Corrective Action Plans

Finding 45916 (2022-002)

None 2022

NY

Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-002: It was noted that BOCES did not comply with the required standards of Support or Salaries and Wages because one employee whose time was charged to the Federal Grant during the fiscal year did not actually work on the grant. The BOCES operates two different grants for adult educatio...

Finding 2022-002: It was noted that BOCES did not comply with the required standards of Support or Salaries and Wages because one employee whose time was charged to the Federal Grant during the fiscal year did not actually work on the grant. The BOCES operates two different grants for adult education programs. The employee?s time was accidentally charged to the wrong adult education program. Recommendation: To prevent future occurrences of this deficiency, we recommend that management review the employees being charged to the specific grant and ensure they are actually working on the grant. Corrective Action Plan: Effective immediately (3/23/23), BOCES will periodically review all grant funded employees and the charging and attestations of their time worked. The Adult Ed Coordinator will communicate to the staff the importance of utilizing the proper budget code when processing timesheets and the corresponding accuracy of the Support of Salaries and Wages statements. The Adult Ed Coordinator will perform a thorough review all timesheets prior to submission to the Payroll department for payment.

View Audit 39738

Finding 45914 (2022-001)

None 2022

Ryder Village, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receiving the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the...

2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receiving the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received. In some instance is difficult to comply with the dates is particularly when the project has some problem in processing or receive the voucher payment.

View Audit 40139

Finding 45905 (2022-002)

Significant Deficiency 2022

Preserve Spencer House Inc.

OR

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing S...

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and the Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance for the year ended December 31, 2022. Finding 2022-002: 30 Day Notification of Rental Rate Increases. We agree with the finding and recommended corrective action plan. Management will closely monitor to assure all the tenants are notified at least 30 days in advance of any rental rate increases. I will be responsible for ensuring that we comply with the response to the finding. I anticipate these changes will be completed by June 30, 2023. If you have any questions or require additional information, please feel free to contact me at 503-381-8556 or dgibson@cpahoregon.org.

View Audit 41859

Finding 45904 (2022-001)

Significant Deficiency 2022

Preserve Spencer House Inc.

OR

HUD Housing Programs Cash Management Reporting

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing S...

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and the Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance for the year ended December 31, 2022. Finding 2022-001: Depositing Surplus Cash into Residual Receipts Reserve Account. We agree with the finding and recommended corrective action plan. Management will closely monitor surplus cash calculations after the audit is completed to assure deposits to the residual receipts reserve account is made in a timely manner. We will also plan to resolve this matter with our HUD representative. I will be responsible for ensuring that we comply with the response to the finding. I anticipate these changes will be completed by June 30, 2023. If you have any questions or require additional information, please feel free to contact me at 503-381-8556 or dgibson@cpahoregon.org.

View Audit 41859

Finding 45833 (2022-004)

Significant Deficiency 2022

City of North Pole, Alaska

AK

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding Number 2022-004 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this ye...

Finding Number 2022-004 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this year on July 28th, August 11th, and 25th 2023 to review current staffing levels responsibility skills and training requirements and any compensation adjustments. This will possible include contracting with Altman and Rogers in the interim to provide training and support to the city employees to monitor grant requirement compliance and reporting to provide an accurate Schedule of Expenditures of Federal Awards (SEFA). The administration and city council will consider adjusting job descriptions responsibilities for 2024 to full fill grant management and monitoring oversight and to enhance separation of fiscal responsibility and to expand checks and balances. In addition, the administration and the city council will consider hiring a CPA mid-year 2024 to assist current financial staff and to facilitate a smooth transaction as senior staff plan to retire in 2025.

View Audit 41397

Finding 45832 (2022-003)

None 2022

City of North Pole, Alaska

AK

HUD Housing Programs Reporting

Finding Number 2022-003 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this ye...

