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Corrective Action Plans

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Finding 1155752 (2024-002)
Material Weakness 2024
Housing Authority of Okanogan County
WA
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Com...
2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Comprehensive Compliance Monitoring Review review by the Seattle Field Office of the U.S. Department of Housing and Urban Development. Their review report dated May 23, 2024 identified a number of findings and recommendations which were implemented in June and July 2024 by the Housing Authority of Okanogan County. The Housing Authority of Okanogan County provided the Seattle Field Office of the U.S. Department of Housing and Urban Development supporting information documenting resolution and correction of each item identifi ed in thei r report. On October 30. 2024 Seattle Field Office of the U.S. Department of Housing and Urban Development issued a letter documenting that the Authority has fully remedied each finding.
View Audit 368039
Finding 1155749 (2024-001)
Material Weakness 2024
Housing Authority of Okanogan County
WA
HUD Housing Programs Reporting
2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance...
2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance with Federal requirements. We are reviewing our year end accounting procedures and have implemented several changes ensuring our 2024 required Federal reports will be completed and filed timely.
View Audit 368039
Finding 1155730 (2024-001)
Material Weakness 2024
Houston Advanced Research Center
TX
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, ...
Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Management’s response: Management concurs with the finding. This issue arose because the non-federal flow-through sponsor required certain in-kind cost share amounts to be invoiced as direct expenses, which conflicted with federal cost principles. It is important to note that while the questioned costs increased reported revenue for 2024, the program had unreimbursed expenditures. Corrective actions were implemented in the first half of 2025, including the hiring of new Grants and Contracts Management staff and strengthening of internal controls, to ensure compliance with federal requirements and prevent recurrence in future reporting. Responsible officer: Carmen Osier, Director of Business Operations. Estimated completion date: June 30, 2025.
View Audit 368026 Questioned Costs: $1
Finding 1155729 (2024-008)
Material Weakness 2024
Area Xv Multi-County Housing Agency
IA
HUD Housing Programs Material Weakness
Finding 2024-008 See response to finding 2024-004.
Finding 2024-008 See response to finding 2024-004.
View Audit 368025
Finding 1155728 (2024-007)
Material Weakness 2024
Area Xv Multi-County Housing Agency
IA
HUD Housing Programs Material Weakness
Finding 2024-007 See response to finding 2024-003.
Finding 2024-007 See response to finding 2024-003.
View Audit 368025
Finding 1155725 (2024-001)
Material Weakness 2024
The Housing Authority of the City of Greenville
SC
HUD Housing Programs Eligibility Significant Deficiency
The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and som...
The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and some at the decision of staff. Initial eligibility is currently being restructured with an emphasis on new admissions. All procedures and processes are being evaluated for accuracy, with emphasis on the noted area of noncompliance and includes a complete review and update to the Administrative Plan. There will be increased staff training and file review. In July 2024, TGHA transitioned project-based files from a property management team to the Housing Choice Voucher Department. The files had not been electronically stored. Evidence pointed to deficiencies in file maintenance. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the programs, including staff capability, training and monitoring. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. TGHA files were fully in order by July 2025.
View Audit 368012
Finding 1155699 (2024-001)
Material Weakness 2024
Housing Authority of Breckenridge
TX
HUD Housing Programs
Corrective Action Plan - Unknown HUD deposits. Contact person - Executive Director, Landi Crossman. Phone: 254-559-5996. Corrective action planned - Copies of HUD draw-down requisitions will be sent to the PHA's fee accountant when funds are drawn down. Anticipated completion date - Immediately.
Corrective Action Plan - Unknown HUD deposits. Contact person - Executive Director, Landi Crossman. Phone: 254-559-5996. Corrective action planned - Copies of HUD draw-down requisitions will be sent to the PHA's fee accountant when funds are drawn down. Anticipated completion date - Immediately.
View Audit 367988
Finding 1155694 (2024-003)
Material Weakness 2024
Milton Housing Authority
MA
HUD Housing Programs Special Tests & Provisions Significant Deficiency
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation o...
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation of a comprehensive HCV Administrative Plan. The Administrative Plan was approved by the Board on December 3, 2024, and Chapter 17 discusses the Mainstream program and program eligibility. It is the opinion of Milton Housing Authority that the matter has been resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169
View Audit 367971
Finding 1155693 (2024-002)
Material Weakness 2024
Milton Housing Authority
MA
HUD Housing Programs Reporting Significant Deficiency
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance a...
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance and documentation of SEMAP. There has been staff turnover and increased training will assist this staff member to better understand the process. Staff is working more closely with local HUD staff to better understand their expectations and protocol. Planned Implementation Date of Corrective Action: September 24, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169
View Audit 367971
Finding 1155692 (2024-001)
Material Weakness 2024
Milton Housing Authority
MA
HUD Housing Programs Special Tests & Provisions
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement w...
September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement with Milton Housing Authority’s new banking partner in 2024. A general depository has been completed in 2025 and it is the opinion of Milton Housing Authority that the matter is resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169
View Audit 367971
Finding 1155684 (2024-001)
Material Weakness 2024
St. Anthony's Housing for the Elderly Corporation
DE
Eligibility HUD Housing Programs
Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting ...
Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting documentation and verify the accuracy and completeness of this supporting documentation. In addition, management will implement quarterly reconciliation procedures. Finally, relevant personnel will receive a training refresher. Immediately and tis will be monitored on an ongoing basis.
