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Finding 33920 (2022-001)
Material Weakness 2022
Chicago Housing Authority
IL
HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303
Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...
Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023
View Audit 33257
Asi - Burnsville, Inc.
MN
HUD Housing Programs
ASI - BURNSVILLE, INC. HUD PROJECT NO. 092-HD011-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Burnsville, Inc. respectfully submits the following corrective action plan for the yea...
ASI - BURNSVILLE, INC. HUD PROJECT NO. 092-HD011-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Burnsville, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 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. 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 811, ASSISTANCE LISTING NUMBER 14.181 Cause: Property management failed to obtain a signed EIV and You form from the tenant during the certification process. Recommendation: Property management should be reminded that obtaining all required documents is an important step in tenant management. Action Taken: Recertification staff obtained a signed copy of the EIV and You form in January 2023. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 33371
Greater Harrisburg Voa Living Center (new Song Village)
VA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-003 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 funds will be reimbursed in the amount of $1,855. Completion Date: August 22, 2022
Finding Reference Number: 2022-003 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 funds will be reimbursed in the amount of $1,855. Completion Date: August 22, 2022
View Audit 36698 Questioned Costs: $1
Greater Harrisburg Voa Living Center (new Song Village)
VA
Cash Management 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 residual receipts account deficiency will be funded in the amount of $11,511. Management will ...
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 residual receipts account deficiency will be funded in the amount of $11,511. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: August 22, 2022
View Audit 36698
Greater Harrisburg Voa Living Center (new Song Village)
VA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 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 submit to HUD. Completion Date: August 22, 2022
Finding Reference Number: 2022-001 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 submit to HUD. Completion Date: August 22, 2022
View Audit 36698
Finding 33852 (2022-001)
Significant Deficiency 2022
Catholic Charities
NM
HUD Housing Programs Cash Management
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts a...
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts are made timely. Additionally, Catholic Charities will remind Monarch Properties of this requirement within 10 days after each year end to ensure the deposit to the residual receipts account is made within 60 days of the fiscal year end. Personnel responsible for corrective action: Jerry Burkholder, Controller at Monarch Properties and Christine Reeders, Chief Financial Officer at Catholic Charities. Estimated corrective action completion date: August 31, 2023
View Audit 36696
Friendship Manor Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Manag...
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Management understands HUD's requirements for depositing surplus cash into the residual receipts account and will deposit the delinquent deposit of $7,133 into the residual receipts by July 8, 2022.
View Audit 34625
Finding 33814 (2022-001)
Significant Deficiency 2022
Stroud Manor, Inc.
LA
HUD Housing Programs
Finding # 2022-001: Section 811 Capital Advance Program ? CFDA No. 14.181 Stroud Manor, Inc. agrees with the finding. Stroud Manor, Inc. has deposited the amounts considered late and owed to the residual receipts account. $7,825.57 was deposited on August 29, 2021, and $27,516.46 was deposite...
Finding # 2022-001: Section 811 Capital Advance Program ? CFDA No. 14.181 Stroud Manor, Inc. agrees with the finding. Stroud Manor, Inc. has deposited the amounts considered late and owed to the residual receipts account. $7,825.57 was deposited on August 29, 2021, and $27,516.46 was deposited on December 20, 2022. The deposit made on December 20, 2022 in the amount of $27,516.46 is considered the completion date. The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required. Peter Borling is the finance director and the contact person responsible for the audit findings.
View Audit 28680
Finding 33801 (2022-003)
Significant Deficiency 2022
Saugatuck Child Care Services Inc.
CT
Cash Management HUD Housing Programs Significant Deficiency
Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel...
Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel spreadsheet with each of the provider names and amount the provider requested and the actual amount paid each month. If there is a difference, it will be noted on the spreadsheet. ? Names and Title of Responsible Official ? Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? October 2023.
View Audit 35487
Finding 33768 (2022-001)
Material Weakness 2022
Lemko Housing Corporation
MD
Questioned Costs HUD Housing Programs
Statement Of Condition: The Corporation is delinquent in making deposits to the Reserve for Replacements as required by the Section 8 Contract. There are sixteen delinquent deposits totaling $32,000 as of September 30, 2022. Comments on the Findings and Recommendation: Management intends to make all...
