Corrective Action Plans

Finding 31405 (2022-002)

Significant Deficiency 2022

NY

Allowable Costs / Cost Principles HUD Housing Programs

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that...

Audit Recommendation (2): Federal Program: Assistance Listing Nos.: 84.425D Education Stabilization Fund, CRRSA-ESSER 2, 84.425U Education Stabilization Fund, ARP ESSER 3 and 84.425U Education Stabilization Fund, ARP - UPK In order to prevent future occurrences of this deficiency, we recommend that management require that copies of these payroll certifications be forward to the District Treasurer on a timely basis signed and District Treasurer reviews the payroll certifications to ensure the time allocation report is accurate. Implementation Plan of Action(s): ? The District will establish a protocol for the timely review of all requisite payroll certifications/ Personal Activity Reports (PARs). Implementation Date: January 17, 2023 Person Responsible for Implementation: ? Ashley Burhans, District Treasurer

View Audit 32853

Finding 31363 (2022-001)

Significant Deficiency 2022

Wood Lane Apartments 042-Hd151-Wdd

OH

HUD Housing Programs Cash Management Reporting

Management has completed the required, corrective deposit to the residual receipts reserve of $1,704 in April 2023.

View Audit 36686

Finding 31248 (2022-002)

None 2022

Newbury Elderly Housing, Inc.

NH

HUD Housing Programs Reporting

Finding 2022-002: Plan: Director of Housing will monitor/review a 10% 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....

Finding 2022-002: Plan: Director of Housing will monitor/review a 10% 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: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer 35

View Audit 26553

Finding 31247 (2022-001)

None 2022

Newbury Elderly Housing, Inc.

NH

HUD Housing Programs Reporting Internal Control / Segregation of Duties

No corrective action necessary, completed prior to year end. See finding.

View Audit 26553

Finding 31239 (2022-003)

None 2022

Southside Comm Housing CORP - Southside Manor

IL

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management made an additional deposit to make up for the deficit in August 2022.

View Audit 32324

Finding 31233 (2022-001)

Significant Deficiency 2022

Valley Crossroads, Inc.

UT

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to d...

1. Finding 2022-001 a. Comments on the Finding and Each Recommendation: Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Corporation will take the following steps: (1) Develop a plan to address staffing and turnover issues: we will work with the HR department to develop a plan to address staffing and turnover issues. This may include conducting a salary and benefits review to ensure that we are competitive in the market, providing opportunities for professional development and growth, and creating a positive work environment; (2) Prioritize the completion of annual recertifications: we will work with the team to prioritize the completion of annual recertifications. This will involve allocating additional resources, if necessary, and bringing in outside help to complete the recertifications on time; (3) Develop a monitoring plan: we will develop a monitoring plan to ensure that annual reexaminations are completed on time. This will include regular checks of tenant files and random sampling to ensure compliance with the regulations; (4) Train staff: we will ensure that all staff involved in the annual reexamination process are trained on the importance of completing them on time, the potential consequences of failing to do so, and the regulations and policies related to annual reexaminations; and (5) Implement a tracking system: we will implement a tracking system to ensure that annual reexaminations are completed on time. The system will include reminders for staff and tenants and a process for tracking the progress of each recertification.

View Audit 36537

Finding 31197 (2022-004)

Significant Deficiency 2022

Housing Authority of Kansas City, Missouri

MO

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022 ? 004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO ? 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...

