Corrective Action Plans

Finding 42674 (2022-002)

Material Weakness 2022

RI

HUD Housing Programs Material Weakness Reporting

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also...

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.

View Audit 53305

Finding 42672 (2022-002)

Significant Deficiency 2022

Network Housing 92, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53087

Finding 42656 (2022-001)

Material Weakness 2022

Corn Hill Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Ce...

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? 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 53271

Finding 42653 (2022-001)

Significant Deficiency 2022

Beloit Assisted Living, Inc. Hud #075-Ee099-Wah

WI

HUD Housing Programs

Beloit Assisted Living, Inc. will review their policies and procedures surrounding required replacement for reserve deposits when the requirement is adjusted by HUD.

View Audit 52524

Finding 42652 (2022-001)

Significant Deficiency 2022

Halls Ferry Manor, INC

MO

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.

View Audit 51388

Finding 42648 (2022-004)

Significant Deficiency 2022

Isothermal Planning and Development Commission

NC

HUD Housing Programs Reporting Significant Deficiency

Finding: 22-04 Name of Contact Person: Charlotte Sullivan, Finance Director Corrective Action Plan: FRC has contracted with an independent CPA to complete the electronic filing of the 2021 and 2022 audited financial information to HUD. Proposed Completion Date: Immediately.

View Audit 50848

Finding 42647 (2022-002)

Material Weakness 2022

D H, Incorporated

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, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/202...

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 2. The corrective action planned: a. Pinehurst Management is the management agent overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. 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 50186

Finding 42615 (2022-001)

Significant Deficiency 2022

Elizabeth James Senior Housing

WA

HUD Housing Programs Special Tests & Provisions Cash Management

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not ...

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not made in 2022. Corrective action planned: The entire finance team has been familiarized with Elizabeth James residual receipt requirement. If there is staff turnover in the future everyone on the team is aware of the requirement. A repeating event reminder has been entered into the property accountant?s calendar, the property asset manager?s calendar, and the finance calendar causing multiple alerts to multiple people within the organization going forward. Anticipated completion date: The 2021 residual receipt deposit requirement in the amount of $83,818.00 was paid via check on March 20, 2023. Repeating calendar events have been completed as of March 29, 2023.

View Audit 44080

Finding 42567 (2022-002)

Material Weakness 2022

Ahoskie Housing Authority

NC

HUD Housing Programs Material Weakness Reporting

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernizat...

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will prepare the Actual Modernization Cost Certificates for all grant years that have been completed. Proposed Completion Date: Immediately

View Audit 38348

Finding 42566 (2022-003)

Material Weakness 2022

Ahoskie Housing Authority

NC

Eligibility HUD Housing Programs Material Weakness

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will review our intake and rec...

Corrective Action Plan For the year ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Name of Contact Person: Tarsha Dudley, Executive Director Corrective Action: We will review our intake and recertification procedures. We will also review our tenant file monitoring procedures. Proposed Completion Date: Immediately

View Audit 38348

Finding 42537 (2022-002)

Significant Deficiency 2022

Zvago Cooperative at St. Anthony Park

MN

HUD Housing Programs

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 3...

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 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. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative replace the excess funds withdrawn from the general operating reserve and not withdraw funds in excess of the 20% without first receiving approval from HUD in the future. Action Taken: The Cooperative will replace the excess funds withdrawn. Planned Completion Date: September 30, 2022.

View Audit 45939

Finding 42536 (2022-001)

Significant Deficiency 2022

Zvago Cooperative at St. Anthony Park

MN

HUD Housing Programs

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 3...

Housing and Urban Development Zvago Cooperative at St. Anthony Park respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 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. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative immediately transfer into the general operating reserve the amount needed to come back into compliance. Action Taken: The Cooperative will make the transfer. Planned Completion Date: September 30, 2022.

View Audit 45939

Finding 42515 (2022-001)

None 2022

Lutheran Housing Services, Inc. D/b/a Luther Crest 042-11106-Wah-L8

OH

HUD Housing Programs Internal Control / Segregation of Duties

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the c...

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Contact person responsible for corrective action: Lorinda Schalk, Chief Financial Officer / Treasurer Completion Date: March 1, 2023

View Audit 39222

Finding 42497 (2022-001)

None 2022

Main Street Baptist Manor, Inc.

KY

HUD Housing Programs

Corrective Action Plan August 2, 2022 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Main Street Baptist Manor, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Th...

Corrective Action Plan August 2, 2022 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Main Street Baptist Manor, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. The finding from the March 31, 2022 Schedule of Findings and Questioned Costs is discussed below: FINDING ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Reserve for Replacements Withdrawal Recommendation: The Project has not had any prior compliance issues with the Reserve for Replacements. However, we recommend that the Project monitor their spending of Reserve for Replacements disbursements closely and only use the funds for the HUD approved purposes. Action Taken: Management acknowledges and agrees with the finding and the Project paid back the unapproved monies withdrawn from the Reserve for Replacements on August 2, 2022. Management concludes that corrective action is not necessary and does not expect this situation to arise again in the future If HUD has questions regarding this plan, please call Jean Peyton at (859)255-3334. Sincerely, ________________________________________________ Jean Peyton, Regional Property Manager Main Street Baptist Manor, Inc.

View Audit 38989

Finding 42481 (2022-001)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

HUD Housing Programs

#2022-001 - Special Tests and Provisions - Extremely Low-Income Description: Units that became available during the year were not rented to the required percentage of tenants with extremely low income. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Th...