View Audit 367956
Finding 1155646 (2024-001)
Material Weakness 2024
Mercy Haven Inc.
NY
HUD Housing Programs Material Weakness Reporting
Planned Corrective Action: The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward. Person Responsible: John Murray, Chief Financial Officer
Planned Corrective Action: The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward. Person Responsible: John Murray, Chief Financial Officer
View Audit 367893
Finding 1155638 (2024-005)
Material Weakness 2024
Keene Union School District
NH
Allowable Costs / Cost Principles Cash Management HUD Housing Programs § 200.430
Continued training of cost center managers. Throughout the summer we have had the Finance Manager training Community Eds administrative team and responsible grant managers to get compliance with Time and Effort requirements.
Continued training of cost center managers. Throughout the summer we have had the Finance Manager training Community Eds administrative team and responsible grant managers to get compliance with Time and Effort requirements.
View Audit 367887
Finding 1155519 (2024-002)
Material Weakness 2024
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Ov...
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 367804
Finding 1155518 (2024-001)
Material Weakness 2024
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: J...
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 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. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant applications contain all the appropriate documentation, inclusive of date and time received. In addition, the waiting list should contain explanations for passing over tenants. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
View Audit 367804
Finding 1155494 (2024-001)
Material Weakness 2024
Homes for the Exceptional V, Inc.
NY
Cash Management HUD Housing Programs
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.
View Audit 367787
Finding 1155492 (2024-001)
Material Weakness 2024
Homes for the Exceptional Iv, INC
NY
Cash Management HUD Housing Programs
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.
View Audit 367785
Finding 1155491 (2024-001)
Material Weakness 2024
Homes for the Exceptional Iii, Inc.
NY
Cash Management HUD Housing Programs
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.
View Audit 367784
Finding 1155490 (2024-001)
Material Weakness 2024
Homes for the Exceptional Ii, INC
NY
Cash Management HUD Housing Programs
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...
Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.
View Audit 367783
Finding 1155452 (2024-013)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions
Programs were instruCt'ed to update all current (:1t files to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...
Programs were instruCt'ed to update all current (:1t files to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related inforrnation for units considered for the rent reasonableness analysis, Also, during each monthly invoice review, program staff lookrat each rent payment within each grant and flag any rents that seem excessive and reacho‘ut to the provider with any :questidns:. If the rent is deemed too high. or ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.
View Audit 367739
Finding 1155451 (2024-012)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by ...
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one final report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the filll match, so additional DHS admin costs are used to represent the additional match needed. For our FY23-24 annual report to HUD, we submitted 32.94% in match for the overall fimding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identified items were considered ineligible our match would not be in jeopardy since we have a lot of eligible costs that DHS covers that would be considered match.
View Audit 367739
Finding 1155449 (2024-010)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Cash Management HUD Housing Programs Reporting
The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Cather...
The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Catherine Byrne. ACED's Fiscal staff will follow the steps on the Cash on Hand checklist template, following all steps to complete the report. The Assistant Director of Finance or the Assistant Director of Operations will review and approve the report for accuracy and completion. This procedure is outlined in the attached policy and procedures manual. (p. 32)
View Audit 367739
Finding 1155413 (2024-002)
Material Weakness 2024
Housing Authority of the City of Hammond, Indiana
IN
HUD Housing Programs
Housing Voucher Cluster – ALN No. 14.871– Annual HQS Inspections Recommendation: We recommend the Authority review its HQS inspection policies and procedures and discuss these standards with the responsible inspectors to ensure all inspections are performed timely. Explanation of disagreement with a...
Housing Voucher Cluster – ALN No. 14.871– Annual HQS Inspections Recommendation: We recommend the Authority review its HQS inspection policies and procedures and discuss these standards with the responsible inspectors to ensure all inspections are performed timely. Explanation of disagreement with audit finding: The HHA agrees. Action taken in response to finding: The HHA will review its Policies to ensure HQS inspections are in compliance with HHA policies and HUD regulations. Names of the contact persons responsible for corrective action: Maria Carmen Paniagua, Executive Director and Barbara Stanley, HCV Director. Planned completion date for corrective action plan: 30-days.
View Audit 367679
Finding 1155412 (2024-001)
Material Weakness 2024
Imagine Housing and Affiliates
WA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding 2024-001: For the year ending December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form...
Finding 2024-001: For the year ending December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and recommendation. Action(s) taken or planned on the finding: The Data Collection Form for the year ended December 31, 2023, was submitted on December 18, 2024.
View Audit 367675
Finding 1155390 (2024-001)
Material Weakness 2024
Plymouth Housing Authority
MA
Special Tests & Provisions HUD Housing Programs Material Weakness
Clarification notice was sent out to all landlords beginning August 12, 2025 to reiterate HQS standards andenforcement policy. Staff has been trained and procedures changed to track, document and enforce HQS Inspection Standards. Effective September 1, 2025, all open and future failed inspections ar...
Clarification notice was sent out to all landlords beginning August 12, 2025 to reiterate HQS standards andenforcement policy. Staff has been trained and procedures changed to track, document and enforce HQS Inspection Standards. Effective September 1, 2025, all open and future failed inspections are to follow the revised guidance and current HCV Admin plan.
View Audit 367657
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