Corrective Action Plans

Finding 36765 (2022-002)

Material Weakness 2022

NE

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to compl...

Finding 2022-002: Allowable Costs Section 202 Capital Advance, 14.157 Material Weakness I agree with the finding. The previous management did not submit budget for the year 2021-2022. Although I submitted a budget for the year, HUD only renewed the previous budget on file as they needed to complete approval by 5-1-2022 of the New Management Agent. HUD approval effectively locked in the budget for the period 7/1/2022 -6/30/23. A revised budget has been submitted and approved by the Board of Directors for the period 7/1/2022 ? 6/30/2023. A budget will be prepared and submitted to both the Board and HUD for the period 7/1/2023 ? 6/30/2024.

View Audit 36057

Finding 36764 (2022-002)

Material Weakness 2022

Asi - Jackson County, Inc.

MN

Questioned Costs HUD Housing Programs Reporting

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Fir...

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Firm: Bjorklund & Montplaisir 1 Lincoln Center, Suite 470 10300 SW Greenburg Road Portland, Oregon 97223 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding No. 2022-002 - Section 811, CFDA 14.181 Recommendation: The Project should deposit the reserve for replacement shortage of $3,271. Planned Corrective Action: Once the Project starts receiving the subsidy payments, the reserve for replacement deposits will be caught up and made monthly thereafter. Anticipated Date of Completion: June 30, 2023 If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at (651) 645-7271. Sincerely, 04/26/23 Chuck Reuter Date

View Audit 35137 Questioned Costs: $1

Finding 36763 (2022-001)

Material Weakness 2022

Asi - Jackson County, Inc.

MN

Questioned Costs HUD Housing Programs Eligibility

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Fir...

ASI - JACKSON COUNTY, INC. HUD PROJECT NO. 126-HD028 CORRECTIVE ACTION PLAN Department of Housing and Urban Development ASI-Jackson County, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of Independent Public Accounting Firm: Bjorklund & Montplaisir 1 Lincoln Center, Suite 470 10300 SW Greenburg Road Portland, Oregon 97223 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AND FEDERAL AWARD FINDING Department of Housing and Urban Development Finding No. 2022-001 - Section 811, CFDA 14.181 Recommendation: The Project should complete the recertification process for the remaining tenants. Planned Corrective Action: The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner. Anticipated Date of Completion: June 30, 2023 If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at (651) 645-7271. Sincerely, 04/26/23 Chuck Reuter Date

View Audit 35137 Questioned Costs: $1

Finding 36744 (2022-002)

Significant Deficiency 2022

Northland Pines School District

WI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Fi...

2022-002 Journal Entry Approval Recommendation: We recommend the District review its written procedures to ensure there are adequate controls over journal entry reviews. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Business Manager will review and approve all journal entries submitted via Skyward by the Accounting Coordinator and ensure proper supporting documentation is attached to each entry. In turn, the Accounting Coordinator will do the same for all journal entries submitted by the Business Manager. Name of Responsible Official: Tera Fritz, Business Manager Expected Completion Date: July 1, 2022

View Audit 25955

Finding 36711 (2022-014)

Material Weakness 2022

Government of the District of Columbia

DC

Student Financial Aid Eligibility HUD Housing Programs § 200.303

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in ident...

DOEE agrees with the conditions and recommendations of this finding. DOEE proposes to strengthen its controls in the following manner: ? DOEE?s third party database developer updated the code in fiscal year 2022 to prevent occurrences of incorrect benefit amounts generated due to an error in identifying correctly inputted income amounts. The overall operations and maintenance of the eligibility systems ensure the code remains updated with accurate information. ? In fiscal year 2022, DOEE implemented a quality assurance (Q/A) check of benefit payments to identify database errors and duplicate benefits before submitting benefit payments to Utility vendors. DOEE continues this process today to ensure that database errors are identified and addressed in a timely manner. DOEE?s database developer will create and modify the second review report that is exportable to formats that can be read and understood and inclusive of all signed second application reviews. ? DOEE will conduct, and require participation by staff in, quarterly system demonstration and refresher trainings in order to strengthen existing policies and procedures to ensure the review of applications and household size are correctly recorded into the system. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36694 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Eligibility Significant Deficiency

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommen...

The findings from the Summary of Auditor's Results: Section Ill - Federal Award Findings 2022-001 - Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Summary of Condition and Criteria Incomplete documentation and income calculation errors. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Corrective Action The HCV department is recently under new management; all procedures are being evaluate for accuracy, with emphasis on the noted area of noncompliance. There will be increased staff training and file review.

