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Corrective Action Plans

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Finding 1215151 (2025-012)
Material Weakness 2025
Friends Alliance Housing Ii,inc D/b/a Friendship House
LA
HUD Housing Programs Reporting
Management will begin year-end closing procedures earlier, establish internal deadlines, engage the auditor earlier, and implement a REAC submission calendar assigning responsibilities and target dates. Evidence of timely submission will be retained, including confirmations or screenshots.
Management will begin year-end closing procedures earlier, establish internal deadlines, engage the auditor earlier, and implement a REAC submission calendar assigning responsibilities and target dates. Evidence of timely submission will be retained, including confirmations or screenshots.
View Audit 401818
Finding 1215150 (2025-011)
Material Weakness 2025
Friends Alliance Housing Ii,inc D/b/a Friendship House
LA
Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties
Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented...
Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented and remediated.
View Audit 401818
Finding 1215149 (2025-010)
Material Weakness 2025
Friends Alliance Housing Ii,inc D/b/a Friendship House
LA
Questioned Costs HUD Housing Programs Equipment & Real Property Management
Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retentio...
Management will request retroactive HUD disposition approval and either demonstrate proper handling of proceeds or reimburse/deposit funds as directed by HUD. A written fixed-asset policy will be implemented requiring HUD approval prior to asset disposal, Board approval of dispositions, and retention of HUD correspondence and disposition documentation.
View Audit 401818
Finding 1215122 (2025-001)
Material Weakness 2025
St. Louis Housing Authority
MO
Questioned Costs Eligibility HUD Housing Programs
Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Publi...
Management's Response: The St. Louis Housing Authority (SLHA) accepts the recommendation and acknowledges the excess of failed inspections discovered during the Single Audit. The 24-month inspection cycle is a strict requirement under Federal Regulation 24 CFR § 982.405(a), which mandates that Public Housing Authorities must inspect assisted units at least biennially. Furthermore, SLHA's Administrative Plan incorporates these HUD standards as mandatory operating procedures. Identified Causes of Deficiency: Supervisory Oversight, Operational Monitoring, and Compliance Enforcement The audit identified insufficient oversight in operational monitoring and compliance monitoring, which resulted in missed biennial inspection deadlines for inspections overdue by more than 48 months. This noncompliance with HUD inspection frequency requirements, combined with inadequate staff monitoring, compromised both program integrity and data accuracy. Ensuring that all assisted units meet Housing Quality Standards (HQS) is central to SLHA's mission to provide safe, decent, and sanitary housing. orrective Actions: Contract Assistance, Staffing Adjustments, and Enhanced Database Reviews SLHA has initiated a comprehensive corrective action plan designed to (1) eliminate the current backlog and (2) implement sustainable controls to ensure ongoing compliance. SLHA will engage an external provider to conduct Housing Quality Standards (HQS) inspections for a temporary period of approximately three months to accelerate backlog reduction. Current inspectors may be authorized to work overtime to increase daily inspection capacity during the remediation period. SLHA will also hire two additional inspectors to ensure adequate long-term staffing levels. SLHA will reduce the inspection backlog to zero overdue inspections exceeding 24 months and bring 100% of units into compliance with the biennial inspection requirement within 90 days of implementation. HCV Department leadership will implement mandatory retraining on HUD inspection requirements and perform biweekly inspection schedule reviews and monthly compliance monitoring to track timely inspection completion.
View Audit 401810
Finding 1215069 (2025-001)
Material Weakness 2025
Lee County, Florida
FL
Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs § 200.302 § 200.303 § 200.403
Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours r...
