Corrective Action Plans

Finding 25564 (2022-003)

Material Weakness 2022

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

We concur with the recommendation: FHC Hired Nelrod to train, correct PIC errors and complete recertification?s, Also Public Housing staff is helping with recertification?s.

View Audit 23230

Finding 25563 (2022-004)

Material Weakness 2022

Flint Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

We concur with the recommendation: The Director of Asset Management is reviewing files for accuracy and completeness.

View Audit 23230

Finding 25556 (2022-010)

None 2022

Philadelphia Legal Assistance Center, Inc.

PA

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of ...

Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of immigration eligibility whenever the LSC regulations require it. We are also in the process of developing an enhanced system of overseeing case files so that if the documentation is missing in a case, that case is deselected from the annual Case Service Reports.

View Audit 23277

Finding 25554 (2022-002)

Material Weakness 2022

Keller School District No. 3

WA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller WA 99140 (509) 725-1481 Corrective action the auditee plans to take in response to the finding: The District recognizes and acknowledges deficiencies and errors by the District and its financial management contractor in collecting and reporting data pursuant to its Impact Aid application to the Federal Department of Education. While it has not been possible to identify how these originated, they appear to have been in place for a number of years, perhaps more than a decade, related to Washington State?s broad school choice policies and, not identified in previous audits by either Federal or State agencies. Regardless, the District has satisfactorily resolved outstanding data collection and reporting issues with the Department and has put in place administrative controls via training and oversight to comply with requirements. In the past ten months since the deficiencies were identified, the District has taken the following steps to address those and to come into compliance. The District Superintendent, District Secretary and Chair of the School Board were tasked with communicating and negotiating with Department officials. In a series of Zoom meetings, trainings and phone calls, the District team was made aware of the deficiencies, provided with guidance of strategies to correct those and with guidance on addressing the effects of Washington State?s school choice policies on Impact Aid. As a result of that guidance, the District corrected its data collection and validation methodology, proposed and negotiated tuition agreements with three adjoining Districts, proposed and negotiated repayment agreements with those Districts and the Department. Future data collection and validation will be reviewed by the District?s financial management contractor, Education Service District 101. District administration and Board will send representatives to attend the annual conference of the National Association of Federally Impacted Schools in Washington, DC, and to meet with Department staff to review the application and its data. The District will take part in any relevant training opportunities offered by the Department or by the Office of the Superintendent of Public Instruction. Anticipated date to complete the corrective action: immediate action in 2023

View Audit 22609 Questioned Costs: $1

Finding 25497 (2022-001)

None 2022

St. Anne Residence

IL

HUD Housing Programs Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications ...

U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Margaret Perine Planned completion date for corrective action plan: In process

View Audit 21278

Finding 25486 (2022-001)

Significant Deficiency 2022

Warrior Run Manor 034-11170/pa26t815007

PA

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period:...

WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects: Section 207 / 223(f) ? Assistance Listing No. 14.155 Recommendation: Management of the Corporation should communicate the importance of timely and accurate processing of requests with the Project?s mortgagee, and design controls to ensure an adequate review process is in place to reconcile activity of HUD restricted accounts to the requirements as established pursuant to provisions of regulations in accordance with federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The dollar difference, between required deposits and actual deposits made during 2022, was deposited in arrears to the replacement reserve account in March 2023. Management has developed processes to verify replacement reserve deposits are made timely and for the accurate required amounts. Name(s) of the contact person(s) responsible for corrective action: Shaun Smith, President, Albright Care Services Planned completion date for corrective action plan: Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Shaun Smith at 570-522-3889.

View Audit 22635

Finding 25414 (2022-002)

Significant Deficiency 2022

Housing Authority of the County of Santa Cruz

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial S...

Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussion with management, there was a failed inspection that did not pass reinspection within 30 days without penalty. Context: There are approximately 5,068 units. Of a sample size of twenty-five (25) failed inspections, one failed inspection did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $10,276 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing . Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management is in the process of updating procedures and practices related to inspections and HAP abatement. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 25622 Questioned Costs: $1

Finding 25413 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Santa Cruz

CA

Questioned Costs HUD Housing Programs Eligibility

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. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develo...

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. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Catalog Numbers: 14.871 and 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 5,068 units. Of a sample size of fifty-nine (59) tenant files, the following was noted: - HUD 9887 Form was missing in 4 files - Annual HUD 50058 recertification form and verification of income and assets was missing in 1 file - Lead based paint disclosure form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $59,947 Cause: There is a significant deficiency in compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly maintained tenant files in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced a large backlog of reexaminations along with higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management has developed and implemented a plan to rapidly work through the backlog, bringing the program into compliance. Current HUD SEMAP data reflects that 96% of reexaminations have been completed in a timely manner, which is high enough to provide full points for this SEMAP indicator. Authority management will continue to monitor and strive towards 100% timely recertifications by the end of this fiscal year. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 25622 Questioned Costs: $1

Finding 25405 (2022-003)

None 2022

Jewish Community Senior Citizens Housing Corporation

OH

Questioned Costs HUD Housing Programs Reporting

Finding Number: 2022-003 Condition: The Corporation repaid approximately $188,000 of owner advances without HUD?s approval resulting in an unauthorized use of operating cash. Planned Corrective Action: The related party has repaid the Corporation by returning the $188,000 that was paid to the relate...

