Corrective Action Plans

Finding 45771 (2022-005)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

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

View Audit 40655

Finding 45770 (2022-004)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Significant Deficiency

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

View Audit 40655

Finding 45762 (2022-002)

None 2022

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

LA

HUD Housing Programs Reporting

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will ensure that each tenant has a minimum security deposit of $50. Completion Date: Sept...

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. Management will ensure that each tenant has a minimum security deposit of $50. Completion Date: September 14, 2022

View Audit 39803

Finding 45722 (2022-004)

Material Weakness 2022

City of Albemarle

NC

Questioned Costs Special Tests & Provisions Eligibility

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

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

View Audit 40270 Questioned Costs: $1

Finding 45638 (2022-001)

Significant Deficiency 2022

Community Housing Ii, Inc. the Maples II Apartments

OR

HUD Housing Programs Eligibility

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

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

View Audit 47415

Finding 45630 (2022-003)

Significant Deficiency 2022

Marion Street Apartments, Inc.

OR

HUD Housing Programs Eligibility

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

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

View Audit 47410

Finding 45583 (2022-007)

Material Weakness 2022

Department of Human Services

HI

Questioned Costs Eligibility HUD Housing Programs

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

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

View Audit 51705 Questioned Costs: $1

Finding 45552 (2022-001)

Significant Deficiency 2022

Mountaineer Community Health Center, INC

WV

Special Tests & Provisions Eligibility HUD Housing Programs

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

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

View Audit 46213

Finding 45522 (2022-002)

Material Weakness 2022

Urban Redevelopment Authority of Pittsburgh

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

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

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

View Audit 51169

Finding 45515 (2022-002)

Significant Deficiency 2022

Vilas County

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

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

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

View Audit 51160

Finding 45506 (2022-003)

Material Weakness 2022

Detroit Housing Commission

MI

HUD Housing Programs Material Weakness Reporting

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

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

View Audit 45566

Finding 45505 (2022-002)

Material Weakness 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

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

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

View Audit 45566 Questioned Costs: $1

Finding 45504 (2022-001)

Material Weakness 2022

Detroit Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

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

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

View Audit 45566

Finding 45502 (2022-004)

Significant Deficiency 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Cash Management

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

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

View Audit 45566 Questioned Costs: $1

Finding 45494 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Hamilton Housing, Inc.

OH

HUD Housing Programs Reporting Significant Deficiency

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

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

View Audit 41516

Finding 45493 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Groveport Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

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

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

View Audit 41515

Finding 45492 (2022-002)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Delaware Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to impr...

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $28,666 into residual receipts on September 23, 2022.

View Audit 41514

Finding 45452 (2022-001)

Significant Deficiency 2022

Generations Family Health Center, Inc.

CT

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 30, 2022 United States Department of Health and Human Services Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30...

CORRECTIVE ACTION PLAN November 30, 2022 United States Department of Health and Human Services Generations Family Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 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. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022.001 - Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Action Taken: Three new internal controls will be implemented immediately: 1. Upon adding a new charge to the system, the Director of Patient Revenue will post the charge into a test patient account to confirm that the standard fee and slide rates match those entered on the fee schedule. Set up will be verified by the Billing Manager. 2. At the annual review and/or revision of the Agency's fee schedule, the Billing Manager will assist the Director of Patient Revenue in reviewing every charge on the updated/approved year's fee schedule to confirm the rates and slide assignment match the Fee Schedule. 3. A quarterly audit of underinsured and self-pay patients will occur to review that adjustments are correct per agency policy for slide documentation. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact me at dsavie@genhealth.org or 860-456-6271. Sincerely, Debra Daviau Savoie, MBA Chief Financial Officer

View Audit 50978

Finding 45445 (2022-003)

None 2022

Health Opportunities for the People of East Texas, Inc.

TX

HUD Housing Programs

Item 2022-003: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan Administration will set reminders for themselves to look for the new release of the Federal Poverty Guidelines each week beginning January I of the new year. The SFS ...

