Corrective Action Plans

Finding 35167 (2022-006)

Significant Deficiency 2022

RI

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded throu...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded through CDBG or HOME Entitlement funds are fully documented. Properties that are not owned by the City of Woonsocket or received funding from CDBG or HOME entitlement funds are not documented in this office. Properties owned by the Redevelopment Agency of Woonsocket, Woonsocket Housing Authority, or properties that HUD have foreclosed on are not documented by this office. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35166 (2022-005)

Significant Deficiency 2022

City of Woonsocket

RI

HUD Housing Programs Reporting Significant Deficiency

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and par...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and participated in trainings to prepare for future CAPERs. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35165 (2022-004)

Significant Deficiency 2022

City of Woonsocket

RI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has worked to develop an updated set of policies and procedures for the CDBG program and has engaged in substantial Environmental Review training. For all Environmental Reviews that are Exempt or Categorical...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has worked to develop an updated set of policies and procedures for the CDBG program and has engaged in substantial Environmental Review training. For all Environmental Reviews that are Exempt or Categorically Excluded Not Subject to Section 58.5, no Request for Release of Funds is necessary. For Environmental Reviews that are Categorically Excluded, Subject to Section 58.5, the review is conducted to determine if there are any circumstances which require compliance with any of the federal laws and authorities cited at ?58.5. If not, funds may be committed and drawn down without the need to submit a Request for Release of Funds. In the event that a project is Categorically Excluded, Subject to Section 58.5, and there are circumstances which require compliance with one or more federal laws and authorities cited at ?58.5, the City completes all required consultation and mitigation protocol requirements, publishes the Notice of Intent to Request Release of Funds, and obtains the required ?Authority to Use Grant Funds? (HUD 7015.16) per Section 58.70 and 58.71 before committing or drawing down any funds. Similarly, all Environmental Assessments are subject to the RROF process, based on whether there is a Finding of No Significant Impact or a Finding of Significant Impact. City staff is following all specific requirements of 24 CFR Part 58. Proposed Completion Date: 6/30/23

View Audit 29946

Finding 35105 (2022-003)

Material Weakness 2022

The Housing Authority of the City of Slidell

LA

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Action Taken: In December 2022, HACS staff (maintenance and Interim Executive Director) attended NSPIRE inspection standards training. NSPIRE standards are due to go live in 2023. The HUD Recovery Administrators are providing a HUD engineer on site to provide Technical assistance. Additionally, HACS...

Action Taken: In December 2022, HACS staff (maintenance and Interim Executive Director) attended NSPIRE inspection standards training. NSPIRE standards are due to go live in 2023. The HUD Recovery Administrators are providing a HUD engineer on site to provide Technical assistance. Additionally, HACS management is drafting, and will provide to its board and its audit firm prior to March 31, 2023, a schedule of Public Housing inspections to be completed in the coming calendar year.

View Audit 31989

Finding 35104 (2022-002)

Material Weakness 2022

The Housing Authority of the City of Slidell

LA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Action Taken: HACS Interim Executive Director has reviewed the applicable HUD notices and will prepare and recommend a change to its current procurement policy by 3/30/2023 to codify this action for future engagements.

View Audit 31989 Questioned Costs: $1

Finding 35100 (2022-004)

Material Weakness 2022

The Housing Authority of the City of Slidell

LA

HUD Housing Programs Subrecipient Monitoring

Action Taken: HACS Management has begun training staff in SEMAP reporting standards. By June 30, 2023 HACS Interim Executive Director will designate a single responsible person and will issue procedures for SEMAP reporting and recordkeeping that are consistent with HUD regulations. As part of the pr...

Action Taken: HACS Management has begun training staff in SEMAP reporting standards. By June 30, 2023 HACS Interim Executive Director will designate a single responsible person and will issue procedures for SEMAP reporting and recordkeeping that are consistent with HUD regulations. As part of the process, HACS will increase its sample size for all indicators, ensuring that it is within compliance with regulation.

View Audit 31989

Finding 35089 (2022-003)

Material Weakness 2022

School District of Sevastopol

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

2022-003 Segregation of Duties ? Reporting Federal Assistance Listing Number: 10.CNC Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. It is the District?s plan to train an indivi...

2022-003 Segregation of Duties ? Reporting Federal Assistance Listing Number: 10.CNC Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. It is the District?s plan to train an individual in the process of submitting claims in order to create a review process of the grant management process. Responsible Official: Karl Volkmann, Business Manager Anticipated Completion Date: June 30, 2023

View Audit 24809

Finding 35005 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Norwalk

CT

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Adam Bovilsky, Executive Director, is responsible for implem...

Views of responsible officials and planned corrective action: The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2023.

View Audit 36679 Questioned Costs: $1

Finding 35004 (2022-002)

Material Weakness 2022

Housing Authority of the City of Norwalk

CT

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. A...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2023.

View Audit 36679 Questioned Costs: $1

Finding 34981 (2022-002)

Significant Deficiency 2022

Community Programs of Westchester Jewish Community Services, Inc.