Finding Number: 2022-003 Condition: The Corporation repaid approximately $188,000 of owner advances without HUD?s approval resulting in an unauthorized use of operating cash. Planned Corrective Action: The related party has repaid the Corporation by returning the $188,000 that was paid to the related parties without HUD approval. Contact person responsible for corrective action: Tanya Hahn Anticipated Completion Date: March 27, 2023

View Audit 21649 Questioned Costs: $1

Finding 25404 (2022-002)

None 2022

Jewish Community Senior Citizens Housing Corporation

OH

HUD Housing Programs Reporting

Finding Number: 2022-002 Condition: The Corporation failed to refund the security deposit for one tenant within 30 days of the moveout date. Planned Corrective Action: The Corporation has taken measures to change the process of issuing refunds to reduce the likelihood of late refunds. Contact person...

Finding Number: 2022-002 Condition: The Corporation failed to refund the security deposit for one tenant within 30 days of the moveout date. Planned Corrective Action: The Corporation has taken measures to change the process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Tanya Hahn Anticipated Completion Date: February 17, 2023

View Audit 21649

Finding 25258 (2022-001)

Significant Deficiency 2022

Breakthrough Phase I, Inc.

TN

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from ...

CORRECTIVE ACTION PLAN Breakthrough Phase I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING NO. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the One Site Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.

View Audit 22032

Finding 25187 (2022-003)

Significant Deficiency 2022

School District of Mishicot

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.

View Audit 22062

Finding 25181 (2022-001)

None 2022

Carbondale Senior Housing Corporation Phase IV

CO

HUD Housing Programs Special Tests & Provisions

Carbondale Senior Housing Corporation Phase IV, dba Crystal Meadows IV (?CSHC Phase IV?) respectfully submits the following corrective action plan for the year ended June 30, 2022. CSHC Phase IV agrees that the surplus cash cal...

Carbondale Senior Housing Corporation Phase IV, dba Crystal Meadows IV (?CSHC Phase IV?) respectfully submits the following corrective action plan for the year ended June 30, 2022. CSHC Phase IV agrees that the surplus cash calculation for June 30, 2021 is correct and that the required deposit was not made to a separate bank account. Moving forward, management will review and calculate surplus cash following the close of each fiscal year to ensure the deposit, if applicable, is made within the 60-day period as required by HUD. Jerilyn Nieslanik, Executive Director In August 2022, a new bank account for CSHC Phase IV was opened, with the June 30, 2021 calculated surplus cash transferred. No additional deposit is required for the June 30, 2022 fiscal year end.

View Audit 21867

Finding 25130 (2022-002)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process ...

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process was instituted January 1, 2023 and has proved to be an upgrade in our internal control environment.

View Audit 22621

Finding 25129 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result ...

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result of interruption in inspections due to an unprecedented pandemic. Although, inspections were reinstated, the Housing Authority failed to complete all catch-up inspections. The Housing Authority hired a third-party vendor to conduct all inspections as a result of this deficiency. We have also hired a compliance officer to conduct file audits and confirm that all HUD required policies are met in all programs. We believe that these adjustments will ensure that our internal control environment is greatly improved.

View Audit 22621

Finding 25081 (2022-001)

None 2022

Independent Housing I, Inc. - Independence House 023-Eh-020

MA

HUD Housing Programs

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2022-001: Major Programs: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 RECOMMENDATION The auditor recommends ensuring all disbursements are thoroughly reviewed prior to au...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2022-001: Major Programs: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 RECOMMENDATION The auditor recommends ensuring all disbursements are thoroughly reviewed prior to authorizing the expense to be paid. ACTION TAKEN The Project will be reimbursed by the other project for the expense paid on its behalf.

View Audit 25404

Finding 25057 (2022-001)

None 2022

National Church Residences of Kingsport, Inc. D/b/a Kiwanis Towers

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 30, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: September 27, 2022

View Audit 21416

Finding 25006 (2022-001)

None 2022

Ncr of Brighton Heights, Pennsylvania D/b/a Riverview Manor

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: March 25, 2022

View Audit 22754

Finding 24967 (2022-001)

Significant Deficiency 2022

Pcm Senior Housing, Inc. D/b/a Shady Park Place

PA

HUD Housing Programs Procurement, Suspension & Debarment Special Tests & Provisions

CORRECTIVE ACTION PLAN March 31, 2023 United States Department of Housing and Urban Development PCM Senior Housing, Inc. d/b/a Shady Park Place, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Ma...