View Audit 37268

Finding 36691 (2022-001)

Significant Deficiency 2022

Baptist Educational and Missionary Services, Inc.054-Eh131-Wah-L8

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...

Finding #2022-001 Comments on Findings and Recommendation: At December 31, 2022, deposits to the reserve for replacements account of $3,846 had not been made. Management should transfer $3,846 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and transferred $3,846 on March 22, 2023 to the reserve for replacements account.

View Audit 32593 Questioned Costs: $1

Finding 36690 (2022-001)

None 2022

Dickinson Senior Housing, Inc.

MN

Questioned Costs HUD Housing Programs

DICKINSON SENIOR HOUSING, INC. HUD PROJECT NO. 094-EE006 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Dickinson Senior Housing, Inc. respectfully submits the following corrective action plan for the y...

DICKINSON SENIOR HOUSING, INC. HUD PROJECT NO. 094-EE006 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Dickinson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 33385 Questioned Costs: $1

Finding 36689 (2022-001)

None 2022

Cheyenne Senior Housing, Inc.

MN

HUD Housing Programs

CHEYENNE SENIOR HOUSING, INC. HUD PROJECT NO. 109-EE012 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Cheyenne Senior Housing, Inc. respectfully submits the following corrective action plan for the yea...

CHEYENNE SENIOR HOUSING, INC. HUD PROJECT NO. 109-EE012 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Cheyenne Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action Taken: The Project agrees with the finding. Tenant rent was recomputed and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 32148

Finding 36688 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Marianna

AR

HUD Housing Programs Period of Performance Internal Control / Segregation of Duties

Finding 2022-005 Criteria or Specific Requirement: CFDA 14.872; US Department of Housing and Urban Development; Public Housing Capital Fund; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Period of Performance in accordance with 24 CFR 905 and the PHA Annual and 5-Y...

Finding 2022-005 Criteria or Specific Requirement: CFDA 14.872; US Department of Housing and Urban Development; Public Housing Capital Fund; annual contributions contract number FW-7097; fiscal year ending March 31, 2022.Period of Performance in accordance with 24 CFR 905 and the PHA Annual and 5-Year Action Plan. Recommendation for Corrective Action: Establish and enforce controls over administration of CFP?s to ensure safe, sanitary, and affordable dwellings are maintained for the purpose of serving families of low-income status in accordance with 24 CFR section 905. Views of Responsible Officials: We will review existing control procedures to correct these deficiencies. We are currently working with contractors to complete improvement projects in a timely manner. We will also provide increased supervision and training over the administration of this area. Planned Corrective Action/Action Taken: We will review existing control procedures to correct these deficiencies. We are currently working with contractors to complete improvement projects in a timely manner. We will also provide increased supervision and training over the administration of this area. We anticipate a complete resolution of this type of error by December 31, 2022. Anticipated Completion Date: We will have this resolved by December 31, 2022 Auditors Evaluation of Auditee Comments: Management?s comments in relation to its corrective action plan appear reasonable, valid, and supported with sufficient, appropriate evidence. If the Oversight Agency has questions regarding this plan, please call Clarice Sneed, Executive Director, at (870)295-2691.

View Audit 30837

Finding 36686 (2022-003)

Material Weakness 2022

Housing Authority of the City of Marianna

AR

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding 2022-003 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022. Eligibility requirements in accordance with 24 CFR 960 relating to admission to...

Finding 2022-003 Criteria or Specific Requirement: CFDA 14.850; US Department of Housing and Urban Development; Public and Indian Housing; annual contributions contract number FW-7097; fiscal year ending March 31, 2022. Eligibility requirements in accordance with 24 CFR 960 relating to admission to, and occupancy of, public housing. Recommendation for Corrective Action: Establish procedures for managements review and supervision over tenant?s annual certifications. Specific internal control procedures should be implemented to ensure, for both family income examinations and reexaminations, documentation in the family file of: (1) waiting list documentation; (2) properly executed rent choice documentation; (3) utility allowance schedule annually updated reflecting the current cost and using normal patterns of consumption for the community as a whole, and current local utility rates; and (4) other factors that affect the determination of adjusted income or income-based rent in accordance with 24 CFR section 960. Views of Responsible Officials: We will review tenant?s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. Planned Corrective Action/Action Taken: We will review tenant?s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by December 31, 2022. Anticipated Completion Date: We will have this resolved by December 31, 2022 Auditors Evaluation of Auditee Comments: Management?s comments in relation to its corrective action plan appear reasonable, valid, and supported with sufficient, appropriate evidence.

