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Corrective Action Plans

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Finding 43635 (2022-004)
Material Weakness 2022
River Kourt Apartments
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 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/23. A new 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. Pinehurst Management overseeing property through 4/30/23. A new management agent will be identified to take over the property after 4/30/23. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.
View Audit 47500
Finding 43634 (2022-003)
Significant Deficiency 2022
River Kourt Apartments
OR
Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency § 200.318 § 200.320
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. Catherine Fisher, Controller/ShelterCare 2. The corrective action planned: a. Internal control document and p...
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. Catherine Fisher, Controller/ShelterCare 2. The corrective action planned: a. Internal control document and procedure that is consistent with the compliance requirement for: i. CFR ?200.318, General procurement standards Identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals ii. ?200.319, Competition. requirements will be met with documented procurement actions using strategic sourcing, shared services, and other similar procurement arrangements iii. ?200.320 Methods of procurement to be followed. 3. The anticipated completion date: a. New processes will be implemented by 05/01/2023.
View Audit 47500
Finding 43633 (2022-002)
Significant Deficiency 2022
River Kourt Apartments
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, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal co...
Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare b. Nathan Smith, Controller/Pinehurst Management 2. The corrective action planned: a. Implement additional internal controls to ensure surplus cash is deposited to residual receipts within 60 days of year end as required by HUD and that replacement reserves are funded as required. i. The $5,830 that was due from 2020 was deposited to proper account on 2/22/2023. ii. Deposit $400 to the replacement reserve to cure the underfunding of the reserve as of 06/30/2022. iii. Reserve balances will be reviewed by staff account each month and the year end balances will be verified by the Accounting Manager or Controller. 3. The anticipated completion date: a. New processes will be implemented by 03/01/2023. Deposit to residual receipts for missed 2020 deposit and catch-up deposit for $400 to reserve for replacement for FY22 were completed 02/22/2023.
View Audit 47500
Baltimore Voa Living Center, Inc.
LA
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 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. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Ma...
Finding Reference Number: 2022-001 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. The residual receipts account deficiency was funded on July 27, 2022, in the amount of $18,682. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: July 27, 2022
View Audit 39801
Eugene Smilovic Housing Development Fund Corporation
NY
HUD Housing Programs Cash Management
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
View Audit 39759
Fraser Independent Living Project Iii, Inc., Excelsior Court
MN
HUD Housing Programs
Corrective Action Completed. Management?s Response: Management agrees that the response to HUD occurred after the 5-day requirement. We intend to address any future REAC inspections within the 5-day requirement and have responded to REAC as of December 20, 2022.
Corrective Action Completed. Management?s Response: Management agrees that the response to HUD occurred after the 5-day requirement. We intend to address any future REAC inspections within the 5-day requirement and have responded to REAC as of December 20, 2022.
View Audit 49664
Finding 43468 (2022-001)
Significant Deficiency 2022
Fairfield Garden Court,inc.dba Fairfield Garden Court 073-Ee106-Np-Wah
IN
Questioned Costs HUD Housing Programs
Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the ...
Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On July 1, 2022, management transferred $1,508 from the security deposit cash account to the reserve for replacements fund.
View Audit 48262 Questioned Costs: $1
Mission Housing Developmnet Property Iv, Inc.
CA
HUD Housing Programs Reporting
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Management is working on requesting HUD to waive the funding requirements. 12/31/2022 Marizza Bautista-Ong
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Management is working on requesting HUD to waive the funding requirements. 12/31/2022 Marizza Bautista-Ong
View Audit 46166
Maine Community Action Association
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.308 § 200.309 § 200.403
2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full...
2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full to the award as of September 30, 2022. Recommendation: We recommend that Management strengthen their processes, controls, and review over direct federal award expenditures and ensure compliance with Uniform Administrative Requirements. In addition, management should seek appropriate training for financial department staff to ensure proper cutoff of program expenditures. Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and the fiscal agent will review end of year invoices for dates of service as they are processed for necessary accruals between fiscal years to validate charges to appropriate federal awards. Financial training will be provided as needed and requested to avoid future findings. The anticipated completion date for this corrective action is 9.30.23
View Audit 40097
Finding 43447 (2022-001)
Significant Deficiency 2022
Foundation Housing Ny Housing Development Fund Corporation
MD
HUD Housing Programs Reporting
Comments on the Finding and Each Recommendation: The Corporation did not furnish HUD with a complete annual financial report by March 31, 2023, as required by HUD. The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) taken or plan...