#2022-001 - Special Tests and Provisions - Extremely Low-Income Description: Units that became available during the year were not rented to the required percentage of tenants with extremely low income. Action Taken: There were several move-ins during the 15-month period ended December 31, 2022. Three were before or during the transition to the current management company and thus the normal check for extremely low income was overlooked. Eastpoint Properties, Inc. has a policy whereby this information is checked as new tenants are selected.

View Audit 39156

Finding 42479 (2022-002)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

HUD Housing Programs

#2022-002 - Eligibility - Tenant File Documentation Description: Tenant file was missing documentation of the Enterprise Income Verification (EIV) system reports. Action Taken: This was the result of an error made by the previous management company whereby the tenant's name was spelled incorrectly...

#2022-002 - Eligibility - Tenant File Documentation Description: Tenant file was missing documentation of the Enterprise Income Verification (EIV) system reports. Action Taken: This was the result of an error made by the previous management company whereby the tenant's name was spelled incorrectly. The system took time to be corrected for this issue and the EIV was properly obtained in 2023. Eastpoint Properties, Inc. maintains EIV for all tenants under the Section 8 Housing Assistance program.

View Audit 39156

Finding 42473 (2022-002)

Material Weakness 2022

Victory Crest, Inc.

MD

Eligibility HUD Housing Programs

In 2022 management hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications. The new Directors of Operations (along with the Compliance Specialists) are responsible for reviewing the certification process to ensure that certi...

In 2022 management hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications. The new Directors of Operations (along with the Compliance Specialists) are responsible for reviewing the certification process to ensure that certifications are completed timely. In addition, any property that has late certifications consistently are required to submit an Action Plan to the Regional Manager and update weekly on the progress to address the outstanding certifications. Management?s regional team and director of operations are focused on timely completion of certifications and review reports daily to make sure this is on task.

View Audit 38987

Finding 42467 (2022-003)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. 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 2022-003: Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: Management will monitor and reconcile the cash receipts received from San Antonio Housing Authority. On February 15, 2023, the Company received $45,629 from the affiliated property. Finding 2022-003 Cleared. 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 Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42465 (2022-001)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcas...

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcasieu, LLC; HUD Project No. 115-11280; Amount $19,866 Total $65,358 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 2022-001: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 and Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: On April 3, 2023, the Company deposited $15,079 to fund the security deposit account for AAMHA Western Hill, LLC. On March 20, 2023, the Company deposited $30,413 to fund the security deposit account for AAMHA Cypress Cove, LLC. On March 14, 2023, the Company deposited $19,866 to fund the security deposit account for AAMHA Calcasieu, LLC. Finding 2022-001 Cleared. 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 Brandi Vitier, Board Member.

View Audit 39155

Finding 42464 (2022-002)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. 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 2022-002: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management will review the HUD Regulatory Agreement to ensure compliance governing surplus cash calculation and distributions. On March 28, 2023, Alamo repaid $61,764 to the Project. Finding 2022-002 Cleared. 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 Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42463 (2022-001)

Material Weakness 2022

Rj Gordon

LA

HUD Housing Programs

2022-1 ? Reserve for Replacement Account Underfunded Condition: The property did not make the required deposit amounts into the bank account on a monthly basis. Response: Management acknowledges that the monthly Reserve for Replacement deposits increased from $1,095 to $1,120 on 8/1/2021 through 7/3...

2022-1 ? Reserve for Replacement Account Underfunded Condition: The property did not make the required deposit amounts into the bank account on a monthly basis. Response: Management acknowledges that the monthly Reserve for Replacement deposits increased from $1,095 to $1,120 on 8/1/2021 through 7/31/2022 for an additional $25 for 12 months, totaling $300 and the monthly deposits increased again on 8/1/2022 from $1,120 to $1,146 for an additional $26 for 5 months, totaling $138 through 12/31/2022, for a grand total of $438 that was underfunded. This was an oversight, and we will correct this by depositing the $438 into the Reserve for Replacement account and will continue to make the $1,146 monthly deposits thereafter.

View Audit 39332

Finding 42459 (2022-002)

Significant Deficiency 2022

The Maples Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 40581 Questioned Costs: $1

Finding 42458 (2022-001)

Significant Deficiency 2022

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 40581

Finding 42372 (2022-004)

Significant Deficiency 2022

Jerusalem Judson Meadows, Inc.

OH

Questioned Costs HUD Housing Programs Cash Management

Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Action Take: The deposit that was due for the year ended September 30, 2021, the year under audit, of $28...

Recommendation: The Organization should perform its own calculation of surplus cash and remit required deposits to the residual receipts account within 60 days after year-end as required by HUD. Action Take: The deposit that was due for the year ended September 30, 2021, the year under audit, of $28,545 was not made until January 7, 2022.

View Audit 38247 Questioned Costs: $1

Finding 42370 (2022-002)

Significant Deficiency 2022

Jerusalem Judson Meadows, Inc.

OH

Questioned Costs HUD Housing Programs

Recommendation: Management personnel should monitor cash flows on a monthly basis in line with budget and correct the large amount of vendor overpayments that continue to occur (see finding 2020-001) in order to appropriately meet the current and future needs of the property and pay the delinquent d...

Recommendation: Management personnel should monitor cash flows on a monthly basis in line with budget and correct the large amount of vendor overpayments that continue to occur (see finding 2020-001) in order to appropriately meet the current and future needs of the property and pay the delinquent deposits. Action Taken: Management is reviewing the current year budget, claiming refunds from vendors, reviewing liabilities, and other cash needs of the Organization to determine the appropriate time to pay in the delinquent deposits to the replacement reserve.

View Audit 38247 Questioned Costs: $1

Corrective Action Plans

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