Finding 2022 ? 004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO ? 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Special Tests and Provisions ? Reasonable Rent Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: The Authority did not perform rent reasonableness procedures in accordance with program compliance requirements. Exceptions noted in 2 out of 80 files tested for reasonable rent requirements: Documentation for the determination of rent was not maintained for 1 sample. The contract rent did not agree to the rent determined reasonable for 1 sample. Cause: The Authority did not maintain documentation utilized to determine rent reasonableness. Auditors Recommendation: Recommend that the Authority implements controls to ensure that documentation is maintained in accordance with rent reasonableness requirements. Response to Finding 2022-004 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 80 files tested for reasonable rent requirements. Exceptions were noted in two instances, documentation for the determination of rent was not maintained for 1 sample; and the contract rent did not agree to the rent determined reasonable for 1 sample. Action Taken: A Corrective Action Plan has been developed to ensure that documentation is maintained in accordance with rent reasonableness requirements. Implementation began on August 1, 2023. To provide consistency, increase staff knowledge and reduce errors, training will be held immediately and then annually thereafter. In addition, HAKC will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Quality reviews will be conducted for all files to ensure that all required documents are in the files. It is anticipated it will take one year to complete the initial file review. After the initial review files will be selected randomly and reviewed according to an established quality control schedule. Each team member will be responsible to collect missing documents identified when completing an annual recertification, interim recertification or change of unit. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director Planned completion date for corrective action plan: March 1, 2024.

View Audit 28025

Finding 31196 (2022-003)

Significant Deficiency 2022

Housing Authority of Kansas City, Missouri

MO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Finding 2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...

Finding 2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Special Tests and Provisions ? Housing Assistance Payment (HAP) Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters- Condition: The Authority did not ensure the monthly HAP payment agreed between the HUD- 50058, HAP contract, and HAP register in accordance with program compliance requirements. Exceptions were noted in 2 out of 40 files tested for Housing Assistance Payments. In both instances, the HAP register did not agree to the HUD-50058 and HAP contract. Cause: The Authority did not identify variances between the HUD-50058, HAP contract, and HAP register. Auditors Recommendation: Recommend that the Authority implements controls to ensure the HAP paid agrees to the HUD-50058 and HAP contract. Response to Finding 2022-003 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 files tested for Housing Assistance Payments. In two instances, the HAP register did not agree to the HUD-50058 and HAP contract. Action Taken: A Corrective Action Plan has been developed to ensure the HAP register agrees with the HUD 50058 and HAP contract. Implementation began on August 1, 2023. To provide consistency for the HUD 50058 HAKC will increase staff knowledge and reduce errors through training. This will be held immediately and then annually thereafter. In addition, we will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. In regard to the HAP contract, going forward any new HAP contracts will be reviewed by the supervisor of the department before the HAP is enforced. The supervisor will sign the HAP contract if no errors are found. With this quality control in effect, the HAP contract will match the HAP register. Quality reviews will also be conducted by compliance to check the HAP contracts to make sure they comply. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director Planned completion date for corrective action plan: March 1, 2024.

View Audit 28025

Finding 31195 (2022-002)

Significant Deficiency 2022

Housing Authority of Kansas City, Missouri

MO

HUD Housing Programs Reporting Significant Deficiency

Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Require...

Finding 2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2022 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Reporting ? PIH Information Center (PIC) Reporting Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Exceptions were noted in 4 out of 40 recertifications. In each of the four instances, the HUD-50058 was unable to be located within the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Auditor?s Recommendations: Recommend that the Authority implement controls to ensure HUD-50058 recertifications are uploaded to PIC. Response to Finding 2022-002 The Authority generally concurs with the auditor?s findings and recommendations. The 2022 Audit included the review of 40 Recertifications and identified four instances where the HUD- 50058 was not located within the PIC system. Action Taken: A Corrective Action Plan has been developed to ensure HUD-50058 recertifications are uploaded to PIC. Implementation began on August 1, 2023. To provide consistency, the plan is to upload the HUD-50058 sixty days in advance of the recertification date. HAKC will upload the HUD-50058 every week to ensure recertifications are registered in PIC. In addition, we will increase quality control file reviews and conduct such reviews on a more frequent basis to identify errors sooner and address the cause of errors quickly to prevent systemic errors. Errors will be identified by error type and the person who made the error. Patterns of errors will be monitored, and additional training provided for similar error types that are frequently repeated and persons who are identified as frequently making errors. Name of the contact person responsible for corrective action: Edwin Lowndes Executive Director. Planned completion date for corrective action plan: March 1, 2024.

View Audit 28025

Finding 31193 (2022-003)

Significant Deficiency 2022

Peoria Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines....

