Corrective Action Plans

Finding 40096 (2022-001)

Significant Deficiency 2022

TN

HUD Housing Programs Eligibility

Brownsville Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2022 B. FINDINGS - FINANCIAL ST...

Brownsville Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2022 B. FINDINGS - FINANCIAL STATEMENTS AUDIT None C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Family Eligibility Files Federal Program: Housing Choice Voucher, CFDA No. 14.871 Criteria: The Authority?s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family?s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant's rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA's tenant selection policies. e. Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Condition: Exceptions were noted in the review of family eligibility files. Questioned costs: None Context: Testing of nineteen family files revealed the following deficiencies: 1. Three files contained errors in the documentation of household income. 2. One file lacked social security number documentation. 3. One file lacked appropriate rent reasonableness documentation. 4. One file lacked a housing quality standard (HQS) ?passed? inspection. Recommendation: A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Views of responsible We will comply with the auditors? recommendations. We have already begun officials and planned reviewing files and corrected the deficiencies. corrective actions:

View Audit 44295

Finding 40079 (2022-001)

Significant Deficiency 2022

Marion Street Apartments, Inc.

OR

HUD Housing Programs Special Tests & Provisions

Finding No. 2022-001; Federal Assistance Listing Number 99.999 Statement of Condition: In connection with our lease file testing one out of one tenant files tested did not have a security deposit refunded timely. Corrective Action: Generally, security deposits are refunded timely unless there are un...

Finding No. 2022-001; Federal Assistance Listing Number 99.999 Statement of Condition: In connection with our lease file testing one out of one tenant files tested did not have a security deposit refunded timely. Corrective Action: Generally, security deposits are refunded timely unless there are unique circumstances. Management will follow appropriate procedures in refunding security deposits on a timely basis. Fiscal will work with property management department to notify them if a security deposit is outstanding after a tenant has moved in.

View Audit 47410

Finding 40037 (2022-001)

Significant Deficiency 2022

Ucr of Holly Springs, Mississippi, Inc. D/b/a Hollyview Place

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 45251

Finding 39989 (2022-002)

Significant Deficiency 2022

Fowler Christian Apartments, Inc.

TX

Questioned Costs Eligibility HUD Housing Programs

Views of Responsible Officials: Executive management agrees with this finding, and has provided additional training to employees responsible for processing move outs.

View Audit 45799 Questioned Costs: $1

Finding 39974 (2022-002)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-002 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39932 (2022-001)

Significant Deficiency 2022

Mayfield Manor II

FL

HUD Housing Programs Reporting

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N U...

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain verification in the tenant files. Action Taken: Due to a change in staff the project was not able to perform file reviews on all tenants. Going forward, the regional director will ensure the files are adequately maintained. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 37520

Finding 39931 (2022-002)

None 2022

Mayfield Manor II

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N U...

Oversight Agency for Audit National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2021 through March 31, 2022 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to monitor the calculation of management fees. Action Taken: Going forward there will be a monthly analysis of management fees. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 37520

Finding 39928 (2022-008)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Cash Management Allowable Costs / Cost Principles HUD Housing Programs

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time betw...

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time between the drawdown of Federal funds from the Federal government and subsequent disbursement for Federal program purposes. The auditing firm haphazardly tested 3 expenditures of the 7 transactions that occurred in fiscal year 2022 and found that the time between drawdown and disbursement of Federal funds by the State was not minimized. Current Status of Corrective Action Plan Concur. The U.S. Treasury wired Homeowner Assistance Funds (HAF) as a lump sum payment thus B&F did not have to submit a drawdown request to obtain the funds. Since B&F did not have control over the timing of the receipt of the funds, it is unclear how B&F could have complied with the requirement of 31 CFR Part 205 to minimize the timing of the disbursement of the funds. B&F had consulted with the U.S. Treasury on how to best comply with this requirement but has not received a response thus far. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39868 (2022-003)

Material Weakness 2022

Full Harvest Housing, Inc.

IA

Special Tests & Provisions HUD Housing Programs Material Weakness

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed in...

I agree to this finding. Because of a shortfall last fiscal year into the replacement reserves due to lack of funds, HUD did allow us to transfer funds from the residual reserves back into the replacemnt reserves to make up the difference. The amount was 3406.00, the same amount that was placed into the residuals from that fiscal year, plus 594.00 from operating funds. Those totals added up to 4000.00 that we were short. That issue has been resolved and occurred on June 22, 2022. This fiscal year, we also were too short on operating funds to make the full replacement funds as required by HUD into the replacement. Management was not aware that HUD could suspend the amounts required. Now that the back subsidies have been received, management will try to get transfers caught up or request a suspension of deposits as soon as possible.

View Audit 44874

Finding 39860 (2022-001)

None 2022

Pecan Village, Inc.

TX

HUD Housing Programs Reporting

Auditee's Response: Management has contacted the Property and Liability Broker about the high costs to insure the property. The Broker has agreed not to escalate the prices for the upcoming year. The reserve for replacement has ample funds to request reimbursements of qualified expenditures for the ...

