Corrective Action Plans

Finding 36070 (2022-002)

Significant Deficiency 2022

CT

HUD Housing Programs Internal Control / Segregation of Duties

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (2022-2-a): Auditor recommends that management reevaluate its system and procedures to ensure that the required reports are printed and retained on the required schedule with clear dates of printing, going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.

View Audit 24115

Finding 36069 (2022-001)

Significant Deficiency 2022

Church Housing for Fairfield, Inc.

CT

HUD Housing Programs Internal Control / Segregation of Duties

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations (2022-1-a): We recommend that management implement procedures and controls to ensure that the EIV system is used during reexaminations and recertifications and that documentation of such is retained in the tenant files going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.

View Audit 24115

Finding 36004 (2022-001)

None 2022

Pine Grove Housing Development Corporation, Dba Pine Grove Apts

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the verification of eligibility by obtaining all required documents for potential tenants, verifies initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Automatic alerts have recently been activated in OneSite, based on individual tenant move in dates to remind the manager it is time to pull the 90 day EIV Income Report. Managers have been trained that the 90-day EIV Income reports are required and must be pulled, reviewed, and placed in the tenant file. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 35966

Finding 35974 (2022-002)

Significant Deficiency 2022

University of Maine System

ME

Student Financial Aid HUD Housing Programs Reporting

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI) Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the May 2022 retirement of the staff member responsible for this task, we implemented a weekly process to ensure timely reporting to COD, as well as timely resolutions to any issues encountered in sending these files. We also trained additional personnel to send these files and identify/resolve issues in the files and to have a documented internal control process to track the sending, receipt and error resolution process of COD files. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: July 1, 2022 - We implemented the new weekly process as described above to ensure files are sent and issues are resolved in a timely manner. March 1, 2023 - All staff responsible for this new process have been trained to send and review these files.

View Audit 36516

Finding 35949 (2022-003)

Significant Deficiency 2022

Spectrum River Vale Apartments, INC

NJ

HUD Housing Programs

Finding: 2022-003 Finding Description: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before April 30, 2023....

Finding: 2022-003 Finding Description: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before April 30, 2023. Contact Person Responsible for Corrective Action: Danny Rosario, CFO Anticipated Completion Date: April 30, 2023

View Audit 31779

Finding 35948 (2022-002)

Significant Deficiency 2022

Spectrum River Vale Apartments, INC

NJ

HUD Housing Programs

Finding: 2022-002 Finding Description: The Organization made a transfer out of the replacement reserve account, totaling $7,940, without receiving proper approval from HUD. Corrective Action Taken or Planned: A transfer of $7,940 will be made to the replacement reserve account on or before April 30,...

Finding: 2022-002 Finding Description: The Organization made a transfer out of the replacement reserve account, totaling $7,940, without receiving proper approval from HUD. Corrective Action Taken or Planned: A transfer of $7,940 will be made to the replacement reserve account on or before April 30, 2023.In addition, no transfers will be made out of the replacement reserve account without written HUD approval. Any transfers made out of the replacement reserve account must be approved by the CFO after receiving HUD approval. Contact Person Responsible for Corrective Action: Danny Rosario, CFO Anticipated Completion Date: April 30, 2023

View Audit 31779

Finding 35935 (2022-004)

Significant Deficiency 2022

Stark County Housing Authority

ND

HUD Housing Programs Eligibility Significant Deficiency

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received trainin...

2022-001 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Housing Authority has reorganized roles and responsibilities to ensure that all reporting is accurate and all tenant files are correctly maintained. The Compliance Officer and Director of Finance have received training and certification in Rural Development and Multifamily Compliance and handle all tenant files and uploads. Planned Completion Date for CAP Changes were implemented immediately. 2022-002 Contact Person Derek Johnson, Managing Agent Correction Action Plan No action planned on the finding. The Authority and board feel that the additional costs to the Authority would not be significantly beneficial. The Authority does mitigate this situation through the review of the draft financial statements and accompanying notes to the financial statements. Planned Completion Date for CAP None. See above. 2022-003 Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority?s management and Board of Commissioners will review proposed audit entries and approve them. Any common adjustments, such as those identified in the current year, not likely to be recurring, will be reviewed and approved by appropriate Authority personnel. The Director of Finance drafts the journal entries, which are reviewed and approved by the Executive Director. Planned Completion Date for CAP Immediately 2022-004 Contact Person Derek Johnson, Managing Agent Correction Action Plan The Authority has hired a Deputy Director who completes quality control audits on all tenant files periodically. The Deputy Director holds monthly meetings with all eligibility staff workers to ensure compliance with policies and procedures. Planned Completion Date for CAP Immediately

View Audit 25514

Finding 35810 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Calexico

CA

Eligibility HUD Housing Programs Subrecipient Monitoring

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings,...

