FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,653
In database
Filtered Results
6,624
Matching current filters
Showing Page
247 of 265
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 20213 (2022-002)
Material Weakness 2022
West Central Nebraska Joint Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...
Finding 2022-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 19649
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid mi...
Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid missing documents and ensure rent calculations are accurate. New procedures were revised as of 2020 when PRPHA started as new Section 8 receiving agency and is in the process of updating the current documentation.
View Audit 28199
Finding 20176 (2022-002)
Significant Deficiency 2022
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303
Management of these programs were recently assigned to the Administration and procedures are being revised to ensure that certain process and eligilibility activities are incorporated in the current written guidelines. In addition, after restoring all normal practices after Covid 19 restriction re...
Management of these programs were recently assigned to the Administration and procedures are being revised to ensure that certain process and eligilibility activities are incorporated in the current written guidelines. In addition, after restoring all normal practices after Covid 19 restriction releases, the agency has restarted the Quality Control schedules to reinforce and audit the elegibility controls.
View Audit 28199
Finding 20175 (2022-001)
Significant Deficiency 2022
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Internal Control / Segregation of Duties Eligibility § 200.303
Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid mi...
Reinforcement of the required documentation is being done frequently with the occupancy officers to request all the required documents in the kit provided to them as part of the procedures. The agency is providing continous training to the employees in order to streamline the processes, avoid missing documents and ensure rent calculations are accurate. New procedures were revised as of 2020 when PRPHA started as new Section 8 receiving agency and is in the process of updating the current documentation.
View Audit 28199
Puerto Rico Public Housing Administration
PR
HUD Housing Programs Subrecipient Monitoring Cash Management
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 eff...
Cash Disbursements are made in accordance with cash management regulations and HUD requirements. However, we have additional layers of approvals as required by our HUD Field Office which depends on availabilty of outside personnel that is not under our control. Unexpected events such as COVID 19 effect on employee assistance or different government workdays can affect our cash approvals at the bank level. We try to minimize and prevent these situations with a close coordination with the different approving officials . This is a recurring action plan.
View Audit 28199
Finding 20140 (2022-004)
Significant Deficiency 2022
Mississippi Regional Housing Authority No. V
MS
HUD Housing Programs Significant Deficiency
The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the pos...
The Authority?s Board of Commissioners (BOC) has worked to establish and maintain effective internal controls over reporting while maintaining and reorganizing the HA during the COVID Pandemic. Reorganization included the resignation of the former Executive Director, promoting an employee to the position of Executive Director (ED) and the hiring of a full-time financial director. Executive Director Ashiya Hawkins is responsible for the implementation of the corrective action plan. CAP developed to resolve audit findings: 2022-002 - Lack of Adequate Oversight and Monitoring of Financial Activities; Sufficient Appropriate Audit Evidence Was Unobtainable. 1. BOC will review and approve updated internal control policies that provide assurance that internal controls are properly designed and implemented. 2. The BOC and Executive Director will monitor the continued effectiveness of the Authority?s internal controls 3. Use of external specialist to bring all policies up to date and to create a Cost Allocation Plan. 4. Use of an external management company to perform the operations of the Authority?s twenty PBV units. 5. Use of external specialist to bring all policies up to date. 6. Execute General Depository Agreements with all banks that hold the Authority?s deposits. 7. Secure pledged collateral agreements with all banks that hold the Authority?s deposits.
View Audit 19120
Finding 20127 (2022-001)
Significant Deficiency 2022
Breakthrough Phase Ii, Inc.
TN
HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from...
CORRECTIVE ACTION PLAN Breakthrough Phase II, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings from the 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 AUDITS FINDING N0. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the OneSite Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.
View Audit 20828
Finding 20116 (2022-001)
Material Weakness 2022
Albany Area Primary Health Care, Inc.
GA
Allowable Costs / Cost Principles HUD Housing Programs Reporting
Views of Responsible Officials and Planned Corrective Actions ? AAPHC has evaluated the lost revenue calculation used in the period one Provider Relief Fund reporting and has determined that there would still have been sufficient lost revenue incurred to fully obligate the funds received if 340b pha...
Views of Responsible Officials and Planned Corrective Actions ? AAPHC has evaluated the lost revenue calculation used in the period one Provider Relief Fund reporting and has determined that there would still have been sufficient lost revenue incurred to fully obligate the funds received if 340b pharmacy revenue had been included in the calculation. Management intends to correct the lost revenue previously reported when completing the required reporting for the period four funding cycle. Responsible Official: Milton Jordan, Chief Financial Officer Anticipated completion date: March 31, 2023
View Audit 21769
Finding 20108 (2022-001)
Material Weakness 2022
Rose of Mary Terrace
WA
HUD Housing Programs Cash Management Reporting
Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Fi...
