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Corrective Action Plans

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Finding 1180 (2023-005)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)
Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)
View Audit 2251
Finding 1179 (2023-004)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
HUD Housing Programs Reporting Significant Deficiency
Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard...
Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard that provides a summary analysis and overview of PIC errors. The PIC errors needing correction are updated on the first Tuesday of each month for Public Housing Agencies (PHA) to review and correct. The PIC errors identified were corrected in June 2023 through the monthly review and PIC submission. On average once corrections are submitted it takes 60‐90 days for the correction to be recognized and removed from the system. The Housing Choice Voucher Supervisor meets with the Housing Specialist monthly and resolves all PIC errors as a team effort.
View Audit 2251
Finding 1177 (2023-002)
Significant Deficiency 2023
City of Scottsdale, Arizona
AZ
Questioned Costs Special Tests & Provisions HUD Housing Programs
The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Actio...
The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Action Plan was submitted to HUD on March 10, 2023, that included the following most notable items: 1) Update environmental review policies to ensure compliance with 24CFR 58.22 with financial controls, retention, and the funding process, 2) Repayment of $255,750 to the CDBG line of credit and ensure no future CDBG funds are used for this purpose and 3) Staff training and development. Community Development Block Grant staff, including the supervisor and manager complete a webbased instruction system for environmental reviews through the HUD Exchange as recommended by October 31, 2023. In September 2023 two staff members attended an in person Environmental Review Training in San Francisco, CA through the Office of Environment and Energy. The $255,750 was repaid to the line of credit in two installments in June 2023 and August 2023. These funds will be re‐programmed for future eligible CDBG funding activities in the Annual Action Plan for FY 2024‐2025. Community Assistance Policies for financial controls, retention and the funding process will be updated and completed by January 1, 2024.
View Audit 2251 Questioned Costs: $1
Finding 1167 (2023-001)
Significant Deficiency 2023
Jamesville-Dewitt Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out o...
Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out of Federal grants are accompanied with the appropriate certification form or PAR. The District will review staff currently being funded through any Federal grant during 2023-24 is completing a certification form, which will be filed with the applicable grant going forward. This will be the responsibility of the District Treasurer and this change will be completed by June 30, 2024.
View Audit 2233
Finding 1139 (2023-001)
Significant Deficiency 2023
Magnolia Housing Corporation of Natchitoches, Inc.
LA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Reserve account. The amount that the account was underfunded was deposited on September 26, 2023.
Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Reserve account. The amount that the account was underfunded was deposited on September 26, 2023.
View Audit 2166
Finding 1039 (2023-001)
Material Weakness 2023
St. Francis Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
View Audit 1993
Housing Authority of City of Covington
LA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should...
Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should be brought to a positive equity balance as soon as possible. Client Response and Corrective Action: The Executive Director will have the negative unrestricted equity balance corrected. Contact Person: Tammy Groover. Anticipated Date: March 31, 2024
View Audit 1935
Finding 1004 (2023-003)
Significant Deficiency 2023
Realife Cooperative of Bloomington
MN
HUD Housing Programs Reporting
Recommendation: We recommend that the Cooperative file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Action Taken: The Cooperative will file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. ...
Recommendation: We recommend that the Cooperative file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Action Taken: The Cooperative will file their annual audit with the Federal Audit Clearinghouse within nine months of their fiscal year-end. Planned Completion Date: January 24,2023
View Audit 1908
Kenwood Place Ii, Inc.
IN
HUD Housing Programs Reporting
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 202 Capital Advance, CFDA 14.157 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that a...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 202 Capital Advance, CFDA 14.157 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future.
View Audit 1884
Kenwood Place I, Inc.
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that a...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future.
View Audit 1882
Finding 965 (2023-002)
Significant Deficiency 2023
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and ...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 1800 Questioned Costs: $1
Finding 964 (2023-001)
Significant Deficiency 2023
Mt. Auburn Housing, Inc.
OH
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and ...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2023 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar
View Audit 1800 Questioned Costs: $1
Senior Residence at Kapolei 2, Inc.