Finding Number 2022-003 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this year on July 28th, August 11th, and 25th 2023 to review current staffing levels responsibility skills and training requirements and any compensation adjustments. This will possible include contracting with Altman and Rogers in the interim to provide training and support to the city employees to monitor grant requirement compliance and reporting to provide an accurate Schedule of Expenditures of Federal Awards (SEFA). The administration and city council will consider adjusting job descriptions responsibilities for 2024 to full fill grant management and monitoring oversight and to enhance separation of fiscal responsibility and to expand checks and balances. In addition, the administration and the city council will consider hiring a CPA mid-year 2024 to assist current financial staff and to facilitate a smooth transaction as senior staff plan to retire in 2025.

View Audit 41397

Finding 45831 (2022-002)

Significant Deficiency 2022

Network Housing '91, INC

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Network Housing ?91, Inc. 12/31/2022 Corrective Action Plan Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instit...

Network Housing ?91, Inc. 12/31/2022 Corrective Action Plan Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41634

Finding 45829 (2022-001)

None 2022

Notre Dame Court, Inc.

TX

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

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 replacement reserve deficiency will be funded in the amount of $45,897. Management will ensure t...

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 replacement reserve deficiency will be funded in the amount of $45,897. Management will ensure that the replacement reserve loan repayments are made on a timely basis in the future. Completion Date: March 3, 2023

View Audit 41507

Finding 45826 (2022-002)

Significant Deficiency 2022

Network Housing '94 Sixth Street, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41633

Finding 45771 (2022-005)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority will have a checklist on annual certifications to ensure all appropriate documents are included in the file. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45770 (2022-004)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority has reviewed and implemented quality control re-inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45762 (2022-002)

None 2022

Prince George's County Voa Living Center I, Inc.

LA

HUD Housing Programs Reporting

Finding Reference Number: 2022-002 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. Management will ensure that each tenant has a minimum security deposit of $50. Completion Date: Sept...

Finding Reference Number: 2022-002 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. Management will ensure that each tenant has a minimum security deposit of $50. Completion Date: September 14, 2022

View Audit 39803

Finding 45722 (2022-004)

Material Weakness 2022

City of Albemarle

NC

Questioned Costs Special Tests & Provisions Eligibility

Name of Contact Person: Dr. Kim Scott, Director of Public Housing Corrective Action/Management?s Response: The issues regarding applicant files was one of the first control issues identified when I came to the City. A written action plan has been developed with the approval of our local Housing and ...

Name of Contact Person: Dr. Kim Scott, Director of Public Housing Corrective Action/Management?s Response: The issues regarding applicant files was one of the first control issues identified when I came to the City. A written action plan has been developed with the approval of our local Housing and Urban Development field office. Each applicant is being reviewed at their anniversary date to obtain complete records of documentation to support eligibility. Proposed Completion Date: Immediately and ongoing.

View Audit 40270 Questioned Costs: $1

Finding 45638 (2022-001)

Significant Deficiency 2022

Community Housing Ii, Inc. the Maples II Apartments

OR

HUD Housing Programs Eligibility

Finding 2022-001 ? Federal Assistance Listing Number 14.157 Statement of Condition: In connection with our lease file review, we noted: 1. One instance of one tenant tested where management did not maintain move-out inspection forms in the lease file. 2. One out of one tenant tested income verifi...

Finding 2022-001 ? Federal Assistance Listing Number 14.157 Statement of Condition: In connection with our lease file review, we noted: 1. One instance of one tenant tested where management did not maintain move-out inspection forms in the lease file. 2. One out of one tenant tested income verification was not performed with the use of the HUD enterprise Income Verification ("EIV") or other verification methods. 3. One out of two tenants tested recertification was not performed timely. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely, and will be providing ongoing training and guidance to staff to make sure the policies are being followed. Management has a policy for conducting move-out inspections and completing the move-out form, and will review this policy and procedure with staff to make sure it?s followed on all move-outs.

View Audit 47415

Finding 45630 (2022-003)

Significant Deficiency 2022

Marion Street Apartments, Inc.

OR

HUD Housing Programs Eligibility

Finding No. 2022-003; Federal Assistance Listing Number 99.999 Statement of Condition: In connection with our lease file review we noted that one out of two tenants tested did not have income verification in connection with the preparation of the recertification. Corrective Action: Due to either ten...

