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Corrective Action Plans

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Finding 1156375 (2024-001)
Material Weakness 2024
Soundview Senior Hdfc
NY
HUD Housing Programs
As suggested, HUD will be approached for approval to apply the 2022 excess payment of 6K to the 2023 underpayment of 6K. in the unlikely event approval is denied, the shortage will be satisfied within 30 days from denial.
As suggested, HUD will be approached for approval to apply the 2022 excess payment of 6K to the 2023 underpayment of 6K. in the unlikely event approval is denied, the shortage will be satisfied within 30 days from denial.
View Audit 368685
Finding 1156370 (2024-001)
Material Weakness 2024
Ucc Xxiii, Inc. D/b/a Boardtown Village
OH
HUD Housing Programs Procurement, Suspension & Debarment Reporting
The security deposit was refunded to the tenant on the 78th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
The security deposit was refunded to the tenant on the 78th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
View Audit 368672
Finding 1156352 (2024-003)
Material Weakness 2024
City of Seattle
WA
Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs
The City acknowledges that it did not close out or document the HQS deficiencies discovered as part of this audit. In recognition of continued growth of the OH housing portfolio, including HOME Program assisted projects, and OH’s capacity to maintain its inspection compliance, OH is in process of co...
The City acknowledges that it did not close out or document the HQS deficiencies discovered as part of this audit. In recognition of continued growth of the OH housing portfolio, including HOME Program assisted projects, and OH’s capacity to maintain its inspection compliance, OH is in process of contracting with a third-party vendor to complete its annual inspections, including HOME inspections for 2025. The contractor will inspect HUD’s NSPIRE level. With this additional support, OH anticipates it will have the capacity to see that corrections have been completed and documented consistent with the HOME program requirements.
View Audit 368642
Finding 1156342 (2024-004)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156341 (2024-003)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156340 (2024-002)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156339 (2024-001)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Eligibility Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been created along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156338 (2024-001)
Material Weakness 2024
Walden Oaks Apartments Preservation 071-11262
ID
HUD Housing Programs
The financial statements shall be submitted to HUD once finalized.
The financial statements shall be submitted to HUD once finalized.
View Audit 368639
Finding 1156331 (2024-002)
Material Weakness 2024
Rensselaer Housing Authority
NY
HUD Housing Programs Special Tests & Provisions
The Rensselaer Housing Authority (RHA) has already implemented a check list to ensure tenant files are organized and reviewed by another employee and signed off as completed. Planned implementation Date of Corrective Action: Already in effect Person Responsible for Corrective Action:: Stacey Sabiani...
The Rensselaer Housing Authority (RHA) has already implemented a check list to ensure tenant files are organized and reviewed by another employee and signed off as completed. Planned implementation Date of Corrective Action: Already in effect Person Responsible for Corrective Action:: Stacey Sabiani, Executive Director
View Audit 368623
Finding 1156139 (2024-004)
Material Weakness 2024
Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2024-004: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: The Company opened a residual receipt account and plans to deposit $3,633. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Natalie Bastien, Vice President, RPM Living.
View Audit 368559 Questioned Costs: $1
Finding 1156138 (2024-003)
Material Weakness 2024
Sunray Communities, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2024-003: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: HUD approved the suspension of monthly deposits to the replacement reserve account for 2024 due to the account being overfunded in prior years. The Company has requested from HUD to approve a withdrawal of $14,400 to reimburse the property for deposits made during the approved suspension of payments. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Natalie Bastien, Vice President, RPM Living.
View Audit 368559 Questioned Costs: $1
Finding 1156136 (2024-001)
Material Weakness 2024
Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Significant Deficiency
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2024-001: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: An adjusting audit entry was made to reduce the property management fees. Management will monitor the expenses to ensure in compliance with the HUD approved Form 9839. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Natalie Bastien, Vice President, RPM Living.
View Audit 368559 Questioned Costs: $1
Finding 1156014 (2024-001)
Material Weakness 2024
Chris Properties Graham Circle, Inc.
GA
HUD Housing Programs
Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality...
Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality standards (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)).
View Audit 368502
Finding 1156013 (2024-001)
Material Weakness 2024
The Healthcare Connection INC
OH
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front des...
93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front desk and intake staff on the importance of the required patient application documentation and review of support before applying a sliding fee adjustment to the patient account. In addition, we suggest management establish a policy to perform regular monitoring of sample patient file fee applications and to document the results. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management of the Organization agrees with the above finding and recommendations and has established a system on internal monitoring, on a random, basis of sliding fee discounts applied by front desk staff. Name(s) of the contact person(s) responsible for corrective action: Jolene Joseph Planned completion date for corrective action plan: December 31, 2025.
View Audit 368497
Finding 1155999 (2024-001)
Material Weakness 2024
Dona Petra Santiago Apartments Housing Development Fund Corporation
NY
HUD Housing Programs
September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive H...
