Corrective Action Plans

Finding 1166995 (2025-001)

Material Weakness 2025

MI

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2025-001 Condition: The Organization accrued for and expensed an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls to e...

Finding Number: 2025-001 Condition: The Organization accrued for and expensed an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls to ensure the invoice approval process is adequate for professional fees to ensure expenses are charged to the project that incurred the cost. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: June 30, 2025

View Audit 378054

Finding 1166993 (2025-002)

Material Weakness 2025

Spring Meadows II- Village of Spring Meadows II 047-Ee047

MI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Finding Number: 2025-002 Condition: During testing of tenant files, it was noted that the EIV report was missing for one tenant. Planned Corrective Action: Management has acknowledged the noncompliance and related internal control deficiency over compliance and will implement proper procedures and c...

Finding Number: 2025-002 Condition: During testing of tenant files, it was noted that the EIV report was missing for one tenant. Planned Corrective Action: Management has acknowledged the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: June 30, 2026

View Audit 378044

Finding 1166991 (2025-001)

Material Weakness 2025

Spring Meadows II- Village of Spring Meadows II 047-Ee047

MI

Cash Management HUD Housing Programs Significant Deficiency

Finding Number: 2025-001 Condition: The Organization paid for expenses and an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over co...

Finding Number: 2025-001 Condition: The Organization paid for expenses and an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management received reimbursement from the other project on September 8, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: September 8, 2025

View Audit 378044

Finding 1166976 (2025-001)

Material Weakness 2025

Presbyterian Village Holly Phase II

MI

HUD Housing Programs Cash Management Reporting

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has ac...

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,731 into residual receipts on October 7, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: October 7, 2024

View Audit 378023

Finding 1166974 (2025-001)

Material Weakness 2025

Presbyterian Village Holly

MI

HUD Housing Programs

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash eight days after the deadline as stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has...

Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash eight days after the deadline as stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management made the required deposit of surplus cash into residual receipts on October 8, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: October 8, 2024

View Audit 378021

Finding 1166973 (2025-001)

Material Weakness 2025

Bethany Presbyterian Manor

MI

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2025-001 Condition: Withdrawals totaling $8,603 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Manag...

Finding Number: 2025-001 Condition: Withdrawals totaling $8,603 were made from the replacement reserve without HUD authorization. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management has deposited the underfunded amount of $8,603 to the replacement reserve account on September 3, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: September 3, 2025

View Audit 378018

Finding 1166849 (2025-007)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and recognizes the need for enhanced controls over tenant selection and admissions. 4 | P a g e Planned Corrective Action: The Authority will update, formally adopt, and implement its Admissions and Continued...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and recognizes the need for enhanced controls over tenant selection and admissions. 4 | P a g e Planned Corrective Action: The Authority will update, formally adopt, and implement its Admissions and Continued Occupancy Policy (ACOP) and Administrative Plan to clearly define HUD-compliant waiting list management, preferences, tenant selection, and admissions procedures. Staff training will be conducted, and management will perform ongoing compliance reviews. Sustainability Measures: Admissions and waiting list controls will be sustained through formal policy adoption, recurring staff training, documented compliance reviews, and periodic policy updates to ensure ongoing alignment with HUD Public Housing and HCV program requirements.

View Audit 377991

Finding 1166848 (2025-006)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding regarding insufficient documentation of program- level controls. Planned Corrective Action: The Authority will standardize and consistently utilize HUD-compliant checklists and forms to document compliance wi...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding regarding insufficient documentation of program- level controls. Planned Corrective Action: The Authority will standardize and consistently utilize HUD-compliant checklists and forms to document compliance with program requirements, including inspections, eligibility determinations, and ongoing monitoring activities. Files will be periodically reviewed to ensure completeness and consistency. Sustainability Measures: The Authority will sustain program compliance by integrating checklist usage into daily operations, conducting routine file reviews, and retaining documentation to demonstrate continued adherence to HUD program requirements during monitoring and audits.