NY

HUD Housing Programs

Section III ? Federal Awards Findings and Questioned Costs Finding 2022-002,Replacement Reserves Deposits (Assistance Listing No. 14.181) Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of Responsible Officials: To address this issue the monthly replacement reserve bank transfe...

Section III ? Federal Awards Findings and Questioned Costs Finding 2022-002,Replacement Reserves Deposits (Assistance Listing No. 14.181) Persons Responsible: Irene Math, CFO Karen Rosenthal, Controller View of Responsible Officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list will be put in place for Maple- Claremont and a step is will be added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Estimated completion date: March 2023

View Audit 30581

Finding 34940 (2022-002)

Significant Deficiency 2022

Cla Homes I, Corp.

VA

HUD Housing Programs Special Tests & Provisions

Federal agency: US Department of Housing and Urban Development CFDA number: 14.181, Supportive Housing for Persons with Disabilities Federal Award year: July 1, 2021 through June 30, 2022 Finding: 2022-02: Special Test and Provisions - Replacement Reserve Condition: The required $400 monthly de...

Federal agency: US Department of Housing and Urban Development CFDA number: 14.181, Supportive Housing for Persons with Disabilities Federal Award year: July 1, 2021 through June 30, 2022 Finding: 2022-02: Special Test and Provisions - Replacement Reserve Condition: The required $400 monthly deposit to the replacement reserve account was not made for six months during the year ended June 30, 2022. Actions Taken: Corrective action has been taken and all monthly deposits have been made for the Entity on September 19, 2022, and the Entity is up to date on its monthly deposits.

View Audit 29971

Finding 34869 (2022-003)

Material Weakness 2022

Mental Health Center of Champaign County Housing Corporation

IL

HUD Housing Programs Special Tests & Provisions Cash Management

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance

View Audit 33909

Finding 34868 (2022-002)

Material Weakness 2022

Mental Health Center of Champaign County Housing Corporation

IL

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois

View Audit 33909

Finding 34789 (2022-001)

None 2022

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, 2022. ...

Oversight Agency for Audit, La Maison Acadienne, Inc. 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 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to premium increases and a change in accounting staff. The required additional deposit was deposited in December. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 23840

Finding 34754 (2022-001)

Material Weakness 2022

Miles City Eagles Manor

MT

HUD Housing Programs Matching / Level of Effort / Earmarking

Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the paym...

Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report, November 3, 2022. Karen Burkett, the Managing Agent, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2023.

View Audit 37803

Finding 34743 (2022-001)

Significant Deficiency 2022

Stepping Out Housing, Inc.

CA

Subrecipient Monitoring HUD Housing Programs

Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were depo...

Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were deposited into the reserve fund subsequent to year-end. Name of Responsible Person: Kim Morrison, CFO Anticipated Completion Date: December 31, 2022 Signed by Kim Morrison on October 12, 2022.

View Audit 35075

Finding 34730 (2022-003)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions wer...

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate certain documents and therefore could not test items such as Form 9886, birth certificates, social security cards, income and deduction support, utility allowance schedules and EIV verification. ? 1 tenant file where dependent?s 214 affidavit was not signed. However, we did note that the dependent was a US Citizen (per review of birth certificate) and therefore eligible for the program. ? 1 tenant file where tenant?s reported income was incorrect on the Form 50058. However, this had no impact on tenant?s rent as this was a flat rent unit. We also noted as part of our new admissions testing (3 selected for testing out of population of 23 new admissions) the following: ? 1 new admission where the applicant and dependent?s Form 214 were not signed. However, it was noted that the applicants were citizens (per review of birth certificate information) and therefore eligible for the program. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to locate certain documents. We will assure that files are complete and are supported with proper documentation.

View Audit 30288

Finding 34729 (2022-002)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Material Weakness Reporting

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s origi...

2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s original unaudited FDS filing was materially misstated. In addition, the Authority did not report the CARES Act activity in a separate column of the FDS as required. Also, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on May 26, 2023 (of which the normal due date was May 31, 2022). The Authority was also required to submit the audited FDS filing and the OMB Data Collection form to the Federal Audit Clearinghouse (?FAC?) by December 31, 2022 at completion of the single audit, but it was not filed timely, as the audit was completed on August 16, 2023. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited and audited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the audited FDS and OMB Data Collection Form.

View Audit 30288

Finding 34728 (2022-001)

None 2022

Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven

NY

HUD Housing Programs Material Weakness Reporting § 200.516

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to becom...

Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to become up to date in debt principal payments and escrow payments. Management Response Kirkhaven was and continues to be in communication with both HUD and mortgage servicer (Berkadia) with regards to the lack of payment of the October to December mortgage and escrow required payments amounting to $192,947 due to the cash flow challenges. They are aware of the executed CHOW Letter of Intent. Subsequent to year-end, Kirkhaven has made the required interest only payments for October to December and continues to make the monthly interest payments. Kirkhaven also has applied for relief of the required escrow payments, but was subsequently denied. Management will continue to monitor cash flow and if feasible make mortgage principal and escrow payments as able, however, the VAPAP grant proceeds did not include funds for debt payments. Managements position is that since the executed CHOW, intention is to use proceeds to pay of the mortgage balance, that paying the principal earlier versus later is less critical.

