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Corrective Action Plans

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Columbia Catholic Housing for the Elderly, Inc. - Trinity House Apartments
PA
Special Tests & Provisions HUD Housing Programs
IN THE FUTURE, THE PROJECT MANAGER WILL PERFORM ALL UNIT INSPECTIONS AT THE TIME OF ANNUAL RECERTIFICATION TO ENSURE INSPECTIONS ARE NOT MISSED. THE REGIONAL MANAGER WILL REVIEW ALL UNIT INSPECTIONS ON A MONTHLY BASIS.
IN THE FUTURE, THE PROJECT MANAGER WILL PERFORM ALL UNIT INSPECTIONS AT THE TIME OF ANNUAL RECERTIFICATION TO ENSURE INSPECTIONS ARE NOT MISSED. THE REGIONAL MANAGER WILL REVIEW ALL UNIT INSPECTIONS ON A MONTHLY BASIS.
View Audit 889
Finding 373 (2023-002)
Material Weakness 2023
Kearney Housing Agency
NE
Eligibility HUD Housing Programs Material Weakness
The Director has added to her monthly checklist to review quality control logs and follow up on any QC reviews that are not being conducted in a timely fashion.
The Director has added to her monthly checklist to review quality control logs and follow up on any QC reviews that are not being conducted in a timely fashion.
View Audit 782
Finding 372 (2023-001)
Material Weakness 2023
Kearney Housing Agency
NE
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
I have reached out to the Nebraskaland Bank regarding alternate collateralization. If this bank cannot provide appropriate collateral, a new banking institution will be found.
I have reached out to the Nebraskaland Bank regarding alternate collateralization. If this bank cannot provide appropriate collateral, a new banking institution will be found.
View Audit 782
Emerson Center, Inc.
KY
HUD Housing Programs Cash Management
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with t...
Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with the bank. The funds have been placed in an interest-bearing bank account and will no longer be subject to monthly fees.
View Audit 714
Finding 311 (2023-001)
Significant Deficiency 2023
Housing Authority of City of Danville
IL
HUD Housing Programs
During our annual audit, it was found that our HQS Inspector had been too lenient with our landlords in terms of making repairs to units. To that end, we have established a tracking mechanism for all Failed Inspections, with a timeframe related to when the units will go on abatement. This tracking m...
During our annual audit, it was found that our HQS Inspector had been too lenient with our landlords in terms of making repairs to units. To that end, we have established a tracking mechanism for all Failed Inspections, with a timeframe related to when the units will go on abatement. This tracking mechanism is in line with resources we utilize to track our SEMAP indicators, is updated weekly by our HQS Inspector, and monitored by our HCV Specialist and Housing Operations Director for compliance.
View Audit 586
Finding 291 (2023-001)
Significant Deficiency 2023
Passavant Memorial Homes Vii
PA
HUD Housing Programs Cash Management
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accorda...
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accordance with HUD requirements.
View Audit 518
Middletown Homes, Inc.
NJ
HUD Housing Programs
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a fed...
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a federally insured interest-bearing account. Anticipated Completion Date: September 1, 2023.
View Audit 506
Finding 222 (2023-003)
Material Weakness 2023
Mary Lee Charles Place
TX
Questioned Costs HUD Housing Programs Eligibility
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the in...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including eligibility requirements and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Management has requested proof of disability from the tenant that satisfies HUD guidelines and will not renew lease if it is not received. The training and file review will be completed by November 30, 2023. If the tenant does not produce proof of disability their lease will not be renewed on May 11, 2024.
View Audit 460 Questioned Costs: $1
Finding 221 (2023-002)
Material Weakness 2023
Mary Lee Charles Place
TX
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertif...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including uses of EIV reports and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Estimated completion date is November 30, 2023.
View Audit 460
Serv Centers Housing Corp, Inc. Trenton Group Home 035-Eh057
NJ
HUD Housing Programs
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will...
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before 9/30/2023. Anticipated Completion Date: 9/30/2023
View Audit 380
Finding 176 (2023-001)
Significant Deficiency 2023
Oak Haven Apartments
TX
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
View Audit 256
Finding 168 (2023-005)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Special Tests & Provisions HUD Housing Programs Material Weakness
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software c...
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software company, however they were unwilling to complete this take due to the size of our HCV Program. I will be reaching out to companies requesting a proposal, if acceptable this will be completed.
View Audit 243
Finding 167 (2023-004)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Re...
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Rent Housing Authority.
View Audit 243
Finding 166 (2023-003)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This corre...
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This correction is in the process and will be put in place as soon as possible.
View Audit 243
Finding 165 (2023-002)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight boar...
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 243
Foxhill Manor Cooperative, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
Management is appealing to HUD regarding the required deposit. Funds are not currently available to make the prior year required deposit.
View Audit 141 Questioned Costs: $1
Finding 99 (2023-001)
Material Weakness 2023
Housing Authority of the City of Cheyenne
WY
HUD Housing Programs Material Weakness Special Tests & Provisions
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with ...
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with financial institutions that have Housing Choice Voucher or Public Housing finds on getting Form HUD 51999 completed. By December 31, 2023 the Authority will create an investment policy that outlines the requirements. Upon annual renewal of any investment the HUD website will be checked for updated forms.
