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Corrective Action Plans

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Finding 5728 (2023-001)
Significant Deficiency 2023
Fourth Street Senior Citizen Housing Corporation
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer ...
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer funds from the operating cash account in order to reimburse the reserve for replacements account for the unauthorized withdrawal. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On July 28, 2023, the Corporation transferred $689 from the operating cash account to reimburse the reserve for replacements account for the unauthorized withdrawal.
View Audit 7755 Questioned Costs: $1
Finding 5707 (2023-005)
Significant Deficiency 2023
Afiya Apartments INC
OR
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice ...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will be utilizing the same AP invoice naming conventions that we currently utilize for ShelterCare’s books to ensure we do not duplicate a payment to a vendor. 3. The anticipated completion date: a. 5/1/2023 – when ShelterCare took over as new managing agent.
View Audit 7706
Finding 5706 (2023-004)
Significant Deficiency 2023
Afiya Apartments INC
OR
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that monthly required depo...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that monthly required deposits are completed to the replacement reserve account. 3. The anticipated completion date: a. 7/1/2023 – new managing agent is now responsible for monthly required deposits.
View Audit 7706
Finding 5705 (2023-003)
Significant Deficiency 2023
Afiya Apartments INC
OR
HUD Housing Programs Special Tests & Provisions Cash Management
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if ...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as new managing agent, will ensure that any surplus cash (if any) is deposited within 60 days following year-end. Prior Managing agent failed at following this requirement. 3. The anticipated completion date: a. August 29, 2023 (60 days after fiscal year-end)
View Audit 7706
Finding 5704 (2023-002)
Significant Deficiency 2023
Afiya Apartments INC
OR
HUD Housing Programs Reporting Significant Deficiency
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which ...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. New property accountant was hired in August of 2023.
View Audit 7706
Finding 5703 (2023-001)
Material Weakness 2023
Afiya Apartments INC
OR
HUD Housing Programs Eligibility Material Weakness
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Managem...
Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/2023. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD compliance. Training started in October 2023. c. We are currently prioritizing recertifications by oldest first so we are able to catch them up and get the property certifications back on track. d. Monthly review of Tenant Rental Assistance Certification System (TRACS) reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: e. New onsite HUD compliance training was started in October 2023 and to be completed by 12/31/2023. Monthly review of TRACS reports was implemented 10/1/2023.
View Audit 7706
Finding 5701 (2023-002)
Significant Deficiency 2023
Village of New Square Public Housing Authority
NY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requireme...
Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requirements are met and maintain a copy in the tenant’s file. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Betty Mermelstein, Executive Director Village of New Square Housing Authority
View Audit 7699
Finding 5681 (2023-001)
Significant Deficiency 2023
Village of Hempstead Housing Authority
NY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use durin...
Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use during the recertification process. The checklist will be initialed and signed by the housing representative and maintained in each tenant’s file. Having this control in place will help ensure that HHA is compliant with reporting. Planned Implementation Date of Corrective Action: December 20, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director
View Audit 7627
Pompei Housing Development Fund Company, Inc.
NY
HUD Housing Programs Procurement, Suspension & Debarment
U.S. Department of Housing and Urban Development Pompei Housing Development Fund Company, Inc. (Pompei North Apartments), HUD Project No. 014-11249 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: B...
U.S. Department of Housing and Urban Development Pompei Housing Development Fund Company, Inc. (Pompei North Apartments), HUD Project No. 014-11249 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The finding from the 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $53,845 for the year ended March 31, 2022 was made after the 60 day deadline. Recommendation: Pompei North Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in October 2022. Completion Date: October 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.
View Audit 7553
Pond Street Housing Development Fund Company INC
NY
HUD Housing Programs Procurement, Suspension & Debarment Eligibility
U.S. Department of Housing and Urban Development Pond Street Housing Development Fund Company, Inc. (Bishop Harrison Apartments), HUD Project No. 014-11248 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting...