Community Development Block Grants Cluster Entitlements/Special Purpose – Assistance Listing No. 14.218 Recommendation: It is recommended the County modify its procedure to include: • Improve reconciliation procedures to verify hours per pay period recorded in quarterly spreadsheet agrees to hours recorded in the KRONOS system. • Record grant wages using the pay rate at the beginning of the quarter if recorded on a quarterly basis or use pay rates for each pay period if recorded on a pay period basis. Explanation of disagreement with audit finding: Management concurs with the auditor’s recommendations. Action taken in response to finding: • Document the audit process in a formalized SOP and cross train all reviewers from SRGA Admin, Budget, and Fiscal. • Create a checklist to accompany each personnel draw to ensure that after rates are verified that SRGA Admin certify that no RPAs or pay adjustments were approved during the pay periods reported and if there were, a second pay rate is entered for that draw and hours are split according to accurate rates/dates. • Document the cure process in the SOP to ensure that any errors found after the fact will be corrected with HUD to remain compliant and to ensure that no funds drawn in error are retained. • Include a date verification process prior to submission of the draw to ensure that staff did not duplicate any dates. This verification will be an audit of the Time Tracking Review completed by Admin staff. Ongoing training and coaching will be administered should duplicate entries be found on final draw reports. • Audit of all personnel draws for both allocations of CDBG-DR grants will be completed using the new SOP and verification tools before the end of FY2026. Name of the contact person responsible for corrective action: Nicole Turner, Director Planned completion date for corrective action plan: The above action plan will be implemented immediately; an audit of all personnel draws will be conducted using new process and checklists by the end of FY2026.
View Audit 401782
Finding 1214879 (2025-001)
Material Weakness 2025
Newburyport Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this tim...
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this time, staff experienced difficulties obtaining the required documentation needed to complete the audit in a timely manner. The NHA Board of Commissioners named Kim Kane as Interim Executive Director during Tracy Watson’s absence. Kim Kane will ensure all documentation is submitted in full and in a timely manner. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kim Kane, Interim Executive Director
View Audit 401612
Finding 1214865 (2025-003)
Material Weakness 2025
Saraland Manor, Inc.
MS
Subrecipient Monitoring Eligibility HUD Housing Programs
We agree with Finding 2025-003 and the recommendations described above. We will provide additional training to staff to ensure annual inspections are completed in a timely manner.
We agree with Finding 2025-003 and the recommendations described above. We will provide additional training to staff to ensure annual inspections are completed in a timely manner.
View Audit 401563
Finding 1214864 (2025-002)
Material Weakness 2025
Saraland Manor, Inc.
MS
Questioned Costs Subrecipient Monitoring Eligibility
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
View Audit 401563
Finding 1214863 (2025-004)
Material Weakness 2025
Saraland Manor, Inc.
MS
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
View Audit 401563
Finding 1214779 (2025-003)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We have a process to ensure that we keep all necessary forms, licenses, and certifications current and they are up to date. The current condition is due to an open elevator modernization project by EMI Elevator. Once completed, they will schedule the final inspection and the certificate will be obtained. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214778 (2025-002)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. This finding was due to the review if inspection work orders generated by staff, not tenant requests. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214777 (2025-001)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Questioned Costs Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Finding 2025-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214770 (2025-001)
Material Weakness 2025
Parallel Senior Villas, INC
KS
HUD Housing Programs Questioned Costs Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Responsible Party Name: Fred Arreguin Position: Chief Financial Officer Telephone Number: 816-561-4240 Finding 2025-001 (Material Weakness) Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditor’s finding. Corrective Action We performed the required repair and maintenance on the elevator issue identified during the February 23, 2026 inspection. The elevator company reinspected the elevator on April 1, 2026, and noted the issue was resolved. On April 3, 2026, we received a Certificate of Inspection that expires on February 23, 2027. Anticipated Completion Date April 3, 2026
View Audit 401507
Finding 1214700 (2025-002)
Material Weakness 2025
Housing Authority of the City of Eunice
LA
HUD Housing Programs
Recommendation: The family income and composition of all tenants should be reexamined at least once every 12 months and adjustments made to tenant rent and housing assistance payments as necessary using documentation from third-party verification. Client Response and Corrective Action: The PHA will ...