Comments on the Finding and Each Recommendation: The Corporation did not furnish HUD with a complete annual financial report by March 31, 2023, as required by HUD. The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the recommendation. The audit report as of and for the year ended December 31, 2022 has been submitted to HUD. No further action is required.
View Audit 38327
Housing Authority of the City of Victoria
TX
HUD Housing Programs
The Authority?s Interim Executive Director, Arelecia Ross, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.
The Authority?s Interim Executive Director, Arelecia Ross, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly.
View Audit 41165
Finding 43248 (2022-001)
Material Weakness 2022
Alverno Apartments, Inc.
PA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and addres...
ALVERNO APARTMENTS, INC. 98 Hawthorne Road Pittsburgh, PA 15209 CORRECTIVE ACTION PLAN March 24, 2023 United States Department of Housing and Urban Development Alverno Apartment, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 - December 31, 2022 The finding from the December 31, 2022 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 PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development HUD Supportive Housing for the Elderly (Section 202) ALN Number 14.157 Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The Property has a Recertification Checklist. The managers have been reminded to utilize the checklist to its fullest when recertification. Also, managers have been reminded to double check all calculations after submitting to the servicer, Paulhus and Associates. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.
View Audit 45116
High Point University
NC
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2022-002 Program: Federal Work-Study Program CFDA No.: 84.033 Federal Agency: Department of Education Award Year: FY 2020 - 2021 Compliance Requirement: N ? Special Tests and Provisions ? Institutions are required to verify that students are not earning Federal Work Study Financial Aid durin...
Finding 2022-002 Program: Federal Work-Study Program CFDA No.: 84.033 Federal Agency: Department of Education Award Year: FY 2020 - 2021 Compliance Requirement: N ? Special Tests and Provisions ? Institutions are required to verify that students are not earning Federal Work Study Financial Aid during scheduled class time. University?s Response: The University continues to emphasize and reinforce with its students and student supervisors that, regardless of whether jobs are funded by the Federal Work-Study program or by the institution, students must not be working during scheduled class hours, irrespective of whether the class is canceled or let out early. The Student Employment Program holds annual supervisor training sessions and provides updated publications to these responsible individuals. As part of the University student employment application process, students must submit their class schedule with their application. The University expects supervisors to utilize the student class schedules provided and keep work schedules distinct. The University also expects supervisors to continue to obtain students? class schedules each semester and update students? work schedules accordingly each semester to ensure students are not working during times they are in class. Corrective Action Plan: In addition to the monthly email being sent to student employee supervisors reminding them of the student employment guidelines they are expected to enforce, a monthly email will also be sent to student staff. This communication will remind them of their responsibility to adhere to student employment guidelines and their commitment to keeping their supervisor informed of any changes they may make to their class schedule that could require their work schedule to be adjusted. Student employee supervisors will continue to be expected to hold a mandatory meeting with their student staff at or before the start of each semester. Furthermore, the University is instituting an internal audit process effective February 2023. A sample of student work records from the previous semester will be compared to students? class schedules to ensure students are not working during class hours. This review will be performed by Brad Calloway, Senior Vice President for Business Affairs. Any violations of the school student employment policies identified in this audit will be reported to Marc Sears, Vice President of Human Resources, for corrective action to be taken. Name of Responsible Person: Jonathan Mador, Senior Director of Student Financial Services; Sandra Fantauzzi, Student Employment Program Manager; Marc Sears, Vice President of Human Resources; Brad Calloway, Senior Vice President for Business Affairs Anticipated Completion Date: January 31, 2023
View Audit 39340 Questioned Costs: $1
Finding 43122 (2022-009)
Significant Deficiency 2022
City of Albuquerque
NM
Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs
2022 ? 009 Special Tests and Provisions ? Housing Quality Standards (Significant Deficiency and Noncompliance) Management Response: The City concurs with the finding. The City did complete 20% of the program files however one unit was not inspected due to the client testing positive for COVID -19. I...
2022 ? 009 Special Tests and Provisions ? Housing Quality Standards (Significant Deficiency and Noncompliance) Management Response: The City concurs with the finding. The City did complete 20% of the program files however one unit was not inspected due to the client testing positive for COVID -19. In the future if a home in not able to be inspected, another tenant will be notified and a HQS inspection will occur at another residence at a later date. This action will be corrected by updating the Monitoring Checklist to ensure that staff knows the proper of units to be inspected. This will be reviewed with supervisor prior to monitoring. The City was not aware of the requirement that, in the case of HOME projects with between one and four units, all units needed to be inspected; the City typically looks at the project as a whole and inspects 10% or 20% depending on the Risk Assessment. This will be corrected in the future by updating the Monitoring Checklist to ensure staff knows the proper number of HOME units that need to be inspected. Timeline and Responsible Position: June 2023 ? Director of Family & Community Services
View Audit 48606
North East Community Action Corporation and Subsidiaries
MO
HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN RESPONSE: The delinquent submissions have been approved by HUD. The Agency will ensure timely filing going forward. Anticipated completion date: 3-31-2023 Responsible party: Vicky Pritchett, Finance Director Please contact Vicky Pritchett, Finance Director at 573-213-4811...
