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Arcadia Haven, Inc. 064-Hd103
LA
HUD Housing Programs
Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Manag...
Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Management Agent Certification (form HUD-9839-B) to HUD for approval. Contact Person Responsible: Guretta Gray Completion Date: February 22, 2023
View Audit 35917
Finding 31531 (2022-001)
Significant Deficiency 2022
Notre Dame De La Mer, Inc.
MS
Procurement, Suspension & Debarment HUD Housing Programs Reporting
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits th...
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits the following corrective action plan for the year ended September 30, 2022: Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 35931
Egida Ryder, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 35156
Finding 31498 (2022-006)
Material Weakness 2022
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs Special Tests & Provisions
Statement of Condition #2022-006: During the year ended March 31, 2022, $15,000 was withdrawn from the reserve for replacement account without HUD approval. Additionally, the Corporation was charged a $26 early withdrawal penalty in connection to the withdrawal which was withdrawn without HUD approv...
Statement of Condition #2022-006: During the year ended March 31, 2022, $15,000 was withdrawn from the reserve for replacement account without HUD approval. Additionally, the Corporation was charged a $26 early withdrawal penalty in connection to the withdrawal which was withdrawn without HUD approval. Recommendation: The Agent should only withdraw funds from the reserve for replacements fund after receiving approval from HUD. The Agent should reimburse the reserve for replacements fund or not withdrawal future HUD approved withdrawals. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will reimburse the reserve for replacements account or not withdrawal future HUD approved withdrawals.
View Audit 26514 Questioned Costs: $1
Finding 31486 (2022-001)
Significant Deficiency 2022
Redi Corporation and Affiliates
CO
HUD Housing Programs Special Tests & Provisions
Statement of Condition #2022-001: At March 31, 2022, the Corporation's residual receipts accounts were not invested in interest bearing accounts. Recommendation: The Agent should transfer the residual receipts accounts to interest bearing accounts. Action(s) taken or planned on the finding: Agree...
Statement of Condition #2022-001: At March 31, 2022, the Corporation's residual receipts accounts were not invested in interest bearing accounts. Recommendation: The Agent should transfer the residual receipts accounts to interest bearing accounts. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation transferred the residual receipts accounts to interest bearing accounts on June 27, 2022.
View Audit 26514
Finding 31485 (2022-005)
Significant Deficiency 2022
Redi Corporation and Affiliates
CO
HUD Housing Programs Special Tests & Provisions
Statement of Condition #2022-005: During the year ended March 31, 2022, the waitlist maintained was not in compliance with HUD guidelines. The waitlist was combined with other contracts. In addition, the waiting list was missing information which is required to be maintained in accordance with HUD H...
Statement of Condition #2022-005: During the year ended March 31, 2022, the waitlist maintained was not in compliance with HUD guidelines. The waitlist was combined with other contracts. In addition, the waiting list was missing information which is required to be maintained in accordance with HUD Handbook 4350.3, including but not limited to, move-in dates and rejected applicants. Recommendation: The Corporation should revise their waitlist to be contract specific and ensure that all applicants are properly documented on the waiting list and are contacted and selected in chronological order. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will be separating the waiting list by contract and will follow all HUD regulations for waiting list requirements.
View Audit 26514
Finding 31484 (2022-004)
Material Weakness 2022
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs
Statement of Condition #2022-004: For the year ended March 31, 2022, the Corporation paid $88,576 to various related entities without HUD approval. Recommendation: The related entities should repay $88,576 to the Corporation. The Agent should consider obtaining written approval from HUD approval pr...
Statement of Condition #2022-004: For the year ended March 31, 2022, the Corporation paid $88,576 to various related entities without HUD approval. Recommendation: The related entities should repay $88,576 to the Corporation. The Agent should consider obtaining written approval from HUD approval prior to making any future distributions or payments to related entities. Action(s) Taken or Planned on the Finding: Agreed. The Agent concurs with the finding and agrees with the auditor's recommendation. The related entity will repay $88,576 to the Corporation.
View Audit 26514 Questioned Costs: $1
Finding 31483 (2022-003)
Significant Deficiency 2022
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs
Statement of Condition #2022-003: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $4,484 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...
Statement of Condition #2022-003: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $4,484 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) Taken or Planned on the Finding: Agreed. The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent will repay the prepaid management fees.