2022-003 Section 8 Housing Choice Vouchers Recommendation: We recommend the Authority implement controls to ensure all tenant file documentation is accurate and available, and that management review their procedures relating to PIC uploads to ensure compliance with HUD's requirements and timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: 1. The PHA will implementing a Compliance Team to create and enforce a quality assurance plan. The plan will include a 100% file audit of HCV Participant Files to ensure full compliance, and PHA will process all corresponding corrections. 2. The Quality Assurance employees will continue to complete 10% of monthly internal file audits for recertification and 100% of new admissions, to ensure accurate calculations. The Quality Assurance team will also ensure that all proper documentation is present and accurate in all participant files. 3. In addition, PHA will contract a third-party consultant to complete a one-time 100% file audit, then test 10% of participant files, monthly. 4. The HCV Department Team, except for our inspectors, will complete Rent Calculation Training and obtain the exam certification, with a minimum requisite passing score of 80% Additionally, the third-party consultant will provide the HCV Team with technical support required to reconcile file deficiencies noted during the 100% file audit. Planned completion date for the corrective action plan: December 31, 2023; Ongoing Person Responsible: Armeca Crawford, Chief Executive Officer

View Audit 25746

Finding 31191 (2022-002)

Significant Deficiency 2022

Peoria Housing Authority

IL

Equipment & Real Property Management HUD Housing Programs Significant Deficiency

Finding 2022-002 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with account...

Finding 2022-002 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The PHA understands the importance of accurately tracking both fixed assets and inventory. The PHA will revise policies around fixed assets and inventory and ensure that they are being followed to provide an accurate representation of what the PHA owns. Corrective Action Plan: The Peoria Housing Authority will do a review of the fixed asset listing and bring the necessary dispositions to be approved by the Board of Commissioners to accurately state fixed assets owned by the PHA. This will become an annual process to be completed by the Finance Department in coordination with PHA staff. An annual inventory count will be completed each year at fiscal year-end to ensure that what is reported reflects what is owned by the PHA. An allowance will be set up for any obsolete inventory. This will be addressed during the 2023 calendar year. Person Responsible: Armeca Crawford, Chief Executive Officer Bedrock Housing Consultants in coordination with the PHA Finance Department. Anticipated Completion Date: December 31, 2023

View Audit 25746

Finding 31190 (2022-001)

Significant Deficiency 2022

Peoria Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with acc...

Finding 2022-001 ? Internal Control over Cash Reconciliations ? Significant Deficiency ? Noncompliance and Qualified at Single Audit Level PHA Response: The Peoria Housing Authority (PHA) has a policy to provide reasonable assurance that the Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Subsequent to December 31, 2022, the PHA procured the services of Bedrock Housing Consultants who have addressed the timeliness and accuracy of bank reconciliations as well as the monitoring of interfund accounts to ensure they are balanced. The PHA will resolve this issue during the 2023 calendar year. Corrective Action Plan: The Peoria Housing Authority (PHA) will continue to ensure timely and accurate financial reports. Bedrock Housing Consultants will continue to work with the Finance Department to ensure timely and accurate bank reconciliations are being performed. Staff will continue to participate in training in Housing Authority financial management to understand better the industry?s policies, procedures, and practices. The PHA will reconcile monthly all accounts, including accurate reconciliation of all bank accounts as well as balancing interfunds, and when possible reimbursing the amounts due. Any audit adjustments will be made in the proper period and in the accounts detailed per the auditor?s adjusting journal entry report. This will be addressed during the 2023 calendar year. Person Responsible: Armeca Crawford, Chief Executive Officer Bedrock Housing Consultants in coordination with the PHA Finance Department. Anticipated Completion Date: December 31, 2023

View Audit 25746

Finding 31186 (2022-001)

Material Weakness 2022

South Carolina Regional Housing Authority No. 1

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not perform...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 1,275, 25 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: September 19, 2023 Contact Information Brian Griswell, Executive Director SC Regional Housing Authority No.1 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 25743

Finding 31178 (2022-003)

Material Weakness 2022

Young Womens Christian Association of Greater Lafayette

IN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Correc...

