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Corrective Action Plans

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Finding 393274 (2022-004)
Significant Deficiency 2022
Ecostudies Institute
WA
Reporting HUD Housing Programs Significant Deficiency
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organ...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends for The Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. The Organization has also taken steps to increase administrative support by hiring two individuals into the financial team. There is no disagreement with the audit finding. Action taken in response to finding: We have increased our emphasis and training for all program management staff involved with reporting to ensure proper controls around the timely filing of required reports. This includes creating monthly checklists of required reports and reconciliations. We also intend to increase the size of the financial support staff. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558
Finding 393273 (2022-003)
Significant Deficiency 2022
Ecostudies Institute
WA
Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds...
Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence should be obtained and retained by The Organization as proof of oversight of expenditure of federal funds. CLA would recommend the use of an AP voucher, or similar, for each type of disbursement that leaves the Organization (check, EFT, credit card, etc.) to improve documentary evidence that costs are being reviewed and approved for appropriateness. There is no disagreement with the audit finding. Action taken in response to finding: Since Fall/Winter 2023, we have increased the emphasis and training for all staff on documenting evidence of approvals, including obtaining and retaining necessary documentation and proof of expenditure oversight for federal funds to ensure there is adequate evidence that costs are being reviewed and approved for appropriateness. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 4/1/2024
View Audit 303558 Questioned Costs: $1
Finding 392267 (2022-009)
Material Weakness 2022
Municipality of Juana Diaz
PR
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the VMS. Also, the Program staff was instructed to analyze previous equity balances reported in the VMS, an realize any necessar...
Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the equity balances were properly calculated and reported in the VMS. Also, the Program staff was instructed to analyze previous equity balances reported in the VMS, an realize any necessary corrections
View Audit 302533
Finding 392266 (2022-008)
Material Weakness 2022
Municipality of Juana Diaz
PR
HUD Housing Programs Internal Control / Segregation of Duties
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the required quality control re-inspections are performed annually.
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the required quality control re-inspections are performed annually.
View Audit 302533
Finding 392263 (2022-007)
Material Weakness 2022
Municipality of Juana Diaz
PR
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the submission of the Form HUD-50058, Family Report (OMB No. 2577-0083), and the financial reports according to applicable requirements. The audited financial data schedule for the fisca...
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure the submission of the Form HUD-50058, Family Report (OMB No. 2577-0083), and the financial reports according to applicable requirements. The audited financial data schedule for the fiscal year 2021- 2022 will be submitted as soon as the Single Audit Report be finally issued by the external auditors.
View Audit 302533
Finding 392261 (2022-006)
Material Weakness 2022
Municipality of Juana Diaz
PR
HUD Housing Programs Subrecipient Monitoring Eligibility
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure that the reexamination and HAP determination processes are performed according to program requirements and guidelines, and to obtain in a timely manner all of the required documentation ...
Instructions were given to the Program staff to strengthening existing internal controls and procedures to ensure that the reexamination and HAP determination processes are performed according to program requirements and guidelines, and to obtain in a timely manner all of the required documentation for each reexamination executed.
View Audit 302533
Finding 390823 (2022-001)
Significant Deficiency 2022
Brush Hill Development Corporation
MA
HUD Housing Programs Material Weakness Reporting
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
The audited financial statements have been filed with HUD via its REAC system. If thereare any questions regarding this plan, please call Yulia Garcia, Controller, at 508-778-5040.
View Audit 301542
Finding 386174 (2022-006)
Material Weakness 2022
Danville Redevelopment & Housing Authority
VA
Questioned Costs HUD Housing Programs Material Weakness
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs to ensure that established internal control policies related to HQS inspections are being followed on a timely basis. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.
View Audit 298608 Questioned Costs: $1
Finding 386171 (2022-005)
Material Weakness 2022
Danville Redevelopment & Housing Authority
VA
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is respons...
Views of responsible officials and planned corrective action: The Authority agrees with the finding and will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Amy Barts, Director of Housing, is responsible for implementing this corrective action by December 31, 2023.
View Audit 298608 Questioned Costs: $1
Harrisonburg Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial ...
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial reporting.
View Audit 296732
Riverside Episcopal Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: Riverside Episcopal Housing Development Fund company, Inc. TIN: 014-EH261 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: James Juliano CFO/Vice President Episcopal Community Housing, Inc. (716) 929-5817 Current Finding on the Sched...
Name of auditee: Riverside Episcopal Housing Development Fund company, Inc. TIN: 014-EH261 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: James Juliano CFO/Vice President Episcopal Community Housing, Inc. (716) 929-5817 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations 1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on September 13, 2022.
View Audit 296643
Finding 382757 (2022-002)
Significant Deficiency 2022
Housing Authority of the County of Kings
CA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing...
a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and the recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
View Audit 296360
Chestnut Hill Housing INC
CT
HUD Housing Programs
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two dif...
CFDA Number: 14.157 - Section 202 Cap Adv Recommendations: When preparing reserve requests management should match invoices to the request and make sure invoices not already paid are paid timely. Management Response: The original request had two invoices with the same invoice number that had two different job descriptions. A new invoice was submitted after the new year. The amount that was approved for this invoice should have gone back to R&R and a new request should have been done reflecting the new invoice number.