U.S. Department of Housing and Urban Development Pond Street Housing Development Fund Company, Inc. (Bishop Harrison Apartments), HUD Project No. 014-11248 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we review resident files to ensure income was properly calculated and documented and obtain signatures on the revised HUD-50059. Procedures for verifying income documents and building tenant files should be reviewed. Action Taken: Bishop Harrison Apartments replaced the apartment manager subsequent to year-end and has reviewed all files to ensure appropriate documentation and calculations. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: July 2023
View Audit 7551
Finding 5627 (2023-002)
Significant Deficiency 2023
County of Fairfax, Virginia
VA
HUD Housing Programs Eligibility Reporting § 200.303
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.
View Audit 7520
Finding 5618 (2023-001)
Material Weakness 2023
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in th...
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in the middle of the Summer Youth Employment Program of 2023, youth department operating with one full-time employee and having a vacuum on direct leadership in the department where factors in which unfortunately led to this finding. CNY Work youth staff along with the Executive Director, Deputy Director and Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Underlining the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services and Deputy Director will review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will develop a method for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2024
View Audit 7495
Finding 5617 (2023-004)
Material Weakness 2023
Sandhills Medical Foundation, Inc.
SC
HUD Housing Programs Material Weakness Reporting
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Ma...
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.
View Audit 7491
Finding 5611 (2023-002)
Material Weakness 2023
Argus Manor Association
WA
HUD Housing Programs Reporting Subrecipient Monitoring
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.
View Audit 7456
Argus Manor Association
WA
HUD Housing Programs Reporting
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
View Audit 7456
Finding 5531 (2023-001)
Significant Deficiency 2023
Draymont Housing Corporation
SC
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in o...
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees. Management deposited $1,753 on November 7, 2023. No further action is required..
View Audit 7323 Questioned Costs: $1
Waterside Homes, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7287
Second Step, Inc.
MD
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
View Audit 7286
Second Step, Inc.
MD
HUD Housing Programs Reporting Cash Management
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
View Audit 7286
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program st...
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program staff will be required to review and be refreshed on Income and Rent calculations on an annual basis. For the file in question, a correction will be made with an effective date of January 1, 2024.
View Audit 7237 Questioned Costs: $1
Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
View Audit 7237 Questioned Costs: $1
Housing Authority of the City of Lumberton
NC
HUD Housing Programs
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be req...
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be required to maintain a Rent Calculation Certification on a bi-annual basis. For the file in question, a correction was made with a retroactive effective date of June 1, 2022.
View Audit 7237
Finding 4938 (2023-003)
Material Weakness 2023
Wittenberg-Birnamwood School District
WI
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone ot...
Segregation of Duties - ESSER Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U Recommendation: CLA recommends the District review its processes related to entering approved wage rates and salary amounts into the payroll system and implement a control where someone other than the payroll position review a report of all payroll rate changes and compare that to Board approved rates to help ensure the proper amount is used. CLA also recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement additional controls in response to this finding. When payroll rate changes occur payroll personnel will process a report of all pay records for the Superintendent to review and compare to the board approved rates to ensure accurate rates are being used. He will sign off on the report and it will be retained. In addition, the Superintendent will add a review process for all reporting requirements related to ESSER reports. The District Accountant will continue to prepare the ESSER annual report and the Superintendent will subsequently review and approve this report. Name(s) of the contact person(s) responsible for corrective action: Garrett Rogowski Planned completion date for corrective action plan: 2023-24 fiscal year
View Audit 7185
Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc
FL
Cash Management HUD Housing Programs Reporting
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the repla...
FINDING NO. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: Management has deposited the correct amount into the replacement reserve account, however there was a miscalculation due to an unused portion of a pre-release 9250 being included in the calculation of required deposits. A new process has been put into place ensuring all unused 9250 funds are reimbursed and a proper description is used to identify the reimbursement vs. funding. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 7120
Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N Universit...
Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Management has implemented new procedures in addition to having compliance send email reminders to ensure the timely processing of PRAC renewals.
View Audit 7120
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