CORRECTIVE ACTION PLAN March 31, 2023 United States Department of Housing and Urban Development PCM Senior Housing, Inc. d/b/a Shady Park Place, respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2022 ? December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: Procedures should be implemented to ensure the Property makes the required deposits to its residual receipts account within the 90 days following year end. Action taken: Diana Bobak, Director of Finance will double check all audit requests for residual receipt deposits 60 days after the financials are issued with all staff. If the Department of Housing and Urban Development has questions regarding this plan, please call Diana Bobak at 412-349-3942. Sincerely yours, Diana Bobak Director of Finance Brandywine Agency, Inc.

View Audit 26876

Finding 24922 (2022-001)

Significant Deficiency 2022

Housing Authority of Kansas City Kansas

RI

Eligibility HUD Housing Programs Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and an...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and annual reexamination period. Management has decided not to purge tenant files for the current program participants. For the participants who are not in the program, the file will not be purged for a minimum of three years. In this specific instance, the participant entered the program in 2012 and ended program participation on March 31, 2022. The original file had been purged. Name of Responsible Person: Cherrie Escobar, Director of Section 8 Projected Completion Date: March 31, 2023

View Audit 20984

Finding 24853 (2022-001)

None 2022

Harvard Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action pla...

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project failed to comply with the repayment terms of a HUD approved, replacement reserve loan. Recommendation: The Project should deposit $5,606 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,606 to the replacement reserve account as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 25254 Questioned Costs: $1

Finding 24829 (2022-002)

Significant Deficiency 2022

Jackson Metropolitan Housing Authority

OH

HUD Housing Programs

Jackson MHA completed the required inspection, but we were unable to provide the completed inspection report generated by our software company. After speaking with our software company, they were also unaware why the software did not have the inspection report under the inspections tab. The software...

Jackson MHA completed the required inspection, but we were unable to provide the completed inspection report generated by our software company. After speaking with our software company, they were also unaware why the software did not have the inspection report under the inspections tab. The software does show the inspection was completed under the occupancy tab. JMHA was unable to provide a copy of the inspection report. Going forward, the Executive Director and staff will ensure that all required inspection documentation will be printed and placed in the tenant files immediately following the unit?s inspection. If we are unable to print the inspection documentation, we will immediately contact our software company to address the situation and not wait until the documentation is requested. All tenant files will be inspected and reviewed by staff monthly to ensure that all pertinent documentation is in place.

View Audit 26271

Finding 24828 (2022-001)

Material Weakness 2022

Jackson Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff doc...

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff documents were misplaced. Going forward, the Executive Director and staff will place a high emphasis on ensuring that all third-party verifications are stamped with the date received and placed in tenant files upon receipt of the documents. All tenant files will be inspected and reviewed by staff monthly to ensure all pertinent documentation is in place.

View Audit 26271

Finding 24827 (2022-001)

Significant Deficiency 2022

Exeter Housing Authority

NH

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2022-001 Auditee's response and Planned Corrective Action Planned Implementation Date of Corrective Action: All annuals, interims, and rent increases being processed after March 1, 2023. Person Responsible for corrective Action: Margaret Dooling - HCV Housing Manager The Exeter Housing Authority has...

2022-001 Auditee's response and Planned Corrective Action Planned Implementation Date of Corrective Action: All annuals, interims, and rent increases being processed after March 1, 2023. Person Responsible for corrective Action: Margaret Dooling - HCV Housing Manager The Exeter Housing Authority has changed the policy of documenting rent reasonableness. Going forward all files will document the rent reasonableness by filling out the point system chart at the bottom of each inspection report on bottom of the rent reasonableness point total page. This will be compared to the Rent Reasonableness Chart for the particular year that is supplied by NHHFA on the price range based on the total points. A copy of the NHHFA chart will also be attached in the file as well. This will be done for every new admission, annual inspection, as well as rent increase request.

View Audit 25187

Finding 24824 (2022-001)

Significant Deficiency 2022

City of Platteville

WI

Internal Control / Segregation of Duties HUD Housing Programs

Finding #2022-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control ov...

Finding #2022-001- Segregation of Duties Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Condition: A properly designed system of internal control includes adequate staffing, policies, and procedures to properly segregate duties. All internal control duties can be classified into four broad categories: authorization, custody, recordkeeping, and reconciliation. No one person should have control of two or more of these four categories for any one cycle. There are key controls related to significant transaction cycles that are important in reducing the risk of errors or irregularities. Currently, there are the following overlapping duties: - Both Accounting Specialists have the authority to enter invoices into the system, print checks, and have access to the electronic signatures. Preferably, the check cutting process would separate the entering of payment information into the system and the ability to print signed checks. - One Accounting Specialist creates deposits and makes deposits with the bank. Although not the standard procedure, the Accounting Specialist has the authority to collect cash receipts. Ideally, separate individuals would collect cash and make deposits. - The Housing Authority Executive Director opens the mail, creates deposits and takes deposits to the bank. The Executive Director also enters invoices into the system and prints checks. The Board of Commissioners approves disbursements and all checks require dual signatures. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Cause: Limited number of personnel. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with this finding but do not believe it is cost effective to increase personnel to bring about a more effective segregation of duties.

View Audit 20767

Corrective Action Plans

Filters