View Audit 30837

Finding 36685 (2022-001)

None 2022

Asi - Clark County, Inc.

MN

Questioned Costs HUD Housing Programs

ASI CLARK COUNTY, INC. HUD PROJECT NO. 125-HD069 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Clark County, Inc. respectfully submits the following corrective action plan for the year ended June...

ASI CLARK COUNTY, INC. HUD PROJECT NO. 125-HD069 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Clark County, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 30836 Questioned Costs: $1

Finding 36673 (2022-001)

Material Weakness 2022

Village of Spring Valley Housing Authority

NY

HUD Housing Programs Eligibility

Corrective Action Plan Village of Spring Valley Housing Authority 2022 Audit Finding 2022-001 ? Eligibility Auditee?s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects f...

Corrective Action Plan Village of Spring Valley Housing Authority 2022 Audit Finding 2022-001 ? Eligibility Auditee?s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic have resulted in delayed or nonexistent response from tenants regarding obtaining the necessary documentation for eligibility requirements. The Authority has evidentiary documentation supporting their attempts to obtain the required documents from the tenants, including certified letters. The courts suspended evictions during the eviction moratorium that resulted from the COVID-19 pandemic, which includes evictions for nonpayment and noncompliance. The Authority has been working with legal counsel on these matters and continues to pursue this vigorously. The Authority has also hired new staff and consultants who have been diligently working to implement improvements to the administrative systems related to recertifications. Planned Implementation Date of Corrective Action: March 2023 Person Responsible for Corrective Action: Keith Burrell, Executive Director

View Audit 27650

Finding 36655 (2022-003)

Significant Deficiency 2022

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managemen...

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 32052

Finding 36654 (2022-002)

Material Weakness 2022

Evesham Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. Items such as documenting extenuating circumstances in TRACS and updating the form 50059 will occur more timely once Inglis has successfully implemented Yardi property management system for each property.

View Audit 32052

Finding 36570 (2022-004)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs

4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Tenant Files Housing Choice Vouchers Move-ins: 1. In two (2) instances out of ten (10) tenant fil...

4. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation d. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Tenant Files Housing Choice Vouchers Move-ins: 1. In two (2) instances out of ten (10) tenant files tested, the date on the lease agreement did not agreement to the effective move-in date. 2. In six (6) instances out of ten (10) tenant files tested, the lease agreement was not maintained in the tenant's file. 3. In one (1) instance out of ten (10) tenant files tested, the lease agreement did not indicate the initial lease date or the rent amount. 4. In ten (10) instances out of ten (10) tenant files tested, the "Lease Addendum" - Violence Against Women and Justice Department Reauthorization Act of 2005, was not signed by the Landlord. 5. In four (4) instances out of ten (10) tenant files tested, the HAP Contract was not signed by the Owner. Tenant Files (continued) Move-Ins: 6. In three (3) instances out of ten (10) tenant files tested, the Tenancy Addendum was not maintained in the tenant's file. 7. In two (2) instances out of ten (10) tenant files tested, the Voucher expired prior to the issuance of the Request for Tenancy Approval. 8. In one (1) instance out of ten (10) tenant files tested, the "Reasonableness Valuation" form was not maintained in the tenant's file. 9. In one (1) instance out of ten (10) tenant files tested, the "Addition to Landlord and Tenant Lease" was not maintained in the tenant's file. Recertification: 1. In fifteen (15) instances out of twenty-five (25) tenant files selected for testing, that the notification of corrective actions was indicated to the Landlord, without indicating the number of days allowed for the correction. 2. In one (1) instance out of twenty-five (25) tenant files selected for testing, the annual recertification was not performed, during the 2022 fiscal year. 3. In one (1) instance out of twenty-four (24) tenant files selected for testing, the Authorization for the Release of Information (Form HUD-9886), was not dated by the tenant. Recertification: (continued) 4. In two (2) instances out of twenty-four (24) tenant files selected for testing, the annual income was not verified in accordance to ?Part III: Verifying Income and Assets ? 7-III.A. Earned Income?. 5. In four (4) instances out of twenty-four (24) tenant files selected for testing, the inspection report maintained in the tenant's file, indicated that the inspection failed and/or was inconclusive; therefore, no Pass inspection was obtained, prior to the tenant?s effective move-in date. Move-outs: 1. In four (4) out of five (5) tenant files, selected for test, there was no notice sent to the landlord, indicating the termination date. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Springfield Metropolitan Housing Authority should 1) determines the rent reasonableness, prior to making a subsidy payment to the landlord; 2)obtain the tenant and landlord signature, prior to making a subsidy payment to the landlord; 3) obtain the lease-addendum ? violence against women form, prior to making a subsidy payment to the landlord; 4) The HAP should be signed by the tenant and the owner, prior to the tenant occupying the housing unit; 5) obtain the tenant?s signature and date on the authorization for release of information, prior to requesting household income information, and 6) Annual income should be verified by the PHA, prior to the tenant occupying the housing unit. By performing these procedures, the risk of incurring questioned costs will be significantly reduced. (2) Actions Taken on the Finding. Springfield MHA will review all files from this audit to make necessary corrections. SMHA will review and update policy to ensure all program requirements are met.