CORRECTIVE ACTION PLAN RESPONSE: The delinquent submissions have been approved by HUD. The Agency will ensure timely filing going forward. Anticipated completion date: 3-31-2023 Responsible party: Vicky Pritchett, Finance Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
View Audit 48698
Parker Presbyterian Senior Housing Inc.
PA
Questioned Costs HUD Housing Programs Reporting
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with gove...
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2022.
View Audit 39110 Questioned Costs: $1
Kenyon Terrace Apartments, Inc.
RI
HUD Housing Programs
Kenyon Terrace Apartments, Inc. Corrective Action Plan December 31, 2022 Finding 2022-001- No single audit clearinghouse filings for 2020-2021. Corrective action ? we have contacted the prior auditor and they completed their part of the submission and the filings have been completed and submitted....
Kenyon Terrace Apartments, Inc. Corrective Action Plan December 31, 2022 Finding 2022-001- No single audit clearinghouse filings for 2020-2021. Corrective action ? we have contacted the prior auditor and they completed their part of the submission and the filings have been completed and submitted. Responsible party: Linda Ward President 401-942-9044
View Audit 39673
Finding 42953 (2022-001)
Material Weakness 2022
Blossom Village Housing Development Fund Corporation
NY
HUD Housing Programs Eligibility Reporting
2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance...
2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 2 files were missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
View Audit 39685
Finding 42888 (2022-002)
Significant Deficiency 2022
Community Health and Counseling Services
ME
HUD Housing Programs
Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Views of Responsible Officials and Corrective Action Plan The Agency maintains a filing system with signed placement agreements with its foster parents and files a copy within...
Condition and Context Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Views of Responsible Officials and Corrective Action Plan The Agency maintains a filing system with signed placement agreements with its foster parents and files a copy within the Medical Record but not with the Foster Parent contract file. The Foster Parent Contract files explain the rights and responsibilities further and are maintained in a separate file from the placement agreements. In addition, the agency is in the process of obtaining an electronic signature platform for easier use in obtaining signatures on these and all agency contracts. Platform anticipated to be in place by fiscal year end. Responsible Official: Bernard Angst, CFO Implementation Date: June 30, 2023
View Audit 51588
Thomas' Contentment, Inc.-Community Living INC
MD
HUD Housing Programs Cash Management
2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amo...
2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amount of surplus cash from June 30, 2021. The remaining required deposit was included in the June 30, 2022 residual receipts deposit made in February 2023
View Audit 51034
Finding 42878 (2022-001)
Material Weakness 2022
Arden Theatre Company
PA
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed ...
Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed costs applied to the SVOG grant to ensure only those that were incurred during the SVOG period of March 1, 2020 to June 30, 2022 were included. Any identified costs that occurred outside of the period were replaced with allowable costs that were incurred during the SVOG period. Anticipated Completion Date: Arden Theatre Company has implemented this corrective action as of December 13, 2022. Name of Contact Person Responsible for Corrective Action: Amy Murphy, Managing Director
View Audit 49240
Finding 42876 (2022-002)
Material Weakness 2022
Poughkeepsie Housing Authority
NY
HUD Housing Programs Reporting
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...
Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2022 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 (a) Comments on the Findings and Recommendations - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources. (c) Planned Implementation Date - The Authority expects to complete the corrective action by March 31, 2023.
View Audit 49236
Finding 42848 (2022-001)
Significant Deficiency 2022
Argos Garden Court,inc Dba Argos Garden Court Apartments 073ee067npwah
IN
Questioned Costs HUD Housing Programs
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or P...
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On August 10, 2022, management transferred $30 from the operating cash account to the reserve for replacements fund.
View Audit 40713 Questioned Costs: $1
Finding 42751 (2022-001)
Significant Deficiency 2022
Whitfield Place Inc.
GA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.
View Audit 49355
Finding 42734 (2022-003)
Significant Deficiency 2022
County of Stanislaus
CA
Subrecipient Monitoring HUD Housing Programs Reporting
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance r...
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
View Audit 41890
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