2022-003: REPORTING--STOP Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the Corrective Action Plan were adopted and phased in beginning September 2023. Those recommendations were: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.

View Audit 37339

Finding 31175 (2022-002)

Material Weakness 2022

Young Womens Christian Association of Greater Lafayette

IN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prio...

2022-002: REPORTING--VOCA Recommendation: Internal controls and procedures should be established and documentation maintained to support all program metrics surrounding each grant reporting. Corrective Actions: YWCA acknowledges discrepancies in data metrics reported. Recommendations in the prior Corrective Action Plans were adopted and phased in beginning September 2023. Those recommendations were: ? Additional staff have been trained to review data entered into the client database monthly for quality assurance prior to running the reports used to complete program reports for grants. Three staff members complete this review monthly. ? Data is being entered into the client database and monitored regularly. ? Standardized reports from the database are used to compile program reports and backup documentation is saved. ? Program reports are reviewed and approved by the Chief Program Officer or the Chief Executive Officer prior to submission to granting agency. ? Program staff are entering client data into the client database in a timely manner. All client data must be entered before monthly reports are compiled. This data is also compiled in a Google doc which the Senior Director compares to output from the database. ? Client bed nights are being tracked in the client database rather than on a paper residential log. ? YWCA has requested an additional field be added to the client database to allow more detailed and accurate reporting. ? The Senior Director has conducted trainings for all staff related to accurate and timely collection and entry of client data into the database. YWCA continues to follow the preceding recommendations and has implemented the following additional internal controls and procedures to ensure data quality: ? Confirm best practice approaches with other victim service providers on data collection process and program reports. ? The Chief Executive Officer, Chief Financial Officer and Director are reviewing data collection and program report processes to ensure accuracy and compliance. ? The Director of DVIPP and Client Services Specialist are building a detailed process manual to provide clear guidance on program report process (including, but not limited to, data collection/entry, how to write the narratives and collect numbers for program reports). The detailed process manual will streamline procedures and clarify roles and responsibilities to all involved in program reports.

View Audit 37339

Finding 31172 (2022-004)

Significant Deficiency 2022

Housing Authority of St. Louis County

MO

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-004 Public and Indian Housing ? Assistance Listing No. 14.850 ? Declaration of Trusts Recommendation: The Authority should ensure they have all required documentation on file to ensure they are in compliance with HUD requirements regarding declaration of trusts. Explanation of disagreement with...

2022-004 Public and Indian Housing ? Assistance Listing No. 14.850 ? Declaration of Trusts Recommendation: The Authority should ensure they have all required documentation on file to ensure they are in compliance with HUD requirements regarding declaration of trusts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority?s counsel has worked with HUD to develop a Declaration of Trust (DOT) report template. Staff have also increased coordination and communication with legal counsel to ensure all DOTs are up to date. Name(s) of the contact person(s) responsible for corrective action: Katrina Sommer Planned completion date for corrective action plan: December 31, 2023

View Audit 35864

Finding 31165 (2022-003)

Material Weakness 2022

Housing Authority of St. Louis County

MO

Questioned Costs HUD Housing Programs Material Weakness

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Special Tests ? HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved ext...

2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Special Tests ? HQS Inspections Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has appointed a new Housing Quality Inspections Manager and filled the vacant position of Housing Quality Inspections Field Supervisor. The Housing Quality management team is currently conducting ongoing training for the department during weekly meetings. The team is also monitoring software dashboards to ensure the Authority meets inspection deadlines. The Authority is in the process of creating customized reports through Yardi, its operations processing software. These reports will enable the Housing Quality Inspections Manager to monitor the timely creation of reinspection appointments and ensure Yardi generates biannual inspections when required. The Authority has made improvements to the process of abatement holds and terminations, ensuring that a hold on Housing Assistance Payments (HAP) is applied when the abatement is initially processed. Each month, the Housing Quality Inspections Manager monitors payment holds to ensure abatement requirements are being met. The Authority provides staff with ongoing training and appropriate oversight to ensure they effectively perform inspections procedures within required timelines. The Housing Quality Inspections Manager has also begun scheduling quality control inspections monthly to ensure they occur within 90 days of the original inspection. The Field Supervisor conducts these inspections and ensures they are completed on time. Name(s) of the contact person(s) responsible for corrective action: Erin Fisher/Katrina Sommer Planned completion date for corrective action plan: On-going