Finding No. 2022-003; Federal Assistance Listing Number 99.999 Statement of Condition: In connection with our lease file review we noted that one out of two tenants tested did not have income verification in connection with the preparation of the recertification. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely, and will be providing ongoing training and guidance to staff to make sure the policies are being followed.

View Audit 47410

Finding 45583 (2022-007)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility HUD Housing Programs

Finding No. 2022 007: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Agriculture AL Number and Title: 10.551, 10.561, and COVID 19 ? 10.561 ? Supplemental Nutrition and Assistance (?SNAP?) Cluster Award Number and Award Year: 7HI4004HI, 7HI400HI4, 7HI430HI4, 7...

Finding No. 2022 007: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Agriculture AL Number and Title: 10.551, 10.561, and COVID 19 ? 10.561 ? Supplemental Nutrition and Assistance (?SNAP?) Cluster Award Number and Award Year: 7HI4004HI, 7HI400HI4, 7HI430HI4, 7HI400HI5, 7HI430HI5, 7HI460HI6, 227HIHI7F1003 Condition During our audit, we selected a non statistical sample of 60 participant files which approximated $50,000 in monthly payments, out of a population of approximately 195,000 participant files which approximated $986 million in total annual benefit payments, for testing and noted exceptions in three case files as follows: ? One case file where manually entered unearned income and medical expense deduction amounts did not agree with the documentation retained in the participant?s case file. ? Two case files where manually entered income information did not agree with the documentation retained in the respective participant?s case files. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: Remind eligibility staff to ensure that verification submitted by the household and filed in household?s electronic case folder (ECF) along with documentation on cases through DHS 1006 and/or case notes are consistent with what is processed and recorded in the eligibility system - HAWI, and that processing is completed according to Supplemental Nutrition and Assistance Program (SNAP) policy to ensure that households are receiving the maximum amount of benefits they are eligible to receive. The SNAP office would also coordinate with the Staff Development Office to put an extra emphasis on this area when conducting SNAP basic training for new eligibility workers. Expected Completion Date: September 30, 2023 Responding Official: Manuel Banasihan, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator

View Audit 51705 Questioned Costs: $1

Finding 45552 (2022-001)

Significant Deficiency 2022

Mountaineer Community Health Center, INC

WV

Special Tests & Provisions Eligibility HUD Housing Programs

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Se...

#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Services Under the Health Center Program AL #93.527 Recommendation: We recommend the Center provide training to employees to ensure that the sliding fee discounts are being properly applied, supported, and documented. In addition, we recommend the employees administering the sliding fee discounts be properly monitored and supervised to ensure compliance with program documentation. Action Taken: The Mountaineer Community Health Center, Inc.'s management will take the necessary steps to ensure that the sliding fee discounts are being properly applied and documented to support the determination of adjustments to patient charges. Ciro Grassi, Chief Executive Officer is responsible for implementing these procedures by December 31, 2022.

View Audit 46213

Finding 45522 (2022-002)

Material Weakness 2022

Urban Redevelopment Authority of Pittsburgh

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have in...

Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have internal controls in place to ensure all Tenant Income Certification forms were reviewed for existing HOME projects. The URA?s current process is supposed to be that external property managers prepare the forms and the URA obtains the forms from the external property managers to review the forms to ensure the HOME projects are in compliance with the eligibility requirements. We reviewed a sample of Tenant Income Certification forms and noted that for one existing HOME project the Tenant Income Certification forms were not obtained by the URA during 2022 and for one HOME project the forms were obtained and in compliance but not signed. In conjunction with the audit, the URA obtained the forms from the one HOME project from the external property managers, and we noted that the forms reviewed were in compliance with the eligibility requirements. Action: The URA is updating its policies and procedures for its annual certification of tenant income and rent compliance for HOME-assisted projects. With the revamped policies and procedures and updated project information, we will be able to complete the annual compliance in a more timely and efficient manner. The URA will complete the remaining tenant income certifications before the end of the calendar year.