View Audit 377991

Finding 1166847 (2025-005)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges HUD’s requirements for maintaining effective internal controls in accordance with applicable HUD regulations and guidance. The Authority acknowledges that required reports were not always sub...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges HUD’s requirements for maintaining effective internal controls in accordance with applicable HUD regulations and guidance. The Authority acknowledges that required reports were not always submitted timely. Planned Corrective Action: A formal compliance and reporting calendar will be established identifying all required HUD, state, and audit-related submissions, including responsible staff and submission deadlines, to ensure timely and accurate reporting in accordance with HUD requirements. Management will conduct periodic monitoring to ensure timely and accurate reporting. Sustainability Measures: Reporting controls will be sustained through ongoing use of the compliance calendar, documented management reviews, and periodic reassessment of reporting requirements to reflect HUD and state regulatory changes.

View Audit 377991

Finding 1166846 (2025-004)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Special Tests & Provisions

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges that internal controls were not consistently documented. Planned Corrective Action: Management will prepare, implement, and maintain a centralized internal control manual documenting HUD-requ...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges that internal controls were not consistently documented. Planned Corrective Action: Management will prepare, implement, and maintain a centralized internal control manual documenting HUD-required controls over key operational and financial processes, including inspections, rent calculations, eligibility determinations, and file reviews. Supporting documentation will be retained in tenant and administrative files. Sustainability Measures: Internal control documentation will be maintained as a living resource, reviewed periodically, and updated as HUD regulations or program requirements change. Management will ensure continued staff awareness and adherence through training and routine file monitoring.

View Audit 377991

Finding 1166845 (2025-003)

Material Weakness 2025

Housing Authority of the City of Long Beach

NY

HUD Housing Programs Special Tests & Provisions

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges HUD’s requirements for maintaining effective internal controls in accordance with applicable HUD regulations and guidance. The Authority acknowledges that written waiting list policies and co...

Auditee’s Response and Planned Corrective Action: Management concurs with the audit finding and acknowledges HUD’s requirements for maintaining effective internal controls in accordance with applicable HUD regulations and guidance. The Authority acknowledges that written waiting list policies and consistent documentation were not fully implemented. Planned Corrective Action: The Authority will develop, formally adopt, and implement HUD-compliant written waiting list policies and procedures for the Housing Choice Voucher and Public Housing programs, consistent with applicable HUD regulations. Staff will be trained in these procedures, and compliance will be monitored through periodic supervisory reviews. Sustainability Measures: The Authority will sustain compliance by incorporating waiting list procedures into formal policy, providing recurring staff training, and performing documented supervisory reviews. Policies and procedures will be reviewed periodically to ensure continued alignment with HUD Housing Choice Voucher and Public Housing requirements.

View Audit 377991

Finding 1166835 (2025-007)

Material Weakness 2025

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

See response for finding 2025-006

View Audit 377977

Finding 1166834 (2025-006)

Material Weakness 2025

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

BPHA has initiated corrective actions to strengthen internal procedures to ensure all files include fully executed HAP contracts. A standardized file review process will be implemented that includes periodic file reviews to ensure all documents required are complete and included.

View Audit 377977

Finding 1166833 (2025-005)

Material Weakness 2025

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

BPHA will implement procedures to ensure Housing Assistance Payments (HAP) are properly abated for units failing inspection. Failed inspection results will be documented and communicated to the appropriate staff prior to HAP processing. Periodic management reviews will be conducted to reconcile fail...

BPHA will implement procedures to ensure Housing Assistance Payments (HAP) are properly abated for units failing inspection. Failed inspection results will be documented and communicated to the appropriate staff prior to HAP processing. Periodic management reviews will be conducted to reconcile failed inspections to ensure abatements are timely, accurate, and properly documented.

View Audit 377977

Finding 1166832 (2025-004)

Material Weakness 2025

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

BPHA has already engaged a qualified third-party vendor to assist with the analysis and update of the Utility Allowance schedule to ensure compliance with HUD requirements. We will ensure supporting documentation is maintained. Compliance will be monitored through internal control processes to ensur...

BPHA has already engaged a qualified third-party vendor to assist with the analysis and update of the Utility Allowance schedule to ensure compliance with HUD requirements. We will ensure supporting documentation is maintained. Compliance will be monitored through internal control processes to ensure annual reviews are completed timely and properly documented.

View Audit 377977

Finding 1166831 (2025-003)

Material Weakness 2025

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

BPHA will implement a tenant file destruction policy and tracking methodology to ensure the secure and documented destruction of files in accordance with HUDs record retention requirements and PII confidentiality standards. In addition, BPHA plans to transition to electronic recordkeeping and will i...