View Audit 296315
Philadelphia Legal Assistance Center, Inc.
PA
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of ...
Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of immigration eligibility whenever the LSC regulations require it. We are also in the process of developing an enhanced system of overseeing case files so that if the documentation is missing in a case, that case is deselected from the annual Case Service Reports. Corrective Action Plan Contact: Jonathan Pyle, Contract Performance Officer Philadelphia Legal Assistance 718 Arch Street, Suite 300N Philadelphia, PA 19106
View Audit 295837
Finding 381083 (2022-003)
Significant Deficiency 2022
Stillaguamish Pointe
WA
HUD Housing Programs Subrecipient Monitoring Cash Management
Execute the transfer of cash into the residual receipts reserve account.
Execute the transfer of cash into the residual receipts reserve account.
View Audit 295833
Finding 380867 (2022-001)
Material Weakness 2022
Silver Lake Regional School District
MA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying ...
The Silver Lake Regional School District will develop and then adhere to Business Office Procedure Manual. This manual will address day-to-day implementation of the Silver Lake Regional School Committee Policies related to Finance and Operations. Once created, this manual will assist in clarifying the roles and relationship of the School Committee (as defined by law) and School Administration (as defined by policy). It will also serve to communicate how the school organization functions-who is doing what, as well as where, when, and why so that resources are allocated and tracked both efficiently and effectively. Silver Lake Regional School District administration requested additional business office staffing positions at the January 11, 2024 School Committee Meeting. This request includes additional hours for current positions and/or additional positions listed below: District Accountant, District Treasurer, Grants Management, Transportation Coordinator Silver Lake will contract for a risk assessment in the Spring of 2024 and will continue to do so at recommended intervals. Once the Business Office is adequately staffed, these additional staff will assist in addressing the issues of timely centralized reporting and compliance.
View Audit 295550
Finding 380638 (2022-002)
Material Weakness 2022
Wicomico County Housing Authority
MD
HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on ...
Recommendation: The Authority should review and enhance its internal controls to ensure: • management obtains and reviews documentation supporting United States of America citizenship; • tenants provide release forms prior to obtaining necessary documentation; • management verifies income listed on the HUD Form 50058; and • recertifications are consistently reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority specialist responsible for file maintenance and recertifications during fiscal year 2022 is no longer with the Agency. The Authority has experienced staff now in place to perform these services. The Authority will revisit our policy and procedures over recertification and file maintenance to ensure documentation is maintained and is in compliance with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Wicomico County Housing Authority
MD
HUD Housing Programs Reporting
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...
Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295391
Housing Commission of Talbot
MD
HUD Housing Programs
Missing Depository Agreements (Non Compliance) Recommendation: The Commission should enter into depository agreements with all financial institutions holding Federal funds for the Commission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...
Missing Depository Agreements (Non Compliance) Recommendation: The Commission should enter into depository agreements with all financial institutions holding Federal funds for the Commission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Housing Commission of Talbot
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no dis...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Commission develop procedures to ensure that future reporting packages and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295389
Housing Authority of Crisfield
MD
HUD Housing Programs
Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...
Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Housing Authority of Crisfield
MD
HUD Housing Programs Reporting
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disa...
Data Collection Form and Financial Data Schedule (Non Compliance) Recommendation: We recommended that the Authority develop procedures to ensure that future reporting packag s and FDS reports are submitted by the respective deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely to allow for timely audit facilitation to ensure we are meeting the DCF and FDS deadlines. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
View Audit 295386
Finding 375563 (2022-004)
Significant Deficiency 2022
Housing Authority of Cook County
IL
HUD Housing Programs Eligibility
Finding 2022-004: Eligibility Determination and Documentation Condition: The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’ eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24: Housing and Urban D...
Finding 2022-004: Eligibility Determination and Documentation Condition: The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’ eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24: Housing and Urban Development. Plan: The Authority has two Compliance Analysts (CA) whose primary responsibilities are audits of tenant files and training. The Authority will consider adding another CA. The CAs perform audits on a random sample of tenant files. The purpose of this review is to make sure the participants’ are eligible under the Housing Choice voucher Program. The Authority has experienced significant turnover of staff in the HCV department this past year. The Authority has filled these positions and has implemented programs to train the HCV staff. Also, there will be on the job training (OJT) by the CAs. CAs review the results of audits with management and discuss errors with the staff responsible for the tenant files. Checklists are utilized to ensure staff follow all processes and procedures for eligibility and other documentation requirements. Staff who fail to correctly process eligibility certifications, annual recertifications and move ins to new units are subject to progressive discipline. Supervisors will conduct random reviews on the files processed by staff each month. The Authority has corrected the issue noted in the two tenant files. Employee Responsible for the CAP: Sheryl Seiling, Director of Rental Assistance Planned Completion Dates for CAP: March 2024
View Audit 294652
Finding 375517 (2022-003)
Significant Deficiency 2022
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs Special Tests & Provisions
Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits a...
Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits are made to the residual receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 294566
Finding 375516 (2022-002)
Significant Deficiency 2022
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing c...
Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing compliance requirement and will comply with this recommendation in the future.
View Audit 294566
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