View Audit 26514 Questioned Costs: $1
Finding 31482 (2022-002)
Material Weakness 2022
Redi Corporation and Affiliates
CO
Questioned Costs HUD Housing Programs Special Tests & Provisions
Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to ...
Statement of Condition #2022-002: At March 31, 2022, the Corporation's reserve for replacement accounts were underfunded. Recommendation: The Agent should transfer $4,780 from the respective operating accounts to the reserve for replacements accounts. The Agent should make all required deposits to the reserve for replacements account. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will make the required monthly deposits into separate reserve for replacement accounts.
View Audit 26514 Questioned Costs: $1
Finding 31412 (2022-001)
Significant Deficiency 2022
McCormick Commission of Public Works
SC
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
SIFNIFICANT DEFICIENCY: 2022-001 SEGREGATION OF DUTIES: NAME OF CONTACT PERSON: CHERYL DANIELS, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE COMMISSIONERS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMMISSION TO PROVIDE OVERSIGHT AND INDEPEN...
SIFNIFICANT DEFICIENCY: 2022-001 SEGREGATION OF DUTIES: NAME OF CONTACT PERSON: CHERYL DANIELS, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE COMMISSIONERS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMMISSION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
View Audit 35901
Finding 31405 (2022-002)
Significant Deficiency 2022
Millbrook Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that...
Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Implementation Plan of Action(s): ? The District will establish a protocol for the timely review of all requisite payroll certifications/ Personal Activity Reports (PARs). Implementation Date: January 17, 2023 Person Responsible for Implementation: ? Ashley Burhans, District Treasurer
View Audit 32853
Finding 31363 (2022-001)
Significant Deficiency 2022
Wood Lane Apartments 042-Hd151-Wdd
OH
HUD Housing Programs Cash Management Reporting
Management has completed the required, corrective deposit to the residual receipts reserve of $1,704 in April 2023.
Management has completed the required, corrective deposit to the residual receipts reserve of $1,704 in April 2023.
View Audit 36686
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Reporting
Finding 2022-002: Plan: Director of Housing will monitor/review a 10% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff....
Finding 2022-002: Plan: Director of Housing will monitor/review a 10% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff. Anticipated Completion: December 31 , 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer 35
View Audit 26553
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Reporting Internal Control / Segregation of Duties
No corrective action necessary, completed prior to year end. See finding.
No corrective action necessary, completed prior to year end. See finding.
View Audit 26553
Southside Comm Housing CORP - Southside Manor
IL
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management made an additional deposit to make up for the deficit in August 2022.
Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management made an additional deposit to make up for the deficit in August 2022.
View Audit 32324
Finding 31233 (2022-001)
Significant Deficiency 2022
Valley Crossroads, Inc.
UT
HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to d...
1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to develop a plan to address staffing and turnover issues. This may include conducting a salary and benefits review to ensure that we are competitive in the market, providing opportunities for professional development and growth, and creating a positive work environment; (2) Prioritize the completion of annual recertifications: we will work with the team to prioritize the completion of annual recertifications. This will involve allocating additional resources, if necessary, and bringing in outside help to complete the recertifications on time; (3) Develop a monitoring plan: we will develop a monitoring plan to ensure that annual reexaminations are completed on time. This will include regular checks of tenant files and random sampling to ensure compliance with the regulations; (4) Train staff: we will ensure that all staff involved in the annual reexamination process are trained on the importance of completing them on time, the potential consequences of failing to do so, and the regulations and policies related to annual reexaminations; and (5) Implement a tracking system: we will implement a tracking system to ensure that annual reexaminations are completed on time. The system will include reminders for staff and tenants and a process for tracking the progress of each recertification.
View Audit 36537
Finding 31197 (2022-004)
Significant Deficiency 2022
Housing Authority of Kansas City, Missouri
MO
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Finding 2022 ? 004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO ? 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...
