FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,636
In database
Filtered Results
7,039
Matching current filters
Showing Page
246 of 282
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Revitz House Corporation
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 33075
Finding 33174 (2022-004)
Significant Deficiency 2022
Heartland Alliance for Human Needs & Human Rights
IL
Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303
Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager...
Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager is reviewing tenant certifications for completeness and ensuring charges to the federal program are consistent with the certification. Management has conveyed to the third-party property manager to establish an annual rent roll verification for completeness and accuracy based on tenant certifications. Individual(s) Responsible for Corrective Action Plan Ilina Lazarov Assistant Controller 312-660-1513 Anticipated Completion Date: 09/2023
View Audit 36467 Questioned Costs: $1
Finding 33172 (2022-007)
Significant Deficiency 2022
Heartland Alliance for Human Needs & Human Rights
IL
HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303 § 200.512
2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained...
2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Management will implement a policy of formally tracking all required reports and submission deadlines to address the delayed submission of the data collection form and reporting package and will submit the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Individual(s) Responsible for Corrective Action Plans: Marcelo Presser Interim Chief Financial Officer mpresser@heartlandalliance.org Anticipated Completion Date: 12/2023
View Audit 36467
Finding 33152 (2022-002)
Significant Deficiency 2022
Presbyterian College
SC
Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did n...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did not report required Pell disbursements via the COD within 15 calendar days. Corrective Action Plan: It is a compliance requirement to report Pell files to the Department of Education through the COD system. 27 student files were identified as a compliance finding out of the 40 students sampled. This is a repeat finding from the prior year (June 30, 2021), but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented practices whereby the office is now receiving and sending files to the COD system daily. This allows for resolving issues/rejects much sooner and within the 15-day timeframe. The Director has also conducted training with financial aid staff to emphasize the importance of sending files and resolving issues in a timely fashion. Anticipated Completion Date: August 31, 2022
View Audit 29056
Finding 33146 (2022-002)
Significant Deficiency 2022
Susanne Corporation
MO
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.302
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July...
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July 1, 2021 through 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. Findings ? Financial Statement Audit Significant Deficiency 2022-001 Financial Reporting Recommendation: Management should review and update monthly and year-end closing procedures to ensure controls over financial reporting are sufficient for financial statements to be prepared in accordance with accounting principles generally accepted in the United States of America. Action Taken: Management agrees with the finding and year end closing procedures will be changed to reflect appropriate accounting principles. Findings ? Major Federal Award Program Audit Significant Deficiency 2022-002 Written Uniform Guidance Policies and Procedures Recommendation: We recommend Susanne Corporation draft and adopt written procedures in accordance with Uniform Guidance requirements. Action Taken: Management agrees with the finding and is in the process of drafting and implementing written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Joey Wilke at 417-366-3440.
View Audit 28979
Finding 33143 (2022-002)
Significant Deficiency 2022
Rannie Webster Foundation
NH
HUD Housing Programs
Auditor's Recommendation: Management should evaluate and consider cost-cutting measures or strategies to improve the financial results. Corrective Action Plan: Rannie Webster Foundation is unable to hire staff due to the staffing crisis in the healthcare industry. This inability to hire staff has...
Auditor's Recommendation: Management should evaluate and consider cost-cutting measures or strategies to improve the financial results. Corrective Action Plan: Rannie Webster Foundation is unable to hire staff due to the staffing crisis in the healthcare industry. This inability to hire staff has increased the usage of costly contracted nursing services. Rannie Webster Foundation has attempted to alleviate the financial strain with costing cutting measures and increases in the rates charged to residents. This staffing crisis coupled with the existing strain on the census as a result of the pandemic has left the Foundation in a position to seek affiliation to alleviate the financial condition and provide additional working capital. The Foundation's board of trustees has approved an affiliation agreement with another large nonprofit with added revenue sources and hiring capabilities.
View Audit 29145
Finding 33138 (2022-002)
Significant Deficiency 2022
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-002 Comments on Finding and Recommendation: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. The Agent should note resident move outs or deceased te...