View Audit 35864 Questioned Costs: $1

Finding 31164 (2022-002)

Significant Deficiency 2022

Housing Authority of St. Louis County

MO

HUD Housing Programs Reporting Significant Deficiency

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? PIC Reporting Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. Explanation of disagreement with audit finding: There is no disagr...

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? PIC Reporting Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since 2022, the Authority has sought comprehensive PIC training from its HUD Field Supervisor, PIC Couch, and EIV Coordinator. During these training events our Authority-HUD team addressed errors dating to 2021 and staff learned to make required corrections in a timely manner. The Authority also has included PIC reporting review as a responsibility for its recently created Housing Choice Voucher (HCV) Floater position. With the assistance of the HCV Floater and oversight by the HCV Director, the Authority addresses any PIC reporting errors effectively and immediately upon receipt. Name(s) of the contact person(s) responsible for corrective action: Nicole O?Dell/Katrina Sommer Planned completion date for corrective action plan: On-going

View Audit 35864

Finding 31163 (2022-001)

Significant Deficiency 2022

Housing Authority of St. Louis County

MO

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit findin...

Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? Eligibility Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has made several improvements to the processes in which the staff verify eligibility for the HCV program. In 2021, the Authority created a Director of Program Compliance and Training position to ensure that all HCV staff receive consistent training that is congruent with HUD policies and regulations and the Authority?s Administrative Plan. The Director of Program Compliance and Training instructs staff on HCV processes, procedures, and regulations, and monitors staff progress throughout their development. With the assistance of the Director of Program Compliance and Training, the Authority now provides staff with detailed training regarding calculations of adjusted income, the proper steps to determine and calculate required deductions, and the importance of third-party verification required for HCV program eligibility. The Authority has also taken the initiative to complete its own internal audits at random intervals, at least once a year. The HCV Director completes these audits using HUD?s Section Eight Management Assessment Program (SEMAP) audit template. Following these internal audits, the HCV Director meets with staff to discuss any areas of concern and ensure errors are properly corrected. During this meeting, staff receive training on any errors discovered, and recommendations for additional training. Name(s) of the contact person(s) responsible for corrective action: Nicole O?Dell/Katrina Sommer Planned completion date for corrective action plan: On-going

View Audit 35864

Finding 31160 (2022-001)

Significant Deficiency 2022

Casa Linda, Inc.

CA

HUD Housing Programs

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

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

View Audit 35533

Finding 31153 (2022-002)

Significant Deficiency 2022

Mary Lee Flagship

TX

HUD Housing Programs Internal Control / Segregation of Duties

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external c...

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (i.e.. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 33620

Finding 31152 (2022-001)

Significant Deficiency 2022

Mary Lee Flagship

TX

HUD Housing Programs Subrecipient Monitoring

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 t...

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (i.e.. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 33620

Finding 31121 (2022-004)

Material Weakness 2022

Housing Authority of the City of Bloomington

IN

HUD Housing Programs

2022-004. Late Submission Corrective action planned: As part of our newly implemented Yearly checklist, we will submit our audited FDS to REAC 9 months after year-end. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.

View Audit 26505

Finding 31120 (2022-003)

Material Weakness 2022

Housing Authority of the City of Bloomington

IN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/...

2022-003. Account Analysis Corrective action planned: Weekly, Monthly and Yearly checklists are to be designed and implemented. All accounting functions, reconciliations and adjustments will be documented. Contact person: Kate Gazunis, Executive Director. Anticipated completion date: 9/30/2023.

View Audit 26505

Finding 31033 (2022-002)

Material Weakness 2022

Eastwick Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property m...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time.

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Corrective Action Plans

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