Recommendation: The family income and composition of all tenants should be reexamined at least once every 12 months and adjustments made to tenant rent and housing assistance payments as necessary using documentation from third-party verification. Client Response and Corrective Action: The PHA will reexamine all tenants within a 12-month period.
View Audit 401449
Finding 1214699 (2025-001)
Material Weakness 2025
Shawl II Senior Housing of Montague
MI
HUD Housing Programs Questioned Costs Cash Management
Shawl II, Senior Housing of Montague, respectfully submits the following corrective action plan for the year ended December31, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Ste 1 Lansing, MI 48912 Audit period: January 1, 2025 to Decemb...
Shawl II, Senior Housing of Montague, respectfully submits the following corrective action plan for the year ended December31, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Ste 1 Lansing, MI 48912 Audit period: January 1, 2025 to December 31, 2025 The findings from the December 31, 2025 schedule of findings, questioned costs, and recommendations are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Considered to be immaterial noncompliance Finding 2025-001 Recommendation: We recommend that management implement procedures to review the residual receipt account on a regular basis and ensure that residual receipt deposits are in accordance with HUD requirements. Management Comments: We agree with the facts and circumstances described above. Subsequent to year end, the Organization funded the residual receipt account for the amount of the deficiency of $10,582, and the account is now fully funded in accordance with HUD requirements. No underfunding existed as of the report date. Management has implemented procedures to make sure required residual receipt deposits from surplus cash are made to ensure ongoing compliance with HUD requirements.
View Audit 401445
Finding 1214654 (2025-002)
Material Weakness 2025
La Maison Acadienne, Inc.
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Ta...
FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifications and will provide accountants with extra training to monitor. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 401384
Finding 1214653 (2025-001)
Material Weakness 2025
La Maison Acadienne, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, La Maison Acadienne, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. ...
Oversight Agency for Audit, La Maison Acadienne, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2024 through September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month and that deficiencies noted in prior audit findings are adequately addressed. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250s on a monthly basis, and is a step that has been added on the month-end close checklist.
View Audit 401384
Finding 1214645 (2025-001)
Material Weakness 2025
Brompton Community Iii, LLC
TX
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.
View Audit 401357
Finding 1214644 (2025-001)
Material Weakness 2025
One Oaklake Vii, LLC
TX
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.
View Audit 401356
Finding 1214643 (2025-001)
Material Weakness 2025
One Oaklake Vi, LLC
TX
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.
View Audit 401355
Finding 1214642 (2025-001)
Material Weakness 2025
One Oaklake X, LLC
TX
Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely...
Comments on the Finding and Each Recommendation The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Reporting Views of Responsible Officials Management acknowledges the late submission and has implemented procedures to assign responsibility for FAC submission and track required deadlines. Management believes these actions will prevent recurrence. Auditee concurs with this finding. Auditee agrees with auditor recommendations. Completion Date or Proposed Completion Date: May 31, 2026 by Rebecca Copeland, Controller - Property Accounts Action(s) Taken or Planned on the Finding The electronic submissions will be entered into the online FAC system.
View Audit 401354
Finding 1214578 (2025-001)
Material Weakness 2025
Metzger Park Apartments Inc.
OR
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Finding # 2025-001 Type: Noncompliance Assisting Listing Number: 14.186 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Name of Federal Program: Low-Income Housing Preservation and Resident Homeownership Act (LIHPRHA) Corrective Action: Management will update the monthly repla...
Finding # 2025-001 Type: Noncompliance Assisting Listing Number: 14.186 Federal Agency: U.S. Department of Housing and Urban Development (HUD) Name of Federal Program: Low-Income Housing Preservation and Resident Homeownership Act (LIHPRHA) Corrective Action: Management will update the monthly replacement reserve deposit to $2,367 in accordance with the HUD Regulatory Agreement and make the remaining catch‑up deposit of $2,249 as soon as feasible. Anticipated Completion Date: June 30, 2026
View Audit 401241
Finding 1214571 (2025-001)
Material Weakness 2025
Jackson Housing Authority
TN
HUD Housing Programs Internal Control / Segregation of Duties
To assure program compliance with Housing Quality Standards (HQS), the Jackson Housing Authority's (JHA) Housing Choice Voucher (HCV) program will conduct a comprehensive review of all units to identify any that are overdue for HQS inspections. This will be done by utilizing the adhoc report in HUD'...