Name of Auditee: Rose of Mary Terrace HUD Auditee identification number: 171EE023 Name of audit firm: Loveridge Hunt & Co, PLLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by: Name: Holly Anderson Position: Asset Management Program Manager Telephone number: 509-833-8084 Finding 2022-001 1. Statement of Condition: The Organization did not deposit the surplus cash into the residual receipts account in the amount of $27,935. 2. Cause: Management did not monitor the HUD requirements for the residual receipts accounts, including those in the regulatory agreement and those issued by HUD memorandum. 3. Actions Taken on the Finding: The Organization will complete HUD form 9250, requesting a suspension of replacement reserve deposits. Management will utilize the funds from suspended replacement reserve deposit to reimburse the residual receipts account. On August 7, 2023, Holly Anderson spoke with HUD Account Executive, Tina Rivera-Locklear, who agreed that this CAP was an acceptable step towards resolution.
View Audit 20307
Windsor Place Housing, Inc.
NC
Questioned Costs HUD Housing Programs
2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.
2022-001: The underfunding of Replacement Reserves was discovered during the reconciliation process. The required deposit was made to Replacement Reserves on January 19, 2023.
View Audit 18730 Questioned Costs: $1
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Eligibility Reporting
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Management has ...
FINDING NO. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the verification of tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Management has conducted training on EIV and the importance of meeting the deadlines as well as maintaining EIV reports in tenant files. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835- 9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 18705
Mm Iii, Inc. Operating As Mayfield Manor III
FL
HUD Housing Programs Subrecipient Monitoring Reporting
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 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: Jan...
Oversight Agency for Audit, MM III, Inc. respectfully submits the following corrective action plan for the year ended December 31, 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: January 1, 2022 through 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 III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be conducted to ensure the contract renewal is completed.
View Audit 18705
Finding 19947 (2022-001)
Significant Deficiency 2022
The Housing Authority of the City of Trenton
NJ
Procurement, Suspension & Debarment HUD Housing Programs
Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective ...
Finding 2022-001 ? Procurement/ Verification Against Contractor Suspension or Debarment The Authority will search the EPLS for prospective contractors prior to awarding contracts and retain documentation of the searches, or attain certification against suspension and debarment from the prospective contractors. The Authority?s Executive Director, Jelani Garrett, has assumed the responsibility of executing this corrective action as of September 1, 2023.
View Audit 17842
Finding 19932 (2022-001)
Significant Deficiency 2022
Independent Living Horizons Four, Inc.
GA
Questioned Costs HUD Housing Programs Reporting
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...
Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO
View Audit 23476 Questioned Costs: $1
Finding 19883 (2022-001)
Significant Deficiency 2022
North Charleston Housing Authority
SC
HUD Housing Programs Significant Deficiency
The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions...
The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions had each turned over several times. NCHA was finding it more difficult to hire, train, and maintain full staffing levels in the wake of the COVID pandemic. NCHA determined in March of 2022 the best course of action was to outsource the inspections role to a third party specializing in HCV inspections. An offer was accepted from Mccright & Associates manage all aspects of HCV inspections. While we continue to work on fully integrating McCright & Associates into our operation, timely inspections have been corrected. Anticipated Completion Date: The contract with McCright & Associates was signed in April of 2022. They have been successfully managing our HCV inspections since the contract was signed.
View Audit 17996
Finding 19868 (2022-003)
Significant Deficiency 2022
Greater Baton Rouge Food Bank
LA
HUD Housing Programs Equipment & Real Property Management
September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies prese...
September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies presented. Account reconciliations will be the responsibility of the Sr. Accountant and review/approval by the CFO. There will also be an inventory roll forward review each month in collaboration with the Operations team. The objectives of the Finance Department are two-fold: 1. To prepare accurate financial statements in accordance with generally accepted accounting principles and distribute them in a timely and cost-effective manner. 2. To provide adequate financial information to aid management in decision-making. A monthly set of financial statements shall be prepared, usually by the 15th business day of the subsequent month. Findings and Questioned Costs -2022-002 Non-Compliance with State Audit Law View of Responsible Official: CFO Corrective action plan: The accounting team will establish hard deadlines for completion of items for audits going forward. The CFO shall document, in detail, any obstacles that may occur to account for any delays. This tracking will allow for an ample amount of time to address any issues. ? Planning ? The CFO is responsible for delegating the assignments and responsibilities to accounting staff in preparation for the audit. Assignments shall be based on the historical list of requested schedules and information maintained by the finance department. ? Involvement ? Finance department staff will do as much work as possible to assist the auditors. ? Interim Procedures ? By performing significant portions of audit work as of an interim date, the work required after year-end is reduced. The finance department staff will provide requested schedules and documents and otherwise assist the auditors during any interim audit fieldwork that is performed. ? Streamlined Processes ? The organization implemented a new warehouse management system in Q4 2022 in order to streamline reporting that required manual calculations that routinely pushed the organization?s timelines behind schedule. Example: No longer will the CFO have to manually value each item in inventory by hand via spreadsheets. Throughout the audit process, it shall be the policy of the Organization to make every effort to provide schedules, documents and information requested by the auditors in a timely manner. FEDERAL PROGRAM: Findings and Questioned Costs -2023-003 ? Accountability for USDA-Donated Foods View of Responsible Official: COO/CFO Corrective action plan: The organization implemented a new warehouse management system fully integrated with financials in Q4 2022 to resolve these known weaknesses. These new procedures will account for all documentation issues as the new system allows for ease of storage via electronic logs and filing. Retraining will be held annually to ensure all are fully trained in the expectations of best practices regarding documentation. It will be the responsibility of the logistics team to collect and file all pertinent documentation regarding distributions and receipts, this will be monitored and reported on monthly by the Sr. Logistics Manager and any discrepancies reported, documented, and corrected by the COO.