Name of auditee: Housing Authority of the City of Calexico Name of audit firm: Smith Marion and Co. Inc. Period covered by the audit: Year Ended June 30, 2022 CAP Prepared by Name: Teresa Nava Position: Executive Director Telephone Number: (760) 357-3013 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: The Authority concurs with the finding. b. Action(s) Taken or Planned on the Finding In order to address this noncompliance, the Authority is taking measures to ensure compliance with the requirements of the Capital Fund Program. We will review eligible activity requirements pursuant to the auditors recommendation and implement controls to ensure compliance. In addition, management has taken immediate steps to identify costs in each budget line item (BLI) and have ensured that costs are properly allocated as such going forward. All actions will be completed prior to the completion of our next fiscal year ending June 30, 2023.

View Audit 35662

Finding 35579 (2022-001)

Significant Deficiency 2022

Ingleside Homes, INC

DE

HUD Housing Programs Eligibility Equipment & Real Property Management

Ingleside Homes, Inc.?s responsible staff will properly verify all income, assets, and deductions. The responsible staff will document attempts to obtain third-party verification and keep this record in the resident?s file. Responsible Person(s): Facility HUD Bookkeeper Anticipated Completion Date: ...

Ingleside Homes, Inc.?s responsible staff will properly verify all income, assets, and deductions. The responsible staff will document attempts to obtain third-party verification and keep this record in the resident?s file. Responsible Person(s): Facility HUD Bookkeeper Anticipated Completion Date: Completion of the documented attempts for third-party verification for the 5 residents noted in the finding will be accomplished by April 30, 2023.

View Audit 32776

Finding 35512 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Huntsville

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to ...

Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Along with the restructuring of the Assisted Housing Department to add additional management positions, implement comprehensive standard operating procedures and training, HHA will ensure that Housing Assistance Payments (HAP) is properly abated on all units under abatement. Abatement quality control measures will be implemented using comprehensive standard operating procedures, which will include clearly defined eligibility processes and enhanced quality control measures. HHA will also contract with an HCV consultant to provide additional training to the HCV management team. HHA is committed to ensuring that all employees have proper training in all components of the HCV program Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Carmisia Danson Woods, Interim Assisted Housing Director Planned completion date for corrective action plan: Complete and on-going If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Carmisia Danson Woods, Interim Assisted Housing Director at 256-532-5672.

View Audit 27131

Finding 35511 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Huntsville

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Assisted Housing Department to add additional management positions, implement comprehensive standard operating procedures, which will include clearly defined eligibility processes and enhanced quality control measures, to include, provisions to appropriately determine dependent allowances. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of internal quality control audits. Additionally, HHA will increase staff training on income, assets, expenses, deductions and rent calculations. This approach will also include obtaining and maintaining the correct backup and support documentation. HHA will also contract with a Housing Choice Voucher (HCV) consultant to provide additional training to the Assisted Housing management team. HHA is committed to ensuring that all employees have proper training in all components of the HCV program Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director

View Audit 27131

Finding 35476 (2022-001)

Material Weakness 2022

Community Workshop Residentials, Inc. D / Fha Project No. 072-Eh115

IL

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 23896

Finding 35358 (2022-001)

Significant Deficiency 2022

Franklin-Vance-Warren Opportunity, INC

NC

Questioned Costs HUD Housing Programs Equipment & Real Property Management

Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond ...

Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab.

View Audit 23958 Questioned Costs: $1

Finding 35327 (2022-003)

Significant Deficiency 2022

Pennsauken Lutheran Housing, INC

NJ

Subrecipient Monitoring Eligibility HUD Housing Programs

Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file aud...

Planned Corrective Actions: We will re-enforce the use of the mov in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semiannual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.

View Audit 24060

Finding 35326 (2022-002)

Significant Deficiency 2022

Pennsauken Lutheran Housing, INC

NJ

Subrecipient Monitoring HUD Housing Programs

Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative...

Planned Corrective Actions: We will re-enforce the use of the move out file checklist as a tool for project managers to utilize. We will review the move out activity and follow up with the close out processing at the site level. We will also have the move out files sent to the housing administrative assistant as a check, so as to not miss the deadline and process refunds in the required 30-day cycle.

View Audit 24060

Finding 35323 (2022-001)

Significant Deficiency 2022

Lighthouse Living Centers, Inc.

TX

HUD Housing Programs Cash Management Significant Deficiency

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Condition and context: The Living Centers requested and received subsidy payments for one unit that was unavailable for subsidy. The error was identified after three month?s subsidy was received and was deducted from the following month?s subsidy payment from HUD. Recommendation: Strengthen policies regarding understanding of contract terms. Planned corrective action: Management will refer to the contract for guidance for all compliance questions. Management will communicate with HUD in a clear and concise manner on any contract provisions that are in question. Responsible officer: Daniel Williams, Vice President of Operations Estimated completion date: Completed as of June 30, 2022.