Finding 2022 ? 004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO ? 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Special Tests and Provisions ? Reasonable Rent Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: The Authority did not perform rent reasonableness procedures in accordance with program compliance requirements. Exceptions noted in 2 out of 80 files tested for reasonable rent requirements: Documentation for the determination of rent was not maintained for 1 sample. The contract rent did not agree to the rent determined reasonable for 1 sample. Cause: The Authority did not maintain documentation utilized to determine rent reasonableness. Auditors Recommendation: Recommend that the Authority implements controls to ensure that documentation is maintained in accordance with rent reasonableness requirements. Response to Finding 2022-004 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 80 files tested for reasonable rent requirements. Exceptions were noted in two instances, documentation for the determination of rent was not maintained for 1 sample; and the contract rent did not agree to the rent determined reasonable for 1 sample. Action Taken: A Corrective Action Plan has been developed to ensure that documentation is maintained in accordance with rent reasonableness requirements. Implementation began on August 1, 2023. To provide consistency, increase staff knowledge and reduce errors, training will be held immediately and then annually thereafter. In addition, HAKC will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Quality reviews will be conducted for all files to ensure that all required documents are in the files. It is anticipated it will take one year to complete the initial file review. After the initial review files will be selected randomly and reviewed according to an established quality control schedule. Each team member will be responsible to collect missing documents identified when completing an annual recertification, interim recertification or change of unit. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director Planned completion date for corrective action plan: March 1, 2024.
View Audit 28025
Finding 31196 (2022-003)
Significant Deficiency 2022
Housing Authority of Kansas City, Missouri
MO
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Finding 2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...
Finding 2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Special Tests and Provisions ? Housing Assistance Payment (HAP) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters- Condition: The Authority did not ensure the monthly HAP payment agreed between the HUD- 50058, HAP contract, and HAP register in accordance with program compliance requirements. Exceptions were noted in 2 out of 40 files tested for Housing Assistance Payments. In both instances, the HAP register did not agree to the HUD-50058 and HAP contract. Cause: The Authority did not identify variances between the HUD-50058, HAP contract, and HAP register. Auditors Recommendation: Recommend that the Authority implements controls to ensure the HAP paid agrees to the HUD-50058 and HAP contract. Response to Finding 2022-003 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 files tested for Housing Assistance Payments. In two instances, the HAP register did not agree to the HUD-50058 and HAP contract. Action Taken: A Corrective Action Plan has been developed to ensure the HAP register agrees with the HUD 50058 and HAP contract. Implementation began on August 1, 2023. To provide consistency for the HUD 50058 HAKC will increase staff knowledge and reduce errors through training. This will be held immediately and then annually thereafter. In addition, we will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. In regard to the HAP contract, going forward any new HAP contracts will be reviewed by the supervisor of the department before the HAP is enforced. The supervisor will sign the HAP contract if no errors are found. With this quality control in effect, the HAP contract will match the HAP register. Quality reviews will also be conducted by compliance to check the HAP contracts to make sure they comply. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director Planned completion date for corrective action plan: March 1, 2024.
View Audit 28025
Finding 31195 (2022-002)
Significant Deficiency 2022
Housing Authority of Kansas City, Missouri
MO
HUD Housing Programs Reporting Significant Deficiency
Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...
Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Reporting ? PIH Information Center (PIC) Reporting Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Exceptions were noted in 4 out of 40 recertifications. In each of the four instances, the HUD-50058 was unable to be located within the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Auditor?s Recommendations: Recommend that the Authority implement controls to ensure HUD-50058 recertifications are uploaded to PIC. Response to Finding 2022-002 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 Recertifications and identified four instances where the HUD- 50058 was not located within the PIC system. Action Taken: A Corrective Action Plan has been developed to ensure HUD-50058 recertifications are uploaded to PIC. Implementation began on August 1, 2023. To provide consistency, the plan is to upload the HUD-50058 sixty days in advance of the recertification date. HAKC will upload the HUD-50058 every week to ensure recertifications are registered in PIC. In addition, we will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director. Planned completion date for corrective action plan: March 1, 2024.
View Audit 28025
Finding 31193 (2022-003)
Significant Deficiency 2022
Peoria Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines....
2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: 1. The PHA will implementing a Compliance Team to create and enforce a quality assurance plan. The plan will include a 100% file audit of HCV Participant Files to ensure full compliance, and PHA will process all corresponding corrections. 2. The Quality Assurance employees will continue to complete 10% of monthly internal file audits for recertification and 100% of new admissions, to ensure accurate calculations. The Quality Assurance team will also ensure that all proper documentation is present and accurate in all participant files. 3. In addition, PHA will contract a third-party consultant to complete a one-time 100% file audit, then test 10% of participant files, monthly. 4. The HCV Department Team, except for our inspectors, will complete Rent Calculation Training and obtain the exam certification, with a minimum requisite passing score of 80% Additionally, the third-party consultant will provide the HCV Team with technical support required to reconcile file deficiencies noted during the 100% file audit. Planned completion date for the corrective action plan: December 31, 2023; Ongoing Person Responsible: Armeca Crawford, Chief Executive Officer
View Audit 25746
Finding 31191 (2022-002)
Significant Deficiency 2022
Peoria Housing Authority
IL
Equipment & Real Property Management HUD Housing Programs Significant Deficiency
Finding 2022-002 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with account...