View Audit 23525
Finding 19843 (2022-005)
Significant Deficiency 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Reporting Significant Deficiency
Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely.
Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely.
View Audit 23451
Finding 19842 (2022-004)
Material Weakness 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Subrecipient Monitoring Eligibility
2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement w...
2022-004 ? Selection from the Waiting List Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to maintain the waiting list and track all correspondence with potential tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The PBCHA will continue to develop, train, and enforce procedures related to efficient waitlist management for families placed on the list for the HCV programs; the ongoing maintenance of the waiting lists; and selection of enough families from the list to maximize the PBCHA?s use of available funding. The PBCHA has elected to open its waiting lists beginning in June 2022 for its HCV programs and to leave lists open indefinitely to accurately depict the demand for affordable housing. This will require that PBCHA staff ae trained and annually comply with the procedures outlined in the Administrative Plan related to updating, removal and selection from the wait lists, admission, and eligibility, and that all steps are documented within the tenant file and agency business system accordingly. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen. Carol Jones-
View Audit 23451
Finding 19841 (2022-003)
Material Weakness 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2022-003 ? Rent Reasonableness Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit fin...
2022-003 ? Rent Reasonableness Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The agency will continue to develop, train, and enforce procedures to ensure rent reasonableness is performed on a timely basis as required by federal regulations and documentation is maintained in the tenant file. The agency utilizes an external resource to conduct rent comparison. The PBCHA will continue to train and instruct Housing Specialists on the responsibility to perform the rent reasonableness determination at the time of initial leasing, when there is an increase in rent to owner and at HAP contract anniversary if applicable under HUD rules and regulations. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action:
View Audit 23451
Finding 19840 (2022-002)
Material Weakness 2022
Palm Beach County Housing Authority
FL
Questioned Costs HUD Housing Programs Material Weakness
2022-002 ? HQS Enforcements Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management s...
2022-002 ? HQS Enforcements Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, increased compliance, and accountability. The PBCHA continues to utilize its third-party vendor to complete all HQS inspections. The PBCHA will also utilize the technology available to make its HQS inspections and enforcement process as efficient as possible. This includes improved functionality within its new software system, new guidelines, and handheld technology and RVI methods as appropriate. The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiency will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen, Carol Jones- Gilbert
View Audit 23451 Questioned Costs: $1
Finding 19839 (2022-001)
Material Weakness 2022
Palm Beach County Housing Authority
FL
HUD Housing Programs Subrecipient Monitoring Eligibility
Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in ac...
Eligibility 2022-001 ? Eligibility Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and unit the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PBCHA acknowledges the continuing issues associated with this finding. The COVID-19 pandemic has placed unprecedented stress on companies across the country. The PBCHA was no exception. This stress negatively impacted the PBCHA?s management, workforce and operations which resulted in sudden changes in working arrangements, shortages due to workforce sickness, staffing vacancies and turnover all while dealing with increased housing demand due rising rental costs, and decreased housing supply and housing instability. Despite these challenges, the PBCHA remains strongly focused on continued and improved operations, and increased compliance and accountability. The PBCHA will continue to utilize all available resources to recruit, retain and train HCVP staff on the HCV program guidelines, to include training to determine what is included and excluded from annual income, how to identify and calculate assets, correctly calculate adjusted income by applying the HUD defined allowances and expenses, recognize the requirements for verification of income, allowances, and expenses and calculate total tenant payment and housing assistance payment (HAP). The PBCHA make decisions, develop strategies, implement policies/procedures, and utilize all available resources during this period of prevailing uncertainty and volatility. Any action taken to address the noted deficiencies will be based on careful analysis, innovative thinking, restructuring, flexibility and/or revised strategies to adapt to everchanging business circumstances. Board of Commissioners Paul Dumars, Chairman Phyllis Choy, Vice Chair Digna Mejia Charlie Fetscher CEO and Executive Director Carol Jones-Gilbert 3432 West 45th Street West Palm Beach, Florida 33407 Office: (561) 684-2160 ext. 104 Mobile: (561) 628-9387 Fax: (561) 455-9965 Name(s) of the contact person(s) responsible for corrective action: Tyler Rasmussen, Carol Jones- Gilbert
View Audit 23451
Finding 19624 (2022-007)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.328
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with requirements to ensure it submitted complete and accurate quarterly performance reports for the Workforce Innovation and Opportunity grant. Questioned Costs: Assistance Listing # ...