Statement of condition #2022-002 Comments on Finding and Recommendation: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
View Audit 29014
Finding 33137 (2022-001)
Significant Deficiency 2022
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-001 Comments on Findings and Recommendation: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements a...
Statement of condition #2022-001 Comments on Findings and Recommendation: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
View Audit 29014
Finding 33006 (2022-001)
Significant Deficiency 2022
Cypresswood Estates LLC
TX
HUD Housing Programs Reporting Significant Deficiency
2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with...
2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the March 31, 2022 fiscal year end, the final December 31, 2021 audit & trial balance for one of the nine tax credit properties (discrete component unit) was not received until July 18, 2022. The entity was considered by Management to have a material effect on the presentation of the unaudited financial statements since it has over $35M in assets. The unaudited REAC submission was completed two days later, on July 20, 2022. For the March 31, 2023 HCHA fiscal year end, the firm completing the December 31, 2022 audits for the discrete component units has a deadline before the HCHA fiscal year end (March 15, 2023). All properties will be compiled for the REAC unaudited submission. Name(s) of the contact person(s) responsible for corrective action: Melissa Quijano, Acting Executive Director Planned completion date for corrective action plan: March 31, 2023 (HCHA?s FYE)
View Audit 37175
Finding 33000 (2022-027)
Material Weakness 2022
Lafayette City_parish Consolidated Government
LA
Allowable Costs / Cost Principles Eligibility HUD Housing Programs
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The G...
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-027 Compliance with Allowable Activity and Allowable Cost See Compliance Finding 2022-022. 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
View Audit 35170
Lafayette City_parish Consolidated Government
LA
Allowable Costs / Cost Principles Eligibility HUD Housing Programs
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure pay...
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-022 Compliance with Allowable Activity and Allowable Cost Recommendation: The Government should review its internal control policies and procedures over allowable costs and activities to ensure payments meet both requirements before being approved as a charge to the grant Corrective Action Plan: The home identified in this finding received major rehabilitation work under the HOME grant in 2012. This included flooring installation but the Government failed to install a moisture barrier. As such, the external moisture caused the wooden sub-floor to deteriorate slowly over a 10 year period which posed a serious threat to the health and safety of the homeowner. Although per the contract the homeowner had one year to identify issues, it was determined that the homeowner has no reasonable way of identifying the error made by the Government which caused this issue. In order to circumvent the eminent danger to the homeowner as a result of the Government?s error, it was decided that the original warranty would be honored. As per HUD regulations, CDBG may be used for minor rehabilitation (which the replacement of the floor qualifies as), and was used in this instance. In order to ensure the one year contractual language does not preclude the Government from correcting errors made, the policy and procedures of the Housing Rehabilitation Program have been updated. The following language has been added ? All work done under the auspices of the Housing Rehab Program (RHP) is guaranteed against faulty installation and/or material for one year after the home is confirmed to meet or exceed the standards of the International Property Maintenance Code (IPMC). Following the one year guarantee, should LCG have substantially failed to meet the standards of the IPMC, resulting in extreme Health and Safety issues for the homeowner, the Housing Rehabilitation Program staff, at its discretion, may review homeowner eligibility for additional repair of the faulty work in order to meet Health and Safety requirements and to fulfill its good-faith obligation to the homeowner. The homeowner must continue to meet HUD income and eligibility requirements. This finding is not expected to reoccur.
View Audit 35170
Finding 32984 (2022-026)
Material Weakness 2022
Lafayette City_parish Consolidated Government
LA
Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Govern...
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) Material weakness- 2022-026 Compliance with Financial and Performance Reporting See Compliance Finding 2022-021. 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
View Audit 35170
Lafayette City_parish Consolidated Government
LA
Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.327
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and r...
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: CDBG ? Entitlement Grants Cluster (14.218) 2022-021 Compliance with Financial and Performance Reporting Recommendation: The Government should review its procedures over reporting to ensure that all required reporting information is reviewed and reconciled for accuracy to the Government?s financial records. Corrective Action Plan: The finding was a result of a clerical error. The Government is allowed to utilize up to 15% of its annual CDBG allocation for Public Services. The adjustment made was to correct the reported actual use from 2% to 5%. Corrective actions are being implemented to ensure data entered into the report is accurate prior to submission to HUD. This project is expected to be completed within three months and will be overseen by Community Development & Planning Director Mary Sliman.
