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Corrective Action Plans

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Finding 34537 (2022-004)
Material Weakness 2022
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
View Audit 36851
Finding 34535 (2022-002)
Material Weakness 2022
Vista Homes Housing Corporation
NY
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.
View Audit 36851 Questioned Costs: $1
Finding 34534 (2022-001)
Material Weakness 2022
Vista Homes Housing Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.
View Audit 36851
Finding 34533 (2022-009)
Significant Deficiency 2022
Vista Homes Housing Corporation
NY
HUD Housing Programs Reporting Significant Deficiency
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
View Audit 36851
Finding 34532 (2022-008)
Significant Deficiency 2022
Vista Homes Housing Corporation
NY
HUD Housing Programs Eligibility Reporting
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
View Audit 36851
Finding 34531 (2022-007)
Material Weakness 2022
Vista Homes Housing Corporation
NY
Eligibility HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.
Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.
View Audit 36851
Finding 34530 (2022-006)
Material Weakness 2022
Vista Homes Housing Corporation
NY
Allowable Costs / Cost Principles HUD Housing Programs Material Weakness
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
View Audit 36851
Finding 34529 (2022-002)
Significant Deficiency 2022
Community Housing, Inc.
OR
Eligibility HUD Housing Programs
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.
View Audit 36267
Finding 34528 (2022-003)
Significant Deficiency 2022
Community Housing, Inc.
OR
HUD Housing Programs Special Tests & Provisions
Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security ...
Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security deposits. Upon further review, Fiscal discovered that $402 of one tenant?s and $269 of another tenant?s security deposits were duplicated. The community manager will do a ledger adjustment for these instances. A third tenant?s deposit was never collected in 2019 and $323 of this deposit is to be reversed. Only $353 is truly outstanding. Fiscal asked the Maples I community manager to attempt to collect $303 SD ($353 less $50 paid) in 2023. Going forward, security deposits receivable will be reviewed monthly. Fiscal will work with property management department to notify them if a security deposit is outstanding after a tenant has moved in.
View Audit 36267
Finding 34527 (2022-001)
Significant Deficiency 2022
Community Housing, Inc.
OR
Eligibility HUD Housing Programs
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.
View Audit 36267
Ryder Assisted Care, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-2 Deposit to residual Receipts Account was deposited over 60 days following the end of the fiscal year. The full amount of the required Residual Receipt deposits was made. The Project Administrator and Project Accountant was oriented to comply with this important requirement.
Finding Number: 2022-2 Deposit to residual Receipts Account was deposited over 60 days following the end of the fiscal year. The full amount of the required Residual Receipt deposits was made. The Project Administrator and Project Accountant was oriented to comply with this important requirement.
View Audit 30771
Ryder Assisted Care, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...
Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.
View Audit 30771
Finding 34507 (2022-001)
Significant Deficiency 2022
Providence Manor Development Corporation
GA
HUD Housing Programs
PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for...
PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. At December 31, 2022, the tenant security deposit liability exceeded the amount of tenant security deposits on hand. Amounts collected for tenant security deposits should be kept in a separate interest bearing account, to the extent required by state or local law, and in an amount which shall at all times equal or exceed the aggregate of all outstanding obligations under said account. The project is not in compliance with HUD requirements. Recommendation: We recommend that management implement policies and procedures necessary to ensure that the tenant security deposit cash is equal to or exceeds the tenant security deposit obligation. b. Action(s) Taken or Planned on the Finding: Management will transfer funds to the tenant security deposit account equal to or greater than the tenant security deposit obligation. Policies and procedures will be reviewed to ensure the cash balance always equals or exceeds the obligation.
View Audit 36664
Finding 34505 (2022-001)
Significant Deficiency 2022
Hong Lok
AZ
HUD Housing Programs
Finding Summary: During the year ended December 31, 2022, fourteen units had wiring exposure and lacked safety precautions that were identified during the inspection period. The units are required to be properly maintained and all safety hazards should be addressed immediately. This resulted in a sc...
Finding Summary: During the year ended December 31, 2022, fourteen units had wiring exposure and lacked safety precautions that were identified during the inspection period. The units are required to be properly maintained and all safety hazards should be addressed immediately. This resulted in a score on the REAC inspection of 54c. Status: The property hired a licensed electrician to perform 100% inspection of the breaker panels for the property and to make the new changes to the breaker panels per REAC's inspection protocol. We requested a new inspection by REAC to re-assess the property again. We will continue to provide training to our staff on an annual basis as REAC provides new protocols for the maintenance standards on the properties.
View Audit 36660
Finding 34445 (2022-001)
Material Weakness 2022
Housing Authority of the City of Laurens
SC
HUD Housing Programs Eligibility Material Weakness
2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...
2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568
View Audit 36899
Finding 34444 (2022-002)
Significant Deficiency 2022
Harrison Municipal Housing Authority
AR
HUD Housing Programs Reporting Significant Deficiency
We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial inform...
We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial information can be used with adhoc repots versus manually tracking data on monthly basis to save time and ensure required deadlines are met
View Audit 35689
Finding 34421 (2022-005)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
HUD Housing Programs
Housing and Urban Development Morehouse Place 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...
Housing and Urban Development Morehouse Place 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 2022-005 Recommendation: We recommend that the Cooperative file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Action Taken: The Cooperative will file annually with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center. Planned Completion Date: March 31, 2023.
View Audit 32025
Finding 34420 (2022-004)
Significant Deficiency 2022
Morehouse Place Cooperative
MN
HUD Housing Programs
Housing and Urban Development Morehouse Place 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...