BPHA will implement a tenant file destruction policy and tracking methodology to ensure the secure and documented destruction of files in accordance with HUDs record retention requirements and PII confidentiality standards. In addition, BPHA plans to transition to electronic recordkeeping and will incorporate procedures for secure electronic storage, access controls, and authorized destruction of electronic records.

View Audit 377977

Finding 1166824 (2025-001)

Material Weakness 2025

Aurora Housing Authority

IL

HUD Housing Programs Material Weakness Matching / Level of Effort / Earmarking

Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.

View Audit 377953

Finding 1166823 (2025-001)

Material Weakness 2025

St. Matthias Senior Housing, Inc.

KY

HUD Housing Programs

The underfunded reserve for replacements account was funded December 3, 2025.

View Audit 377944

Finding 1166808 (2025-004)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs

Hempstead Housing will be diligent in meeting all HUD deadlines in a timely manner.

View Audit 377917

Finding 1166807 (2025-003)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs Special Tests & Provisions

PHA staff will print out any NO shows inspections with the letter sent to the tenant of the rescheduling date in the tenant's file therefore there would be no assumption that there should have been an abatement executed when it no shows.

View Audit 377917

Finding 1166806 (2025-002)

Material Weakness 2025

Village of Hempstead Housing Authority

NY

HUD Housing Programs Special Tests & Provisions

Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the prepare...

Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the preparer as initialers

View Audit 377917

Finding 1166805 (2025-001)

Material Weakness 2025

Municipal Housing Authority of the City of Schenectady

NY

HUD Housing Programs Special Tests & Provisions

Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in e...

Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in each file and is made up of each compliance requirement for income certification with an area for the specialist initial once completed. This checklist services as documentation that all compliance requirements are met and verified for a tenant household. In addition to this immediate change with our HCV program and process, SMHA has implemented the use of this checklist with our Public Housing program and its tenant income certification documentation. Immediate supervisors will review completed files to verify use of these checklists, using them to teach and coach occupancy specialists in the income certification process.

View Audit 377891

Finding 1166719 (2025-001)

Material Weakness 2025

The Open Door Network

CA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in ...

Management's Response/Planned Corrective Action: The Organization's Director overseeing these programs will provide training to staff on policies. The Organization has recently implemented internal chart audits to aid in verifying compliance with funder regulations and identifying any deficiency in supporting document retention and will continue this practice going forward.

View Audit 377799

Finding 1166711 (2025-003)

Material Weakness 2025

Independent School District No. 162

MN

Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking

Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – Will establish policy to ensure payrolls are submitted a week after the week of work is performed. Completion Date – Ongoing

View Audit 377791

Finding 1166657 (2025-001)

Material Weakness 2025

Boston Housing Authority

MA

HUD Housing Programs

U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879, Section 8 Cluster – Assistance Listing No. 14.249 / 14.856 Recommendation: The Authority should implement processes to ensure that inspection requirements are met timely. Explanation of...

U.S. Department of Housing and Urban Development Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879, Section 8 Cluster – Assistance Listing No. 14.249 / 14.856 Recommendation: The Authority should implement processes to ensure that inspection requirements are met timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding is an isolated situation which resulted from staff transition and a transition away from annual to biennial inspections. Because of its size, the HCV program is audited every year and this is the first year that scheduling concerns have been raised. Prior to the finding issuance by the Auditors and within the period being audited, the BHA had already taken steps to correct the scheduling issue. During a regular Leased Housing management review in December of 2024, it was determined that the system of record was not populating the appropriate due date after a passed inspection and staff misunderstood the requirement that all inspections must occur in less than 2-years after a passed inspection, regardless of the SEMAP or fiscal year cycles. As a result of this review, the parameters in the Elite system were updated and a retraining of staff occurred. The result was a SEMAP report as of March 31, 2025 where the percentage of units under contract with overdue annual HQS inspections was less than 2%. BHA will continue to match our system of record to PIC to be sure inspection scheduling remains within the two-year period. Name(s) of the contact person(s) responsible for corrective action: Kathlin McGonagle Planned completion date for corrective action plan: Already implemented

View Audit 377624

Corrective Action Plans

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