Statement Of Condition: The Corporation is delinquent in making deposits to the Reserve for Replacements as required by the Section 8 Contract. There are sixteen delinquent deposits totaling $32,000 as of September 30, 2022. Comments on the Findings and Recommendation: Management intends to make all delinquent deposits by October 31, 2023. Status: The Corporation has requested that HUD suspend the required monthly deposits to the Reserve for Replacements. If approved, the Corporation will make two deposits of $2,000 per month until October 2023, when all delinquent deposits will have been paid. If the suspension is not approved, the Corporation will make three deposits of $2,000 per month until October 2023, when all delinquent deposits will have been paid and will then return to making the minimum required monthly deposit.
View Audit 32803 Questioned Costs: $1
Kearsarge Elderly Housing, Inc.
NH
HUD Housing Programs Reporting
Finding 2022-00 I: Plan: Director of Housing will monitor/review a I 0% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staf...
Finding 2022-00 I: Plan: Director of Housing will monitor/review a I 0% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff. Anticipated Completion: December 31, 2022 ( ongoing)Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer
View Audit 31651
Fulton Gardens II Corporation
TX
HUD Housing Programs Reporting
Audit Finding 2022-001 Cash will be transferred from the operating account to the reserve for replacement account to replenish the $6,000 withdrawn without prior HUD approval.
Audit Finding 2022-001 Cash will be transferred from the operating account to the reserve for replacement account to replenish the $6,000 withdrawn without prior HUD approval.
View Audit 33347
Finding 33698 (2022-002)
Material Weakness 2022
City of Oakland
CA
Special Tests & Provisions HUD Housing Programs Material Weakness
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025
View Audit 35082
Finding 33682 (2022-001)
Significant Deficiency 2022
Hampton Bays Union Free School District
NY
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.430
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84...
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents, to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: The District replaced the employee that left the District, and the new employee is being trained on ensuring the appropriate documentation will be prepared to support the compliance with Subpart I, 2 CFR ?200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2023 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
View Audit 31573
Finding 33636 (2022-002)
Material Weakness 2022
Octavia Court, Inc.
CA
HUD Housing Programs Internal Control / Segregation of Duties
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
View Audit 31240
Spotsylvania United Methodist Housing Corp.
VA
Cash Management HUD Housing Programs
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in...
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: June 30, 2023
View Audit 32344
Finding 33557 (2022-001)
Significant Deficiency 2022
Northern Cheyenne Tribal Housing Authority
MT
Eligibility HUD Housing Programs
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of hav...
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of having more standardization in file organization of information. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023
View Audit 31062
Finding 33549 (2022-001)
Material Weakness 2022
M.l. Gabriel Commons
LA
HUD Housing Programs
2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs...
2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs the funds to pay for improvements needed in which we are pursuing to obtain 3 bids as required and 2) HUD has not issued management and offset request.
View Audit 34942
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Fi...
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) no application in file; (1) no citizenship status form. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party
View Audit 28758
Finding 33453 (2022-001)
Material Weakness 2022
Homes for McConnellsburg, Inc.
MD
HUD Housing Programs Special Tests & Provisions Eligibility
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In...
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In addition to hiring a new Director of Compliance and rebuilding the compliance team in 2021 to review and approve certifications, we have increased our corporate operations team and they are now responsible for reviewing all certification due dates weekly with the site teams to ensure timely completion of certifications.
View Audit 28755
Salina Voa Elderly Housing, Inc. (market Place Saline Apartments)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 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: September 1...
Finding Reference Number: 2022-001 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: September 15, 2022
View Audit 29169
Hebrew Home of Greater Washington, Inc.
MD
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. ...
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
View Audit 28601
Finding 33373 (2022-002)
Material Weakness 2022
Snohomish County
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 34269
Finding 33369 (2022-001)
Significant Deficiency 2022
Berkeley Housing Authority
CA
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. Jam...
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. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.
View Audit 30840 Questioned Costs: $1
Finding 33368 (2022-002)
Material Weakness 2022
Village Cooperative of Ames
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
View Audit 36793
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