Housing and Urban Development Morehouse Place 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 2022-004 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 32025
Pittsfield Lowry, LLC
IL
HUD Housing Programs
Identifying Number: 2022-002 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020. This amount was not deposited into a separate residual receipts cash account. The Organization calculated surplus cash of $39,082 as of September 30, 2021, which includes the undepos...
Identifying Number: 2022-002 Finding: The Organization calculated surplus cash of $31,225 as of September 30, 2020. This amount was not deposited into a separate residual receipts cash account. The Organization calculated surplus cash of $39,082 as of September 30, 2021, which includes the undeposited amount from September 30, 2020. The Organization has not deposited this amount into a separate residual receipts fund account within 90 days of the year-end. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management is in the process of opening a residual receipts account and plans to make a deposit for the calculated residual receipts.
View Audit 23929
Pittsfield Lowry, LLC
IL
HUD Housing Programs
Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was...
Identifying Number: 2022-001 Finding: The Organization received approval from HUD to begin the construction of a dining room and physical therapy addition to the mortgaged property. This approval was contingent on the Organization meeting certain conditions set forth by HUD. One such condition was that the total cost of the project be funded by a contribution from Community Living Options, Inc. (CLO), and that this contribution would not be paid back to CLO. The Organization has recorded a payable owed to CLO and therefore did not meet the terms of the HUD approval. Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. The Organization is in the process of appealing HUD conditions and approval. Management has had multiple communications since March 2014 with their lender to resolve this finding, however it still remains unresolved. Management most recently corresponded with their lender in October 2021 to resolve the finding and is currently waiting on HUD?s review for completion. Approval based on the proposed payment terms by the Organization has not yet been received.
View Audit 23929
National Church Residences of Blue Springs,mo D/b/a Woods Chapel Lodge
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...
Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits withing 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended August 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: December 14, 2021
View Audit 36983
Finding 34300 (2022-001)
Significant Deficiency 2022
Grace Commons, Inc.
CA
HUD Housing Programs
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. Anticipated Completion Date: December 31, 2022...
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. Anticipated Completion Date: December 31, 2022 Kim Morrison, CFO, signed and dated this CAP on Oct. 12, 2022
View Audit 35019
Russo Street Apartments, Inc.
RI
HUD Housing Programs
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Russo Apartments Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations specify the amount required to be deposited on a monthly basis to the replacement reserve account.; Condition - ...
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Russo Apartments Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations specify the amount required to be deposited on a monthly basis to the replacement reserve account.; Condition - one month's deposit totaling $683 was not made during the year; Cause - the property is experiencing a cash flow problem and was unable to make the required deposit; Recommendation management should make every effort to deposit the monthly required amount to the reserve account. Response: Subsequent to year end management received a rent increase and will be able to deposit the shortfall amount to the reserve account. Corrective Action Plan: Management has adopted the attached internal control workflow to ensure that program requirements are more strictly adhered to. We have also expanded our finance department by 2 FTE?s in the past two years (including a new position of Financial Analyst/Asset Manager in July 2022) to ensure that we have proper staffing to monitor properties financial performance and compliance with program requirements. Responsible party: Frank Shea
View Audit 35017
Finding 34291 (2022-001)
Significant Deficiency 2022
St Matthew Housing Development INC T/a St Matthew Manor
PA
HUD Housing Programs
CORRECTIVE ACTION PLAN April 07, 2023 St. Matthews Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of public accounting firm: Capaldi Reynolds & Pelosi 332 Tilton Road Northfield, NJ 08225 Audit period: ...
CORRECTIVE ACTION PLAN April 07, 2023 St. Matthews Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of public accounting firm: Capaldi Reynolds & Pelosi 332 Tilton Road Northfield, NJ 08225 Audit period: January 1, 2022 to December 31, 2022. Contact name: Derek Pew, Managing Agent. Contact phone number: 609-646-8861 The finding from the December 31, 2022 schedule of findings and questioned costs are discussed below. FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS 2022-001: The required deposit of $2,234, per the December 31, 2021 Computation of Surplus Cash was not deposited into the Residual Receipts account within 90 days after the fiscal year end. It is recommended that management implements a checklist t of all compliance requirements with its applicable deadlines that would be reviewed by appropriate individuals regularly to ensure requirements are being met in a timely manner. Action(s) taken or planned on the finding: The Executive Board and management agree with the finding and the auditor?s recommendation. We have implemented policies and procedures to ensure compliance requirements are being met in a timely manner. The required deposit to the Residual Receipts account was made on April 7, 2023. No further action required.
View Audit 32079
Marywood, INC 051-11178-Np (formerly 051-Eh053-Wah/l8)
VA
Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties
In conjunction with our audit in accordance with the requirements established by the U.S> Department of Housing and Urban Development, tenant security deposits are required to be returned within 30 days of the tenant's move-out date. However, in performing procedures to ascertain the accuracy of the...
In conjunction with our audit in accordance with the requirements established by the U.S> Department of Housing and Urban Development, tenant security deposits are required to be returned within 30 days of the tenant's move-out date. However, in performing procedures to ascertain the accuracy of the return of security deposits, we noted the security deposit returned to two tenants were more than 30 days after move-out. We recommend that security deposits be returned within 30 days of the tenant's move-out date. Corrective Action Taken or Planned Management has implemented steps to ensure that the future security deposit refunds are made within the 30 day requirement.
View Audit 32076
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