View Audit 36313

Finding 34682 (2022-003)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Student Financial Aid

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are ...

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626

View Audit 31089 Questioned Costs: $1

Finding 34656 (2022-003)

Significant Deficiency 2022

Dallas County

TX

Cash Management HUD Housing Programs Significant Deficiency

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism ...

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism for storing and backing up documentation pertaining to environmental review Responsible Party? Department of Planning and Development Corrective Action Plan? ? A Planning and Development staff member will attend HUD trainings on environmental reviews. That staff will complete environmental reviews before acceptance by supervisory staff and before any federal funds are expended. ? Beginning in FY23-24 all upcoming environmental reviews, including exempt activities, will be on HEROS, the system of record for HUD environmental reviews. Planning and Development will begin to implement these corrective actions immediately or on the timeline identified in the corrective action itself. Responsible Party: Luis Tamayo, Director of Planning and Development

View Audit 32407

Finding 34647 (2022-001)

Significant Deficiency 2022

South Carolina Victim Assistance Network

SC

HUD Housing Programs Reporting Significant Deficiency

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 29882

Finding 34639 (2022-001)

Significant Deficiency 2022

Pierce Mortuary Colleges, Inc.

IL

Student Financial Aid HUD Housing Programs Reporting

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. ...

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. B. Prior Audit Findings There were no findings in the prior audit. C. Corrective Action Taken on Findings Finding 2022-001 Exit Counseling Current processes for exit counseling are to ensure graduating students receive exit counseling during the final quarter of enrollment as well as receive an e-mail with directions on how to complete exit counseling at www.studentloans.gov from the financial aid department. Students that are enrolled in less-than-halftime credits are also provided exit counseling when the quarter starts or known when the student drops down to that enrollment status through reduction of courses. When students withdraw they will be notified that they are to confirm whether or not a student has received direct loans or not; if yes, they are to perform their exit counseling duties. There has been a lack of quality assurance that has led to exit counseling being completed after 30 days for a variety of reasons. To correct this issue, PMC Registrar will run an enrollment status change report on a bi-weekly basis to catch any student that has changed to an out-of-school status and/or a less-than-half-time status to ensure the financial aid department completes their exit counseling phone call or in-person meeting, as well as their exit counseling e-mail with information regarding completing exit counseling via www.studentloans.gov. Within seven (7) days of the report being run, each student file will be checked to ensure exit counseling was completed and notes are placed within the file to verify exit counseling was completed within the 30 day period of the enrollment status change as required.

View Audit 24183

Finding 34607 (2022-001)

Significant Deficiency 2022

Legal Aid of North Carolina, Inc.

NC

Subrecipient Monitoring HUD Housing Programs

CORRECTIVE ACTION PLAN April 28, 2023 Legal Services Corporation Legal Aid of North Carolina, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Romeo, Wiggins & Company, LLP, 8210 Creedmoor...

CORRECTIVE ACTION PLAN April 28, 2023 Legal Services Corporation Legal Aid of North Carolina, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Romeo, Wiggins & Company, LLP, 8210 Creedmoor Road, Suite 202, Raleigh, NC 27613 Audit Period: Year Ended 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. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022-001: Case File Documentation/CFDA 09.634032 Recommendation: We recommend that management re-emphasize the importance of maintaining adequate documentation of retainer determination for all LSC eligible cases. Periodic reviews of case files should be performed to ensure compliance. Action Taken: The largest number of errors were discovered in one office, which office has a relatively new managing attorney. Legal Aid of North Carolina, Inc.?s Compliance Officer will provide compliance training targeted to this manager and her staff, emphasize compliance in new hire onboarding training, and train managers and supervisors promoted to new leadership roles. Additionally, all advocacy staff (attorneys and paralegals) will have mandatory annual refresher training on when and how to execute retainers. The training will also include a review of LSC Regulation 1611.9, Retainer Agreements. To strengthen the compliance process and assure requirements are met, Legal Aid of North Carolina, Inc. will perform semi-annual internal self-inspections to include retainer monitoring. We also plan to perform retainer monitoring of field offices that this audit and future self-inspections identify as missing required case documentation, including retainer agreements. Finally, our case management system will be evaluated for opportunities to more systematic alert case closing approvers or report on potential missing required documents. Legal Services Corporation Page Two If Legal Services Corporation has questions regarding this plan, please call Jim Strand, LANC CFO at 984-263-9609. Sincerely yours, Ashley Campbell Chief Executive Officer

View Audit 36954

Finding 34562 (2022-001)

None 2022

Asi Woodlands Senior Housing, Inc.

MN

HUD Housing Programs

ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan fo...

ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded at June 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. This finding was corrected in September 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 31105

Corrective Action Plans

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