View Audit 35170
Finding 32930 (2022-001)
Significant Deficiency 2022
Iowa Healthiest State Initiative
IA
Internal Control / Segregation of Duties HUD Housing Programs
Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to fu...
Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to further improve the segregation of duties. Anticipated Date of Completion: May 1, 2023
View Audit 33391
Finding 32903 (2022-002)
Significant Deficiency 2022
Sacred Heart Village II Inc.
DE
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: This situation was one that had never arisen before. The assumption was made that the deposited amount had been communicated to the necessary parties. Beginning immediately, any discrepancy between the amount requested and the amount received will be communicated until a f...
Corrective Action Plan: This situation was one that had never arisen before. The assumption was made that the deposited amount had been communicated to the necessary parties. Beginning immediately, any discrepancy between the amount requested and the amount received will be communicated until a final resolution has been reached. This information will be communicated to the CFO, the Controller and the Program Director by the Staff Accountant who initially receives this information and matches the ACH with the submission. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: Immediately, staff meetings have already been conducted to address this issue.
View Audit 29205
Sacred Heart Village II Inc.
DE
HUD Housing Programs
Corrective Action Plan: Beginning July 2023, Sacred Heart Village II Inc. will begin increasing its monthly deposits to the reserve for replacement account by $1,000 until the account is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Dat...
Corrective Action Plan: Beginning July 2023, Sacred Heart Village II Inc. will begin increasing its monthly deposits to the reserve for replacement account by $1,000 until the account is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: Approximately 6.5 years
View Audit 29205
Finding 32901 (2022-002)
Significant Deficiency 2022
City of Quincy, Illinois
IL
Allowable Costs / Cost Principles Cash Management HUD Housing Programs
The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each ca...
The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each case is aware of the documented time, even though it is not a written approval. These City officials all agree that each daily time sheet should have a supervisor?s approval prior to the hours being submitted for payroll entry. The City Comptroller has issued a memo that directs the administrative person responsible for time entry to look for any missing approvals on sign-in sheets, time cards, or on daily rosters. The Police Chief, Fire Chief, and 9-1-1 Director will also be reviewing compliance on this. Lastly, the Comptroller?s staff position of Accountant/Payroll Manager (currently vacant) has the responsibility of auditing time cards; this position can also verify that time cards have appropriate supervisor approval.
View Audit 28689
Finding 32855 (2022-001)
Significant Deficiency 2022
Dignity Housing Association, Inc. 054-11074
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.
View Audit 33282 Questioned Costs: $1
Finding 32835 (2022-001)
Material Weakness 2022
Natchitoches Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles
NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Eq...
NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2022, the Administrative Equity is a deficit of $3,873. In addition, at the same time, the Housing Choice Voucher (HCV) Fund owes the General Fund $76,307. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We continually monitor our expenses. However, we will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2023
View Audit 32431
Finding 32801 (2022-002)
Material Weakness 2022
Housing Authority of Lincoln County
OR
HUD Housing Programs Special Tests & Provisions Reporting
Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the...
Finding 2022-002 - U.S Department of Housing and Urban Development - Housing Voucher Cluster - Program Documentation (Material Weakness) Recommendation: The Authority should: ? Strengthen the training available to staff that are responsible for determining and documenting compliance with each of the compliance requirements. ? Strengthen the review process of tenant files by management so that errors will be identified prior to payments being made to landlords on the tenant's behalf. ? Train additional members of management and staff to perform and back-up the compliance duties related to the Section 8 program. Action Taken: HALC has increased its training requirements for key positions and subscribed to a training subscription to allow staff to have on demand access. HALC is also having Managers responsible for key files and the documentation related to compliance of their programs so they have access to the information. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. HALC has implemented a contract with Nelrod to obtain Rent Reasonable and Utility Allowances. HALC staff members will be utilizing the EZRRD software program going forward, and (over the next year) will be updating all of the rent reasonable calculations. HALC began using the new program on September 5, 2023, for all new lease ups and contract rent increases. The new rent reasonable calculations began November I, 2023, with the annual recertification packets and will be ongoing monthly. HALC staff begun using the new utility allowance schedule prepared by Nelrod on September I, 2023. Nelrod will update utility allowance schedules as required by HUD regulations annually. If they decide after doing their utility allowance research that a change does not need to take place, (no change is required if the utility companies have not had an increase of under 10%) they will provide us with the information and the methodology used.