Auditee's Response: Management has contacted the Property and Liability Broker about the high costs to insure the property. The Broker has agreed not to escalate the prices for the upcoming year. The reserve for replacement has ample funds to request reimbursements of qualified expenditures for the last two years to catch up on outstanding payables and fund the deficiency in the security deposits. Management is going to request a Budget Based Rent increase for the property since the OCAF increases for the last few years do not keep up with the extraordinary escalation of operating costs of the last three years. Management believes that with these steps it will be able to return to its previous cash flow position. Completion date: 12.31.23 For corrective action plan Silver Lake Retirement Community And The Oaks Retirement Community 2022 Corrective Action Plan Audit Finding 2022-001: Cash will be transferred from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability. Name and Title of contact person responsible for corrective action: Linda Holder Vice President ? Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098 713-526-9470

View Audit 36897

Finding 39836 (2022-006)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-006 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....

2022-006 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: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39835 (2022-005)

Material Weakness 2022

Housing Authority of Racine County

WI

Special Tests & Provisions HUD Housing Programs Material Weakness

2022-005 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....

2022-005 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: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39834 (2022-004)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-004 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....

2022-004 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: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39833 (2022-003)

Material Weakness 2022

Housing Authority of Racine County

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 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....

2022-003 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: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39799 (2022-001)

Significant Deficiency 2022

Dalton Senior Housing, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.

View Audit 37154

Finding 39695 (2022-003)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

HUD Housing Programs Special Tests & Provisions Cash Management

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance

View Audit 37690

Finding 39694 (2022-002)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois

View Audit 37690

Finding 39681 (2022-001)

Significant Deficiency 2022

Cook County, Illinios

IL

Subrecipient Monitoring Procurement, Suspension & Debarment HUD Housing Programs

Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Dev...

Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Development (DPD) will update the current Policies and Procedures established for complying with Federal Funding Accountability and Transparency Act Subaward Reporting System and update the Sub-Recipients Required Information Form to inform staff of the threshold criteria which requires reporting of each subrecipient receiving $30,000.00 or more of CDBG funding. The updated form will include 1) HUD links identified below that will provide clarification, from archived trainings and 2) the latest regulations to ensure collection of pertinent and full award information. FSRS - Federal Funding Accountability and Transparency Act Subaward Reporting System https://www.hud.gov/program_offices/comm_planning/FSRS https://www.hudexchange.info/trainings/courses/fsrs-reporting-at-hud-cpd-learning-session/ https://files.hudexchange.info/resources/documents/ffata-subaward-reporting-system-webinar-slides.pdf DPD will incorporate a review of these processes during the department?s evaluation of Grant Agreement Execution procedures. Responsible Staff Person ? Deputy Director of Community Development DPD Schedule for Completion ? October 30, 2023 Anticipated Timeline for full Implementation of Corrective Action ? December 30, 2023

View Audit 37825

Finding 39659 (2022-001)

None 2022

A.c. Ware Housing Development Fund Company, Inc.

NY

Special Tests & Provisions HUD Housing Programs

Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and ...

Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has deposited the underfunded amount of $10,850 into the reserve for replacements account on December 19, 2022.

View Audit 37949

Finding 39658 (2022-001)

Significant Deficiency 2022

Odd Fellows South Oak Building CORP

NE

Questioned Costs HUD Housing Programs Cash Management

Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surpl...

Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate Residual Receipts Fund within 90 days of fiscal year end. As a result, the Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the Residual Receipts Fund within 90 days of fiscal year end. Action(s) taken or planned on the finding: Management deposited the $66,982 to the Residual Receipts Fund on May 13, 2022. No further action is required.

View Audit 37823 Questioned Costs: $1

Finding 39654 (2022-002)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 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 Keystone Place 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 36917 Questioned Costs: $1

Finding 39653 (2022-001)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 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 Keystone Place 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 36917

Finding 39615 (2022-001)

Material Weakness 2022

Bickford Street Elderly Housing Corporation

MA

Questioned Costs HUD Housing Programs

Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this ...

Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this nature are not made in the future. Corrective Action: The Sponsor has repaid the fees to the Project as requested by HUD.

View Audit 44829 Questioned Costs: $1

Finding 39587 (2022-002)

Significant Deficiency 2022

Lima Ecumenical Housing Corporation Dba Pilgrim Place Apts 043-11199

OH

Questioned Costs HUD Housing Programs Cash Management

Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus C...

Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate residual receipts fund within 90 days of the fiscal year end. The Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the residual receipts fund within 90 days of fiscal year end. Action(s) Taken and Planned on the Finding: Management deposited the $15,276 to the residual receipts fund on May 31, 2022. No further action is required.

View Audit 37873 Questioned Costs: $1

Finding 39499 (2022-001)

Significant Deficiency 2022

Grundy County Supportive Housing Corp, Friendship Place Apartments

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 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 Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.

View Audit 34013

Corrective Action Plans

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