View Audit 51169

Finding 45515 (2022-002)

Significant Deficiency 2022

Vilas County

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department head will review all staff prepared grant payment requests for accuracy prior to submission. If the grant payment request is prepared by the department head, the Finance Director will review prior to submission. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The secondary review of grant payment requests will be completed by December 31, 2022.

View Audit 51160

Finding 45506 (2022-003)

Material Weakness 2022

Detroit Housing Commission

MI

HUD Housing Programs Material Weakness Reporting

Finding Number: 2022-003 Condition: Inspections selected for testing did not include complete information to support completed inspections and enforcement of repairs. Planned Corrective Action: Weekly, the Landlord Liaison will review the 3rd Party scheduled inspection report and reconcile it with t...

Finding Number: 2022-003 Condition: Inspections selected for testing did not include complete information to support completed inspections and enforcement of repairs. Planned Corrective Action: Weekly, the Landlord Liaison will review the 3rd Party scheduled inspection report and reconcile it with the Yardi Inspection Report to promptly ensure inspection completeness. Yardi Reports will be reviewed and monitored by the Department Manager/Supervisor to ensure we are operating in accordance with industry standards. The Yardi Reports will also be utilized in working with our Inspections contractor for accuracy and reliability with annual reporting to ensure all Inspections are conducted in the regulatory time frames whether initials, bi-annual or Quality Control Inspections to ensure housing stock is HQS compliant. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 45566

Finding 45505 (2022-002)

Material Weakness 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding Number: 2022-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Ren...

Finding Number: 2022-002 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly, Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45504 (2022-001)

Material Weakness 2022

Detroit Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding Number: 2022-001 Condition: DHC did not complete fiscal year 2022 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupanc...

Finding Number: 2022-001 Condition: DHC did not complete fiscal year 2022 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly, Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 45566

Finding 45502 (2022-004)

Significant Deficiency 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Cash Management

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residen...

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residents, and Management the ability to streamline the continued occupancy and eligibility process, DHC will continue to utilize the manual application process with the following controls in place: 1. There will be ongoing training to support staff in Public Housing Rent Calculation. Within the designated training, Housing Specialists, Property Managers, Assistant Property Managers and Compliance Specialists will focus on correctly calculating subsidy for applicants and residents. Trainings will include but are not limited to properly identifying and verifying income, expenses, allowances, adjusted income, total tenant payment (TTP), utility standards, PHA payment and subsidy standards. 2. Regional Managers will conduct the first line of quality control file reviews. Upon Housing Specialist, Property Manager and Assistant Property Manager's completing Initial Eligibility, Annual and Interim recertifications, Regional Managers will review the proposed certification against the certification's checklist for approval. 3. The Compliance Department will conduct ongoing Quality Control File Reviews on a 10% sample selection of households to ensure timely completion and accuracy of ongoing participant rent determination. a. When deficiencies are identified during a Quality Control review, site staff will have 7 days to cure and upload the corrective file to SharePoint. b. The final quality control review will also include reconciliation for acceptance of the electronic file to PIC. 4 . To address the incorrect utility allowance amounts being utilized to calculate tenant rent, the following will occur: a. DHC's REM Department will work with DHC's IT Department of update the Utility Allowance tables in the housing's Yardi Software. Current utility allowances will be entered in the software's utility allowance table and will prepopulate based on the action type and effective date of the recertification. b. Site staff will include the printed utility allowance chart within the certification with the allowance amount provided clearly identified for review by the Regional Manager when conducting the first line of quality control file review. Contact person responsible for corrective action: Scharre Leslie, Operations Analyst & Compliance Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45494 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Hamilton Housing, Inc.

OH

HUD Housing Programs Reporting Significant Deficiency

RE: Lutheran Social Services of Central Ohio Hamilton Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD....

RE: Lutheran Social Services of Central Ohio Hamilton Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $478 into residual receipts on September 23, 2022.

View Audit 41516

Finding 45493 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Groveport Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

RE: Lutheran Social Services of Central Ohio Groveport Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD...

RE: Lutheran Social Services of Central Ohio Groveport Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $10,953 into residual receipts on September 23, 2022.

View Audit 41515

Corrective Action Plans

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