View Audit 29345
Finding 32800 (2022-001)
Significant Deficiency 2022
Housing Authority of Lincoln County
OR
Allowable Costs / Cost Principles Eligibility HUD Housing Programs
Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retai...
Finding 2022-001 - Ineffective Internal Controls (Significant Deficiency) Recommendation: We recommend the Authority retain copies of properly approved invoices and journal vouchers to support allowable costs related to the Housing Voucher Program expenditures. We recommend the Housing Manager retain each internal review file conducted during the year as support the Authority completed the programs required self-audit related to recertifications of participants. We further recommend the Authority document and retain managements review of the waiting list following the pull for top of the list letters. Action Taken: The agency has implemented stronger internal controls regarding oversight and approval of invoices and journal vouchers. Effective October 1, 2023, Managers will be initialing all invoices prior to entering in the system. The Finance Manager will approve the bills to pay from a list of approved invoices generated from the accounting system, and the Account Coordinator will generate the payments/collate with invoices and forward them to the ED for final review against the approved invoices and signature. The Housing Programs Manager has implemented a quarterly random sampling of files to ensure oversight of the requirements of documentation and certifications. These quarterly reviews are saved on our server for future reference and utilize spreadsheets for HALC for tracking and compliance purposes and using a random sampling app online. In regard to documenting the oversight of the waiting list, effective September 1, 2023, the Housing Programs Manager is now coordinating this process. The Administrative Assistant pulls the waiting list, signs it and then turns it in to the Housing Programs Manager for review for accuracy and to verify that applicants are being pulled in the correct order according to HALC policy. The Housing Programs Manager then signs the list and uploads it into a file on the HALC server. The Housing Manager will then quarterly process a random sampling and pull the applicant file to review on a quarterly basis. This will be documented for future review.
View Audit 29345
Finding 32789 (2022-002)
Significant Deficiency 2022
Berks Community Health Center
PA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023
View Audit 28375
Yw-Wny Housing Development Fund Co., Inc. - Project #014-Ee084
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: Robert J. Miller, Jr. President Belmont Management Co., Inc. (716) 854-1251 Current Finding on t...
Name of auditee: YW-WNY Housing Development Fund Company, Inc. d/b/a School House Commons TIN: 014-EE084 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: June 30, 2022 CAP prepared by: Robert J. Miller, Jr. President Belmont Management Co., Inc. (716) 854-1251 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management informed us that the amount has been deposited on August 9, 2022.
View Audit 24759
St. Monica's Apartments
CT
HUD Housing Programs Reporting
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022...
Finding 2022-001 Comments on the Finding and Recommendations ? The Company is in agreement with the Finding and Recommendation that was presented. Action(s) Taken or Planned on the Finding ? Management has deposited the appropriate funds to the replacement reserve during the year ended July 31, 2022. Name of Responsible Official ? Lucretia R. Fuentes, & Sabine Cox Completion Date ? October 31, 2021
View Audit 27231
Finding 32697 (2022-002)
Significant Deficiency 2022
State of North Dakota
ND
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is ...
Finding: 2022-002 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. The Department of Commerce utilized the funds made available to it by the 67th Legislative Assembly to accomplish the intent of said legislative body. The Agency is working with the current legislative body and the North Dakota Office of Management and Budget to resolve this finding. Contact Person: Shawn Kessel, COO/Deputy Commissioner Anticipated Completion Date: On or before July 1, 2023
View Audit 36677 Questioned Costs: $1
« 1 244 245 247 248 282 »