Item 2022-003: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Corrective Active Plan Administration will set reminders for themselves to look for the new release of the Federal Poverty Guidelines each week beginning January I of the new year. The SFS will be updated immediately with the most current Federal Poverty Guidelines as well as updating our patient software to reflect the most current FPG. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109

View Audit 50067

Finding 45444 (2022-002)

None 2022

Health Opportunities for the People of East Texas, Inc.

TX

Eligibility HUD Housing Programs

Item 2022-002: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly ...

Item 2022-002: Compliance with Client Placement on the Sliding Fee Scale for the Health Center Cluster Program Implementation of Phreesia software will flag any placement discrepancies. Front Desk Staff has completed and signed off of an intensive two-week training. All front desk has been properly trained and will have ongoing and refresher training as needed. Front Desk Staff are required to check their work at the end of the day. We have a dedicated staff member who double checks each SFS registration. The corrected registration packet is returned to the corresponding Office Manager who reviews the corrections with the Front Desk staff member. The Front Desk staff member will make the noted corrections themselves. Front Desk will experience disciplinary action for continued incorrect placements such as write ups, or termination. We conduct an Eligibility Audit on a monthly basis. A report consisting of errors by facility as well as the employee responsible for the errors will be given to office managers and key administrative staff. The information collected is reported during our monthly CPI Committee meetings. Estimated Completion Date: Ongoing Responsible Party Contact Information: Jolene Busby Jbusby@hcmtx.org 936-591-8380 Ext 109

View Audit 50067

Finding 45420 (2022-003)

Significant Deficiency 2022

School District of La Crosse

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with au...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Nutrition Supervisor and Supervisor of Finance approve all expense transactions on an ongoing basis. By the third week of each month, a designated Accounting Assistant runs financial reports used to prepare the monthly school nutrition program claims. The Budget Manager has not approved the claims prior to submission, which has been the practice for all other District programs. Effective July 1, 2022, the accounting assistant schedules a meeting with the School Nutrition Supervisor to review each monthly claim, clarify questions and adjust if needed, prior to submitting a claim to DPI. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022

View Audit 45998

Finding 45350 (2022-001)

Material Weakness 2022

Rivendell Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Rivendell Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Rivendell Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken:...

Recommendation: In conjunction with Rivendell Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Rivendell Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 48488 Questioned Costs: $1

Finding 45349 (2022-002)

Significant Deficiency 2022

The Chidlren's Clinic, Serving Children and Their Families

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Response to 2022-002 We agree there were errors in the calculation of lost revenue. The PRF guidance on reporting changed/updated several times over the course of 2 years and some requirements were missed right before the reporting was due. However, the organization?s eligibility did not change an...

Response to 2022-002 We agree there were errors in the calculation of lost revenue. The PRF guidance on reporting changed/updated several times over the course of 2 years and some requirements were missed right before the reporting was due. However, the organization?s eligibility did not change and the funded amount was fully supported by the actual loss of revenue calculation required by DHHS. Management will closely monitor future grant reporting. Contact person responsible for corrective action: Eden Ballatan, CFO Anticipated Completion Date: 3/31/2023

View Audit 46929 Questioned Costs: $1

Finding 45257 (2022-001)

Material Weakness 2022

Roncalli Apartments, Inc.

ME

HUD Housing Programs Cash Management Reporting

Name of Auditee: Roncalli Apartments, Inc. HUD Auditee Identification Number: 024-EE085 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-0...

Name of Auditee: Roncalli Apartments, Inc. HUD Auditee Identification Number: 024-EE085 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that was to be made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, or FY 2022, resulting in underfunding of the residual receipts account of $38,308. b. Action Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2022. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2021-001: The project had insufficient cash to make the required deposit. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.

View Audit 47027

Finding 45254 (2022-001)

Material Weakness 2022

St. Francis Apartments, Inc.

ME

HUD Housing Programs Cash Management Reporting

Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 202...

Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021 or FY 2022, resulting in underfunding of the residual receipts account of $22,643. b. Action(s) Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings and Questioned Costs: 1. Finding 2021-001: Unresolved. Management is in consultation with the HUD representative for an acceptable resolution. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.

View Audit 43874

Corrective Action Plans

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