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual r...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $12,042 to the residual receipts account for fiscal year 2022. Action Taken: The Company deposited $12,042 into the residual receipts account on August 29, 2023. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Complete
View Audit 1790
Pacific Housing Oahu Corporation Kapolei Residence
HI
HUD Housing Programs Cash Management
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual re...
1. Ref. No. 2023-001: Payment and Deposit of Residual Receipts Recommendation: The Company should ensure that it makes the full required residual receipt deposit before calculating the payments for other purposes. The Company should also transfer the remaining balance of $7,050 to the residual receipts account for fiscal year 2022. Action Taken: The Company has deposited $7,050 into the residual receipts account. Contact person: Patrick Delaney (808) 523-5681, ext. 693 Anticipated Completion Date: Completed
View Audit 1789
Finding 923 (2023-001)
Significant Deficiency 2023
The Broadway House Corporation
AZ
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
We concur that the required increase in the monthly deposits to the reserve for replacement was not implemented on a timely basis. We have re-trained the management staff to follow up with the HUD and contractor administrator staff to forward the increase to the reserve for replacement deposit as pa...
We concur that the required increase in the monthly deposits to the reserve for replacement was not implemented on a timely basis. We have re-trained the management staff to follow up with the HUD and contractor administrator staff to forward the increase to the reserve for replacement deposit as part of the OCAF rent increase for properties we manage. We contated the mortgage company and the additional $1,148 shortfall was wired from the property bank account on August 17, 2023. This was resolved as fo August 31, 2023.
View Audit 1745 Questioned Costs: $1
Montgomery Park I United Methodist Housing
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1660
Staunton United Methodist Housing Corporation
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 1659
Finding 847 (2023-002)
Material Weakness 2023
Madison County Housing Authority
NC
HUD Housing Programs Special Tests & Provisions
Noncompliance with Special Tests and Provisions – Environmental Reiews (Public Housing Capital Fund CFDA 14.872) We will ensure that the required environmental reviews are performed for future capital fund program projects before funds are obligated. Date of completion: October 18, 2023
Noncompliance with Special Tests and Provisions – Environmental Reiews (Public Housing Capital Fund CFDA 14.872) We will ensure that the required environmental reviews are performed for future capital fund program projects before funds are obligated. Date of completion: October 18, 2023
View Audit 1614
Finding 846 (2023-001)
Material Weakness 2023
Madison County Housing Authority
NC
Special Tests & Provisions Cash Management HUD Housing Programs
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
Noncompliance with Special Tests and Provisions – Obligations of 1406 Budget Line Item Draws (Public Housing Capital Fund CFDA 14.872) We will ensure all future CFP 1406 Operations Draws are made before amounts are reported as Obligated in ELOCCS. Date of completion: October 18, 2023
View Audit 1614
Reach Out II Apartments, Inc.
AR
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Corrective Action Plan: Going forward, management will continue to implement new internal controls that allow for better segregation of duties and monitoring of tenant revenue. This issue has corrected itself, thus we anticipate no further action on behalf of management.
Corrective Action Plan: Going forward, management will continue to implement new internal controls that allow for better segregation of duties and monitoring of tenant revenue. This issue has corrected itself, thus we anticipate no further action on behalf of management.
View Audit 1594
Stafford United Methodist Housing Development Corporation
VA
HUD Housing Programs Cash Management
Residual receipts were not remitted to the residual receipts account after year-end. Any surplus cash is required to be remitted to the residual receipts account subsequent to year-end. Going forward, all surplus cash available at year-end will be deposited into the residual receipts account.
Residual receipts were not remitted to the residual receipts account after year-end. Any surplus cash is required to be remitted to the residual receipts account subsequent to year-end. Going forward, all surplus cash available at year-end will be deposited into the residual receipts account.