View Audit 23985

Finding 36568 (2022-002)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Financial Statements The year-end financial statements generated from the general ledger, that were prepared an...

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Financial Statements The year-end financial statements generated from the general ledger, that were prepared and presented for the audit contained inconsistencies, in comparison to the financial statements submitted to the Auditor of State, via the Hinkle Submission and the Entity Wide Balance Sheet and Entity Wide Revenue and Expense Summary, submitted via the Financial Assessment Subsystem. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that the Public Housing Authority should assess the adequacy of the design of its policies and procedures related to preparation of financial statements and the design appropriate controls as necessary to rectify inadequacies. Furthermore, the Public Housing Authority should consider where errors could occur that would cause a material misstatement in the financial statements and which policies or procedures would prevent or detect the error on a timely basis. (2) Actions Taken on the Finding. Contributing to differences between the system generated financial statements and the financial statements prepared by the Authority for distribution include balances in accounts that typically have a balance that would appear on the Liability side of the Statement of Net Position, but in any given year have a balance reported on the Asset side of the Statement of Net Position, an example being the OPEB Net Asset. Balances of grants of short duration that for grant reporting purposes are maintained cumulatively in the general ledger for which only period amounts are reported on the Statement of Revenues, Expenses, and Change in Net Position is also an example of what can cause such differences. It is unknown by current management of Springfield MHA when the mapping for the financial statements generated by the Authority's accounting software was done or last updated. The financial statements generated by the Authority's accounting software are for very limited use by management only. They are not and were not generated for publication and distribution. For audit, Springfield MHA prepares trial balance worksheets that document mapping to the unaudited Financial Data Schedule, and then the totals from the unaudited Financial Data Schedule as adjusted (if applicable) provide the basis for the Financial Statements prepared for financial reporting and distribution. In addition to considering any mapping changes needed to system generated financial statements in the Authority's accounting software, Springfield MHA will consider how to label the financial statements generated by the accounting software as For Management Use Only.

View Audit 23985

Finding 36567 (2022-001)

Significant Deficiency 2022

Springfield Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Bank Reconciliation The bank reconciliations performed as of September 30, 2022 were not reconciled to the gene...

1. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation a. Finding 2022-001. U.S. Department of Housing and Urban Development Housing Choice Voucher Cluster. Bank Reconciliation The bank reconciliations performed as of September 30, 2022 were not reconciled to the general ledger. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that bank reconciliations should be reconciled to the general ledger on a monthly basis and that transfers between programs should be recognized in the due to and due from accounts. Performing these procedures will reduce the risk of an overdrawn or overstated bank balance, during the fiscal year. (2) Actions Taken on the Finding. Springfield MHA will revise standard operating procedures so that bank reconciliations for the month of September of each fiscal year-ended September 30 will reflect balances in intercompany accounts receivables and intercompany accounts payables reported in accordance with HUD Accounting Brief 14 on the Financial Data Schedule as reconciling items on the bank reconciliations. For this fiscal year-end September 30, 2022, the reporting of such balances in accordance with HUD Accounting Brief 14 was only documented on trial balance worksheets that document mapping between trial balance numbers and the Financial Data Schedule. In addition, the Authority will implement controls to ensure all reconciling items are clearly documented on bank reconciliations performed monthly.

View Audit 23985

Finding 36562 (2022-001)

None 2022

Memphis Housing Authority

TN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

March 29, 2023 U.S. Department of Housing and Urban Development The Housing Authority of Memphis, Tennessee respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 ...

