification prior to signing a lease that utilizes COC funds. This documentation is submitted to the CFO for review when presented with a new lease to sign. The initial Rent Reasonableness Citification will be maintained in the client's housing records. All current tenants will have a Rent Reasonableness Cortication Conducted annually and maintained in the client's housing program record.
View Audit 38718
Finding 48076 (2022-001)
Material Weakness 2022
Bethel Towers
LA
HUD Housing Programs
2022-1 ? Reserve for Replacement Deposit Not Made Timely Condition: The Project did not make the required deposit into the bank account for January 2022 until February 2022 Response: The January 2022 Reserve for Replacement required deposit was not made until February 2022 due to cash flow issues du...
2022-1 ? Reserve for Replacement Deposit Not Made Timely Condition: The Project did not make the required deposit into the bank account for January 2022 until February 2022 Response: The January 2022 Reserve for Replacement required deposit was not made until February 2022 due to cash flow issues during the month of January 2022. That deposit was made in February along with all required monthly deposits for the remaining of the year. The project has complied with the replacement Reserve requirement as mentioned in HUD Handbook 4350.1 REV-1, Chapter 4-2. Though, the project was late in depositing the January payment this is not a significant violation of the HUD Handbook 4350.1 REV-1, Chapter 4-2 and the Regulatory Agreement. The requirement to fund and maintain the Replacement Reserve account was accomplished. The project must not be penalized for a 30-day delay in making a monthly payment. The defect was cured in a timely manner. Also, this is not a material weakness to raise it to the level of a reportable condition. We do not agree that this is an instance of material weakness to be elevated to a reportable condition.
View Audit 52790
Finding 48075 (2022-002)
Significant Deficiency 2022
Bethel Towers
LA
HUD Housing Programs
2022-2 ? HUD 9250 Instructions Not Followed Condition: Reserve for Replacement funds were not returned to the account as required by HUD. Response: Management agree that $21,073 was not returned to the Reserve for Replacement Account. This was an oversight due to paying unforeseen increased expenses...
2022-2 ? HUD 9250 Instructions Not Followed Condition: Reserve for Replacement funds were not returned to the account as required by HUD. Response: Management agree that $21,073 was not returned to the Reserve for Replacement Account. This was an oversight due to paying unforeseen increased expenses, specifically with utilities that increased substantially. (See attached General Ledger)
View Audit 52790
Finding 48074 (2022-002)
Material Weakness 2022
S.g. Noble Garden of Hope
LA
HUD Housing Programs Cash Management
2022-2 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...
2022-2 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: Residual receipts balance is $30,133 as of December 31, 2022. The allowable balance is $7,250 ($250 X 29 units), resulting in excess residual receipts of $22,883. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: The property needs to money for improvements at the property. There will be an increase in the costs of future expenses due to inflations. It is not prudent for management to return funds for a property of this age. They do have Replacement Reserve funds but those funds may not be adequate enough to cover what will be needed. We have witnessed substantial increases in Insurance. Additionally, in order to maintain staff we would be looking at increases in Health Insurance, Compensation, and Fringe Benefits. Surplus cash is based on historical costs, it does not take into consideration what may happen in the future.
View Audit 52789
Finding 48073 (2022-001)
Material Weakness 2022
S.g. Noble Garden of Hope
LA
HUD Housing Programs Cash Management
2022-1 Surplus Cash Not Deposited to Residual Receipts Condition: Surplus cash was calculated at $9,619 at December 31, 2021. Criteria: Surplus cash is required to be deposited into the residual receipts account at the end of each fiscal year in which it was calculated. Cause: The cause is undetermi...
2022-1 Surplus Cash Not Deposited to Residual Receipts Condition: Surplus cash was calculated at $9,619 at December 31, 2021. Criteria: Surplus cash is required to be deposited into the residual receipts account at the end of each fiscal year in which it was calculated. Cause: The cause is undeterminable. Effect: The property is not in compliance with HUD rules and regulations as it relates to surplus cash. Recommendation: I recommend management make all required deposits of surplus cash to the residual receipts account in compliance with HUD rules and regulations. 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 52789
Finding 48068 (2022-001)
Significant Deficiency 2022
The Housing Authority of the City of Auburn, Alabama
AL
Eligibility HUD Housing Programs Significant Deficiency
Finding 2022-001 ? Moving to Work Tenant Files ? Eligibility ? Annual Recertifications ? Noncompliance & Significant Deficiency ? CFDA #14.881 Corrective Action Plan: The Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE 2023: a. PBV case management is now ...
Finding 2022-001 ? Moving to Work Tenant Files ? Eligibility ? Annual Recertifications ? Noncompliance & Significant Deficiency ? CFDA #14.881 Corrective Action Plan: The Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE 2023: a. PBV case management is now administered in-house b. HCV has developed an action plan to ensure that all PBV files are HUD-compliant c. PBV calendar-year 2022 (January 2022-December 2022) re-exams are substantially complete. All files will be HUD-compliance by FYE2023. d. During FYE2023, the HCV Manager will perform quality controls by randomly selecting departmental files. e. Other internal control measures will be implemented to eliminate future audit findings. Person Responsible: Sharon Tolbert, CEO Anticipated Completion Date: June 30, 2023
View Audit 51285
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