View Audit 1577
Finding 779 (2023-003)
Material Weakness 2023
Pennington County Housing and Redevelopment Commission
SD
Eligibility HUD Housing Programs Material Weakness
Public and Indian Housing AL #14.850 Material Weakness Internal Control Over Compliance Eligibility Checklists 2023-003 Condition: The Commission uses internal control checklists to demonstrate compliance with the various eligibility requirements. During audit fieldwork, we identified two instances...
Public and Indian Housing AL #14.850 Material Weakness Internal Control Over Compliance Eligibility Checklists 2023-003 Condition: The Commission uses internal control checklists to demonstrate compliance with the various eligibility requirements. During audit fieldwork, we identified two instances in which the checklists were used, but steps related to background checks were not complete. In addition, there was no documentation maintained to prove these checks were performed. Criteria: All eligibility requirements must be verified prior to determining tenant eligibility. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend the Commission provide further training for program staff and implement periodic reviews of tenant files to ensure internal control processes are followed and eligibility documentation is maintained. Management’s Response: The Commission has provided training for program staff and performs periodic reviews of tenant files to ensure internal control processes are followed and eligibility documentation is maintained. Anticipated Completion Date: Periodic reviews began January 2023. Staff training and periodic reviews are ongoing.
View Audit 1490
Finding 778 (2023-002)
Material Weakness 2023
Pennington County Housing and Redevelopment Commission
SD
HUD Housing Programs Material Weakness Reporting
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Rent Reasonableness 2023-002 Condition: During audit fieldwork, we identified three instances in which there was no rent reasonableness documentation maintained to verify that the rent reasonableness com...
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Rent Reasonableness 2023-002 Condition: During audit fieldwork, we identified three instances in which there was no rent reasonableness documentation maintained to verify that the rent reasonableness comparison was performed prior to issuing housing assistance payments. Criteria: Rent reasonableness comparisons are required prior to issuing housing assistance payments. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend the Commission provide further training for program staff and implement periodic reviews of tenant files to ensure rent reasonableness documentation is maintained appropriately. Management’s Response: The Commission has provided training for program staff and performs periodic reviews of tenant files to ensure rent reasonableness documentation is maintained appropriately. Anticipated Completion Date: Periodic reviews began January 2023. Staff training and periodic reviews are ongoing.
View Audit 1490
Finding 777 (2023-001)
Significant Deficiency 2023
Pennington County Housing and Redevelopment Commission
SD
HUD Housing Programs Reporting Significant Deficiency
Section 8 Housing Choice Vouchers AL #14.871 Significant Deficiency Internal Control Over Compliance Incorrect Voucher Payment Standards 2023-001 Condition: The Commission enters approved voucher payment standards into their property management software, which automatically populates default values...
Section 8 Housing Choice Vouchers AL #14.871 Significant Deficiency Internal Control Over Compliance Incorrect Voucher Payment Standards 2023-001 Condition: The Commission enters approved voucher payment standards into their property management software, which automatically populates default values in tenant certifications. Caseworkers have had the ability to override default values for the number of bedrooms exceeding the defaults entered. During audit fieldwork, we identified five instances of overrides not being applied correctly to tenants, which caused errors in housing assistant payment (HAP) calculations. Criteria: Overrides should be verified prior to calculating HAP. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control for approval of any system override to ensure they are appropriately applied. Management’s Response: Management has restricted caseworker’s rights to be able to override the default values for Voucher Payment Standards. Anticipated Completion Date: Rights were restricted in June 2023.
View Audit 1490
Finding 776 (2023-001)
Significant Deficiency 2023
Benet Place South
MN
Questioned Costs HUD Housing Programs Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs ...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Benet Place respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2023-001 Section 202 Capital Advance – Assistance Listing No. 14.157 Recommendation: Management should implement a process to ensure the required monthly deposits into the replacement reserve is in accordance with form HUD-9250. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Project made a deposit to correct the deficiency in the replacement reserve on August 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Melissa Binnall Planned completion date for corrective action plan: August 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Melissa Binnall at 320-251-2700 Ext: 51313
View Audit 1483 Questioned Costs: $1
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