Finding: The Employment Security Department did not have adequate internal controls over and did not comply with requirements to ensure it submitted complete and accurate quarterly performance reports for the Workforce Innovation and Opportunity grant. Questioned Costs: Assistance Listing # 17.258 17.259 17.278 Amount $0 Status: Corrective action in progress Corrective Action: In response to the finding, the Department is in the process of developing a comprehensive system and set of protocols to strengthen internal controls over the completion and submission of quarterly performance reports for the Workforce Innovation and Opportunity Act (WIOA) grant. The Department: ? Executed a Workforce Integrated Technology Replacement Project that focuses on improving case management and data management internal controls. The Department estimates the project will be completed by December 2024. ? Initiated and is in the process of a statewide implementation of the U.S. Department of Labor (DOL) Quarterly Report Analysis data integrity and data quality internal controls system. The Department will: ? Continue to execute the Data Element Validation policy update for the Participant Individual Record Layout (PIRL) report per DOL expectations. ? Continue to provide technical assistance, training, and one-on-one coaching for the local areas, which cover WIOA Title I and WIOA Title III, PIRL reporting, data management, validation, quality, and integrity systems and processes. The conditions noted in this finding were previously reported in findings 2021-007 and 2020-012. Completion Date: Estimated December 2024 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov
View Audit 23129
Finding 16700 (2022-001)
Significant Deficiency 2022
Beacon Senior Housing Corporation
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Name of auditee: Beacon Senior Housing Corporation HUD auditee identification number: 122-EE137 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247...
Name of auditee: Beacon Senior Housing Corporation HUD auditee identification number: 122-EE137 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (818) 247-0420 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $6,717. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $6,717 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $6,717 from the operating cash account to the reserve for replacements account.
View Audit 21334 Questioned Costs: $1
Finding 16689 (2022-003)
Significant Deficiency 2022
Tallahassee Housing Authority
FL
HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking
2022-003 Special Tests and Provisions ? Housing Quality Standards Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Condition: ...
2022-003 Special Tests and Provisions ? Housing Quality Standards Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Condition: Out of a total population of 166 failed inspections, 17 failed inspections were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 error where unit never passed inspection and the Authority continued to make HAP payments when the contract should have been abated. Recommendation: The Authority should more closely monitor failed inspections to make sure that any units that have not passed re-inspection are not issued HAP payments until all repairs are made, and the HAP contract is terminated for any unit for which the owner has not made repairs within the allowed timeframe. 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: The Authority concurs with this finding and will establish more review, oversight and training for the staff responsible for these procedures and assure that HAP payments are properly abated when repairs are not made within the required timeframes.
View Audit 21308
Finding 16688 (2022-002)
Significant Deficiency 2022
Tallahassee Housing Authority
FL
HUD Housing Programs Eligibility Significant Deficiency
2022-002 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Repeat finding from June 30, 2021 as Findin...
2022-002 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Repeat finding from June 30, 2021 as Finding 2021-001 (initially reported June 30, 2010) Condition: Out of a total tenant population of approximately 2,100 tenants, 25 files were selected for testing. Exceptions were noted as follows: ? 1 error where the wrong amount was used to calculate tenant?s wage income. This had no effect on HAP rent. ? 1 error where overtime earnings was not included in calculating tenant?s wage income. This caused HAP rent to decrease by $11. ? 1 error where the utility allowance was calculated incorrectly. This caused the HAP rent to decrease by $61. ? 1 error where the prior year utility allowance schedule was used instead of the current year. This had no effect on HAP rent. ? 1 error where adoption subsidy benefits were calculated incorrectly as well as the amount excluded from income. This decreased HAP rent by $9. ? 1 error where $1,753 in unreimbursed medical expenses was carried forward from the prior year 50058 and file had no support for any medical expenses in current year. This decreased HAP rent by $22 ? 1 error where there was no EIV report in file In addition to the above, we noted the following during our new admissions testing (21 new admissions tested): ? 1 error where there was no signed 214 affidavit in the file for one member of the household 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: The Authority concurs with this finding and has implemented a robust file review process, enhanced quality control procedures, and provided training on errors noted along with annual program training for all staff. The cited files were corrected.
View Audit 21308
« 1 245 246 248 249 265 »