View Audit 30062

Finding 35301 (2022-002)

None 2022

Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)

LA

HUD Housing Programs Reporting

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, ...

Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, 2022

View Audit 25274

Finding 35225 (2022-001)

None 2022

Housing Authority of the City of Del Rio

TX

HUD Housing Programs Reporting

REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of...

REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of 40 Forms HUD-50058 tested, we noted that the related electronic submissions were completed 60 days or more after the HUD 50058?s effective date, so it does not appear they were made timely. Reason: Even though all the HUD-50058 forms were completed and submitted, it appears that there was a malfunction between our software system and HUD?s website. This issue is a continuation of last year?s finding. We had a practice of submitting all 50058 for one month in a single batch. We learned last year that not all 50058 were picked up by the PIC system from HUD. Therefore, we still had 2 50058 that were not accepted by the PIC system. When we learned about that issue last year, the Section 8 staff began to work on double checking the files and started resubmitting 50058 forms individually. By the time we learn about the issue more than 60 days had passed from the 50058 effective date. That is why the 33 instances that the submission was done late. Corrective Action of Plan: 1. Since last year, the Section 8 HCV Program Manager and staff continue to double check all tenant files to ensure that the Form HUD-50058 has successfully been submitted to HUD?s system. 2. Since last year, the submission process has changed: We will no longer do Form HUD-50058 group submissions. Instead, individual forms are submitted and a record confirmation form is printed and filed in the tenant?s file as a supporting document that the submission of the Form HUD-50058 was completed. 3. We are going to established a process to review PIC reports. The PIC system is updated quarterly. Therefore, the PIC report will be reviewed on a quarterly basis to double check all the 50058 forms that were submitted for that quarter and match it to our family listing. Anticipated Completion Date: All actions have been implemented as of February 22, 2023. The Section 8 staff is currently reviewing the quarterly PIC report as of January 31, 2023. Contact Information: Isidro Valdez Fernandez, Executive Director ivf.hacdr@gmail.com (830) 774-6506 Ext. 101

View Audit 24583

Finding 35197 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Internal Control / Segregation of Duties

2022-006. SEMAP Supporting Documentation Corrective action planned: Training of our new Maintenance Director so he can do the four required quality control HQS inspections on our Voucher Program units. Contact person: Matt Brady, Executive Director. Anticipated completion date: He is trai...

2022-006. SEMAP Supporting Documentation Corrective action planned: Training of our new Maintenance Director so he can do the four required quality control HQS inspections on our Voucher Program units. Contact person: Matt Brady, Executive Director. Anticipated completion date: He is trained now and will complete the 4 required inspections this summer. They will all be completed no later than September 30, 2023.

View Audit 24020

Finding 35196 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Reporting Equipment & Real Property Management

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipa...

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2023

View Audit 24020

Finding 35187 (2022-003)

Material Weakness 2022

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property managemen...

Views of Responsible Officials and Planned Corrective Actions: The deposits were made as cash flow permitted. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.

View Audit 24749

Finding 35186 (2022-002)

Material Weakness 2022

Eastwick II Section 811 Housing Corporation

PA

HUD Housing Programs Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. Items such as documenting extenuating circumstances in TRACS and updating the form 50059 will occur more timely once Inglis has successfully implemented Yardi property management system for each property.

View Audit 24749

Finding 35183 (2022-001)

None 2022

Garland Estates for Seniors, Inc.112-Ee024

TX

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...

CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. The Company does not have the available funds to make the deposit for the underfunding. The Company plane to make the deposit when funds become available. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 30022 Questioned Costs: $1

Finding 35177 (2022-003)

Significant Deficiency 2022

Kildahl Park Pointe Cooperative

MN

HUD Housing Programs

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-003 Recommendation: We recommend that the Cooperative file annually with the Federal Audit Clearinghouse. Action Taken: The Cooperative will file annually with the Federal Audit Clearinghouse. Planned Completion Date: March 31, 2023.

View Audit 24582

Finding 35174 (2022-008)

Significant Deficiency 2022

City of Woonsocket

RI

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Name of Contact Person: Veronicka Vega Corrective Action Plan: The division of housing and community development is now fully staffed, which will ensure that proper monitoring is completed annually. Current staff has completed HUD training modules on monitoring to ensure that monitoring that takes...

Name of Contact Person: Veronicka Vega Corrective Action Plan: The division of housing and community development is now fully staffed, which will ensure that proper monitoring is completed annually. Current staff has completed HUD training modules on monitoring to ensure that monitoring that takes place will follow all guidelines. With the updated catalogue of all HOME loans, the division of housing and community development can have an accurate list of properties that are in the period of affordability and subject to monitoring. Staff will refer to monitoring files from previous years to create documents and letters to be sent to homeowners. Proposed Completion Date: 06/30/2023

View Audit 29946

Corrective Action Plans

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