September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive Housing for the Elderly (Section 202) – CFDA # 14.157 Planned Corrective Action: The Board of Directors acknowledges the required deposits to the replacement reserve account were not made. The Project is applying for a rent increase and deposits will be made as soon as the cash position is available to make the required deposits. Anticipated Completion Date: Upon approval of the rent increase.
View Audit 368472
Finding 1155982 (2024-001)
Material Weakness 2024
Borincana Foundation, Inc.
PR
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs § 200.328
Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prep...
Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prepared internally by the required due date, submission to the PRDOH reporting system was delayed pending review and approval of the prior month’s report by PRDOH . To strengthen compliance with reporting requirements, the Organization will implement the following corrective actions: • Internal documentation: Maintain dated copies of all monthly reports prepared by the 5th day following the reporting period to demonstrate timely preparation. • Communication with PRDOH: Retain written communications with PRDOH when reports cannot be submitted due to pending approvals, documenting the cause of delay. • Formal request: Submit a written request to PRDOH seeking clarification of reporting requirements and advocating for a process that permits timely submission regardless of system approval delays. • Monitoring: assign responsibility to the Finance and Compliance Officer to track reporting deadlines and ensure documentation of both preparation and submission efforts. Responsible Official: Thomas P. King Anticipated Completion Date: Ongoing – procedures to be implemented beginning with reports due for October 2025.
View Audit 368421
Finding 1155874 (2024-003)
Material Weakness 2024
South Delta Regional Housing Authority
MS
HUD Housing Programs
Finding 2024-003 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to...
Finding 2024-003 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to ensure that VMS reporting software is being fully and correctly utilized. We are also planning on additional training for HCV employees to make sure they are qualified to meet VMS reporting and documentation requirements.
View Audit 368256
Finding 1155873 (2024-002)
Material Weakness 2024
South Delta Regional Housing Authority
MS
HUD Housing Programs
To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended December 31, 2024 financial statements, it was determined that the unaudited financial data schedule was submitted to HUD after the deadline for unaudited financial data schedules had oc...
To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended December 31, 2024 financial statements, it was determined that the unaudited financial data schedule was submitted to HUD after the deadline for unaudited financial data schedules had occurred. Secondly, the Housing Authority did not conduct HQS re-inspections during the 30-day period required by HUD. And lastly, a desk review was performed by HUD and it was determined that the Housing Authority had not properly documented its calculation of monthly voucher amounts in its VMS reporting. Patricia Logan is responsible for implementing the corrective action plan. CAP developed to resolve audit findings: Finding 2024-001 - Internal Control over Financial Reporting – Unaudited Submission We concur with the recommendation and we will establish controls that ensure that the unaudited FDS filing occurs before March 31st of each year. This would include providing our fee accountant with all financial documents necessary to complete the unaudited FDS submission on a timely basis. We will also keep a list of all federal submission deadlines and we will request updates from our fee accountant on a regular basis. Finding 2024-002 - Section 8 HQS Inspection Deficiencies We concur with the recommendation and we will establish controls that ensure that re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. We are also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements.
View Audit 368256
Finding 1155831 (2024-006)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155830 (2024-005)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...
Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155829 (2024-004)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155828 (2024-003)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155777 (2024-002)
Material Weakness 2024
Oklahoma City Housing Authority
OK
Questioned Costs HUD Housing Programs
Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There...
Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:The Oklahoma City Housing Authority will develop and document formal procedures for reconciling inter-program accounts. We will establish a secondary review process and create a year-end close checklist that includes inter-program reconciliations. The authority will provide staff training on inter-program account recording and reconciliation requirements. Name(s) of the contact person(s) for corrective action: Jon Reininer Planned completion date for corrective action plan: Review process and checklist creation will be completed 12/31/2025
View Audit 368153 Questioned Costs: $1
Finding 1155768 (2024-001)
Material Weakness 2024
Wheeling Hospital, Inc.
WV
HUD Housing Programs Significant Deficiency
Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no ...
Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no longer with the organization and without prior knowledge of hospital finance personnel. Current Management had previously established controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements, but these arrangements were not caught before being signed. The HUD loan was retired and refinanced with another financial institution during 2024 so this will not be an issue going forward. Completion Date: September 23, 2025
View Audit 368139
Finding 1155756 (2024-001)
Material Weakness 2024
Telacu Housing - Pasadena, INC Dba Telacu Courtyard 122-Ee035-Wah-Np
CA
HUD Housing Programs
Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should m...
Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should maintain policies and procedures which help to ensure any substandard conditions are identified and corrected expeditiously. Management should continue to conduct routine unit and general property inspections using the NSPIRE physical inspection checklist provided by HUD and deficiencies should be corrected in a timely manner. Management should ensure all necessary repairs have been made and file a written report with the local field office, certifying to the repairs or mitigation of the H&S items. Actions Taken or Planned on the Finding: Management concurs with the finding and recommendation. Management has responded to this inspection report and has addressed all deficiencies. Management will implement a process of self-inspection of units and common areas. In July 2025, a new inspection was performed by a representative of HUD. The Property received a score of 81.
View Audit 368091
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