March 29, 2023 U.S. Department of Housing and Urban Development The Housing Authority of Memphis, Tennessee respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 ? June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. FINDINGS ? FINANCIAL STATEMENTS AUDIT 2022-01 Financial Reporting Other Matter Condition: The Authority did not submit the original unaudited financial data to HUD until 6 months after their fiscal year end. For the fiscal year end June 30, 2022, the Authority's unaudited financial data schedule was submitted 4 months late. Context: The Authority's unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center ("REAC") by August 31st of each fiscal year. In the past, due to COVID-19, waivers issued by HUD allowed for an extension of time that did not apply to the June 30, 2022 year end submission. Criteria: In accordance with HUD rules and regulations, the Authority is required to submit their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency. Cause: The completion of the prior year's approval from REAC, created delays for the current period. In prior years there have been waivers and extensions related to the initial financial close and submission to REAC, which extended into the current period and created delays for the current fiscal year to be submitted on time. Effect: The unaudited financial data was not submitted within the required time period for full points on REAC's scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission. Auditor's Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates. View of Responsible Officials: With prior HUD extensions for unaudited financial submissions due to COVID-19, the Memphis Housing Authority presumed an extension was provided for FY2022 unaudited financials. The Memphis Housing Authority will make certain future unaudited and audited financial submissions are submitted by the stated deadlines. Contact: Vickie Aidridge, Chief Financial Officer, (901) 544-1329, valdridge@memphisha.org. If the Department of Housing and Urban Development has questions regarding this plan, please contact Dexter D. Washington, Chief Executive Officer, at (901) 544-1102. Sincerely yours, Dexter D. Washington, Chief Executive Officer

View Audit 27024

Finding 36444 (2022-001)

None 2022

Ncr of Wayne County, Inc. Dba Dogwood Terrace

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounti...

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.

View Audit 25851 Questioned Costs: $1

Finding 36419 (2022-004)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial syste...

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial system. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in FY23. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The District will reclass all identified errored payments off of the ERA fund to Local funding by the closeout of FY23, Sept. 30, 2023. DHS also completed a reconciliation of data reported to U.S. Treasury for ERA1 closeout reporting and ERA2 2023 Q2 reporting to ensure that no errored payments were included. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36376 (2022-001)

Significant Deficiency 2022

Bronx Community Health Network, Inc.

NY

Reporting Subrecipient Monitoring HUD Housing Programs

Bronx Community Health Network, Inc. (?BCHN?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) Federal Award Finding Finding 2022-001 Reporting: Federal Funding Accountability and Transparency Act (?FFATA?) Description of Finding: ...

Bronx Community Health Network, Inc. (?BCHN?) Corrective Action Plan For the Year Ended December 31, 2022 Health Resources and Services Administration (?HRSA?) Federal Award Finding Finding 2022-001 Reporting: Federal Funding Accountability and Transparency Act (?FFATA?) Description of Finding: BCHN did not timely report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?). Statement of Concurrence: We concur with the finding above. Corrective Action: As of September 1, 2023, BCHN implemented a workflow where FFATA information will be reported to the FSRS upon receipt of the Notices of Award. This change will remediate the issue. Completion Date: September 1, 2023. Name of Contact Person: Jose Virella Chief Financial Officer Tel. No.: (718) 405-4993 E-mail: jvirella@bchnhealth.org If HRSA has questions regarding this Corrective Action Plan, please call Jose Virella at (718) 405-4993. Sincerely yours, _________________________ Jose Virella Chief Financial Officer

View Audit 36602

Finding 36371 (2022-002)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-002 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. processed the gross rent change to implement the HUD approved rent to be reflected on the September 2022 HAP voucher.

View Audit 25670 Questioned Costs: $1

Finding 36370 (2022-001)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-001 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. will implement procedures to comply with their policy to ensure accounting records are maintained in accordance with Generally Accepted Account Principles. Citadel Gardens, Inc. expects to establish the process by December 31, 2022.

View Audit 25670

Finding 36335 (2022-001)

None 2022

Council for Jewish Elderly and Subsidiaries

IL

HUD Housing Programs

Finding: 2022-1 The Company made distributions in excess of surplus cash available to be distributed during the year ended June 30, 2022, in the amount of $11,142. Corrective Actions Taken: The Company payed the amount of distributions in the excess of surplus cash of $29,374 on January 17, 2023 w...

Finding: 2022-1 The Company made distributions in excess of surplus cash available to be distributed during the year ended June 30, 2022, in the amount of $11,142. Corrective Actions Taken: The Company payed the amount of distributions in the excess of surplus cash of $29,374 on January 17, 2023 which includes the $11,142 required deposit subsequent year end.

View Audit 26946

Corrective Action Plans

Filters