Finding 2022-002 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The PHA understands the importance of accurately tracking both fixed assets and inventory. The PHA will revise policies around fixed assets and inventory and ensure that they are being followed to provide an accurate representation of what the PHA owns. Corrective Action Plan: The Peoria Housing Authority will do a review of the fixed asset listing and bring the necessary dispositions to be approved by the Board of Commissioners to accurately state fixed assets owned by the PHA. This will become an annual process to be completed by the Finance Department in coordination with PHA staff. An annual inventory count will be completed each year at fiscal year-end to ensure that what is reported reflects what is owned by the PHA. An allowance will be set up for any obsolete inventory. This will be addressed during the 2023 calendar year. Person Responsible: Armeca Crawford, Chief Executive Officer Bedrock Housing Consultants in coordination with the PHA Finance Department. Anticipated Completion Date: December 31, 2023
View Audit 25746
Finding 31190 (2022-001)
Significant Deficiency 2022
Peoria Housing Authority
IL
HUD Housing Programs Reporting Significant Deficiency
Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with acc...
Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Subsequent to December 31, 2022, the PHA procured the services of Bedrock Housing Consultants who have addressed the timeliness and accuracy of bank reconciliations as well as the monitoring of interfund accounts to ensure they are balanced. The PHA will resolve this issue during the 2023 calendar year. Corrective Action Plan: The Peoria Housing Authority (PHA) will continue to ensure timely and accurate financial reports. Bedrock Housing Consultants will continue to work with the Finance Department to ensure timely and accurate bank reconciliations are being performed. Staff will continue to participate in training in Housing Authority financial management to understand better the industry?s policies, procedures, and practices. The PHA will reconcile monthly all accounts, including accurate reconciliation of all bank accounts as well as balancing interfunds, and when possible reimbursing the amounts due. Any audit adjustments will be made in the proper period and in the accounts detailed per the auditor?s adjusting journal entry report. This will be addressed during the 2023 calendar year. Person Responsible: Armeca Crawford, Chief Executive Officer Bedrock Housing Consultants in coordination with the PHA Finance Department. Anticipated Completion Date: December 31, 2023
View Audit 25746
Finding 31186 (2022-001)
Material Weakness 2022
South Carolina Regional Housing Authority No. 1
SC
HUD Housing Programs Eligibility Material Weakness
2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not perform...
2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: September 19, 2023 Contact Information Brian Griswell, Executive Director SC Regional Housing Authority No.1 218 Spring Street Laurens, SC 29360 (864) 984-6568
View Audit 25743
Finding 31178 (2022-003)
Material Weakness 2022
Young Womens Christian Association of Greater Lafayette
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Correc...
2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Corrective Action Plan were adopted and phased in beginning September 2023. Those recommendations were: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.
View Audit 37339
Finding 31175 (2022-002)
Material Weakness 2022
Young Womens Christian Association of Greater Lafayette
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prio...
2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prior Corrective Action Plans were adopted and phased in beginning September 2023. Those recommendations were: ? Additional staff have been trained to review data entered into the client database monthly for quality assurance prior to running the reports used to complete program reports for grants. Three staff members complete this review monthly. ? Data is being entered into the client database and monitored regularly. ? Standardized reports from the database are used to compile program reports and backup documentation is saved. ? Program reports are reviewed and approved by the Chief Program Officer or the Chief Executive Officer prior to submission to granting agency. ? Program staff are entering client data into the client database in a timely manner. All client data must be entered before monthly reports are compiled. This data is also compiled in a Google doc which the Senior Director compares to output from the database. ? Client bed nights are being tracked in the client database rather than on a paper residential log. ? YWCA has requested an additional field be added to the client database to allow more detailed and accurate reporting. ? The Senior Director has conducted trainings for all staff related to accurate and timely collection and entry of client data into the database. YWCA continues to follow the preceding recommendations and has implemented the following additional internal controls and procedures to ensure data quality: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.
View Audit 37339
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