To assure program compliance with Housing Quality Standards (HQS), the Jackson Housing Authority's (JHA) Housing Choice Voucher (HCV) program will conduct a comprehensive review of all units to identify any that are overdue for HQS inspections. This will be done by utilizing the adhoc report in HUD's PIC Secure Systems, along with the Past Due Inspections report in Emphasys Elite, JHA's current software. Any past due inspections will be scheduled and completed within 30 days. Fourteen of the fifteen inspections that were cited in the 2025 financial audit, all now have a passed inspection for the 2025 fiscal year. The one remaining inspection has been sent to JHA's third party inspection company, McCright and Associates, and has been imported and will be scheduled for inspection before current month's end. JHA currently has one staff member who is HQS certified and will work closely with the Director or Rental Assistance, as well as with McCright and Associates, to monitor and track the inspection processes, via daily correspondence and tracking log sent from McCright and Associates. We will also work with Emphasys Elite (software provider) to assure that automated reminders are in place to give 60-90 days' notice of upcoming inspection deadlines. Monthly internal reviews will be conducted to verify that all units follow HQS inspection schedules and rent abatements will be enforced according to federal regulations. The Director of Rental Assistnce, Sheronda Watson, remains responsible for program oversight and compliance. If you have questions or need anything further, please feel free to contact me at 731-422-1671 ext.103 or mreid@jacksonha.com.
View Audit 401231
Finding 1214553 (2025-003)
Material Weakness 2025
Sioux Falls Housing and Redevelopment Commission
SD
HUD Housing Programs
Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2026
Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2026
View Audit 401229
Finding 1214441 (2025-002)
Material Weakness 2025
Michigan Rural Water Association
MI
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of f...
Finding – Title 2 CFR Part 200 and the terms of the federal award require recipients to comply with program reporting requirements, including the timely submission of required financial reports. Timely reporting is a key internal control over compliance designed to ensure appropriate monitoring of federal expenditures and program activity. Under the Technical Assistance and Training Grants - Circuit Rider Services program, the National Rural Water Association requires recipients to submit monthly financial reports no later than 10 working days after the month following the reported activity. For the period January through May 2025, all required monthly financial reports were submitted timely. However, for the period June through December 2025, all monthly financial reports were submitted after the required deadline, in some cases significantly late. Recommendation – The auditor recommends that management strengthen internal control over compliance by: • Establishing documented procedures and internal deadlines to ensure monthly financial reports are prepared and submitted in accordance with program requirements. • Implementing management-level review and monitoring controls to verify that required reports are submitted timely, particularly during periods of staff transition. • Ensuring that personnel responsible for federal reporting possess the appropriate experience and training related to federal grant compliance requirements. • Developing contingency plans or cross-training procedures to ensure continuity of compliance functions in the event of future personnel turnover. Action to be taken – Documented policies and procedures were left for the succeeding financial manager. The Finance Director who left the Organization was also available as a consultant during the rest of 2025. Help was made available to the new financial personnel through both executive management and the consultant. More in-depth training and screening will be prepared in succession planning by the current Finance Director during the summer of 2026. Emphasis will be given to timeliness and accuracy. New programs are also being screened for payroll and expense reporting, allowing for direct import as opposed to manual entry, allowing for better accuracy and timing of financial reports. The new Standard Operating Procedures will be shared with Executive management so they might step in in the event that there is a gap in the financial management position. Executive management is also evaluating the use of an independent accounting firm in the event of a vacancy in the future. Estimated completion date – December 31, 2026 Responsible person – Jennifer Lewis, CPA, Finance Director
View Audit 401144
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