View Audit 113
Finding 86 (2023-001)
Material Weakness 2023
Creative Housing Iv, Inc.
AR
HUD Housing Programs Questioned Costs Special Tests & Provisions
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Find...
Contact Name: Barbara Staggs, CFO Contact Phone Number: 870-863-8194 Audit Period Ending: June 30, 2023 Audit Firm: FORVIS, LLP Federal Program: Supportive Housing for the Elderly, Assistance Listing No. 14.157 Federal Agency: U.S. Department of Housing and Urban Development September 12, 2023 Finding 2023-001: Summary of Finding: The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash for fiscal year 2021; however, funds were not deposited into the residual receipts account as of 6/30/2023. Management should create policies and procedures to identify and transfer surplus cash to the residual receipts account to ensure compliance with this requirement. Management’s Corrective Action Plan: Management concurs with the finding. In the 2022 audit, it was found that Creative Housing IV, Inc. failed to make the surplus cash deposit for program year 2021 of $1,508. The deposit was made on September 7, 2023. Anticipated Completion Date: Completed
View Audit 101
Olive Avenue Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
View Audit 87
Finding 1228669 (2022-004)
Material Weakness 2022
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Reporting Significant Deficiency
Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures for tracking utility costs and usage in order to accurately complete the HUD- 52722 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...
Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures for tracking utility costs and usage in order to accurately complete the HUD- 52722 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority reviewed its procedures for compiling and reporting utility consumption and cost data used in the preparation of Form HUD-52722. Additional reconciliation procedures have been implemented requiring utility data reported to HUD to be compared to supporting utility tracking records prior to submission. Management has established a secondary review process for utility reporting and provided additional training to staff responsible for preparing and reviewing utility data. These controls are designed to improve the accuracy of utility reporting and ensure compliance with HUD reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Jennifer Palmer, Vice President Finance Planned completion date for corrective action plan: December 31, 2026
View Audit 410330
Finding 1228668 (2022-003)
Material Weakness 2022
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Eligibility Significant Deficiency
Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures to ensure that all required documentation is maintained in the file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. procedures for tenant inc...
Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures to ensure that all required documentation is maintained in the file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. procedures for tenant income and asset verification to ensure that all required third-party documentation is obtained, retained, and reviewed before certifications are finalized. Supervisory review procedures were enhanced to include verification of income documentation, asset calculations, and tenant file completeness. Staff received refresher training on HUD documentation requirements, income and asset verification procedures, and file quality control standards. In addition, ongoing file audits and management review procedures have been implemented to identify and correct documentation deficiencies promptly. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2026
View Audit 410330
Finding 1228667 (2022-002)
Material Weakness 2022
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Internal Control / Segregation of Duties
Housing Choice Voucher Program – ALN #14.871 Recommendation: We recommend that the Authority review their process for scheduling HQS inspections to ensure that they are done timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...
Housing Choice Voucher Program – ALN #14.871 Recommendation: We recommend that the Authority review their process for scheduling HQS inspections to ensure that they are done timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has strengthened its process for scheduling and monitoring HQS inspections to improve timely completion of required inspections. Management implemented enhanced tracking tools, including monthly inspection due-date reports and workflow alerts, to identify inspections approaching deadline. The Compliance team now performs monthly reconciliation reviews of inspection schedules and completed inspections, and Housing Choice Voucher staff have received refresher training on HQS inspection requirements, scheduling procedures, and documentation standards. Name(s) of the contact person(s) responsible for corrective action: Teresa Wolfe, Assistant Vice President Planned completion date for corrective action plan: December 31, 2026
View Audit 410330
Finding 1228546 (2022-004)
Material Weakness 2022
THE LIGHTHOUSE, INC.
HI
HUD Housing Programs
Management discussed failure of staff members to follow through with MHK’s Rent Rate and Collection procedure. Residential staff members were retrained about MHK’s policy and it was presented to management personnel. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO...
Management discussed failure of staff members to follow through with MHK’s Rent Rate and Collection procedure. Residential staff members were retrained about MHK’s policy and it was presented to management personnel. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024
View Audit 410164
Finding 1228545 (2022-003)
Material Weakness 2022
THE LIGHTHOUSE, INC.
HI
HUD Housing Programs
Planned Corrective Action: 100% of the project staff will receive annual training. The Project Supervisor will continue to conduct quarterly reviews of the files and work with staff to address any discrepancies. Background checks are always obtained before moving in, but the staff misplace the origi...
Planned Corrective Action: 100% of the project staff will receive annual training. The Project Supervisor will continue to conduct quarterly reviews of the files and work with staff to address any discrepancies. Background checks are always obtained before moving in, but the staff misplace the original documentation and when management reviews the files and the document is missing, the staff obtains a new print out so the date will show a later date. To avoid similar occurrences in the future, the Supervisor who obtains the documents will save a soft copy of the original documents as a backup. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024
View Audit 410164
Finding 1228544 (2022-002)
Material Weakness 2022
THE LIGHTHOUSE, INC.
HI
HUD Housing Programs Reporting
Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...
Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024
View Audit 410164
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