FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
7,361
Matching current filters
Showing Page
258 of 295
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 33852 (2022-001)
Significant Deficiency 2022
Catholic Charities
NM
HUD Housing Programs Cash Management
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts a...
Corrective action plan: Management of Monarch Properties, the management agency for Hibernian House, have modified procedures so that electronic reminders will alert members of the accounting team to ensure that the surplus cash computation is completed and necessary transfers to residual receipts are made timely. Additionally, Catholic Charities will remind Monarch Properties of this requirement within 10 days after each year end to ensure the deposit to the residual receipts account is made within 60 days of the fiscal year end. Personnel responsible for corrective action: Jerry Burkholder, Controller at Monarch Properties and Christine Reeders, Chief Financial Officer at Catholic Charities. Estimated corrective action completion date: August 31, 2023
View Audit 36696
Friendship Manor Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Manag...
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665 840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Finding 2022-001 Management understands HUD's requirements for depositing surplus cash into the residual receipts account and will deposit the delinquent deposit of $7,133 into the residual receipts by July 8, 2022.
View Audit 34625
Finding 33814 (2022-001)
Significant Deficiency 2022
Stroud Manor, Inc.
LA
HUD Housing Programs
Finding # 2022-001: Section 811 Capital Advance Program ? CFDA No. 14.181 Stroud Manor, Inc. agrees with the finding. Stroud Manor, Inc. has deposited the amounts considered late and owed to the residual receipts account. $7,825.57 was deposited on August 29, 2021, and $27,516.46 was deposite...
Finding # 2022-001: Section 811 Capital Advance Program ? CFDA No. 14.181 Stroud Manor, Inc. agrees with the finding. Stroud Manor, Inc. has deposited the amounts considered late and owed to the residual receipts account. $7,825.57 was deposited on August 29, 2021, and $27,516.46 was deposited on December 20, 2022. The deposit made on December 20, 2022 in the amount of $27,516.46 is considered the completion date. The corrective action planned is putting controls in place to ensure detection of errors in the calculation of the amount to be deposited to the residual receipts account and to ensure the deposit is made within the time period required. Peter Borling is the finance director and the contact person responsible for the audit findings.
View Audit 28680
Finding 33801 (2022-003)
Significant Deficiency 2022
Saugatuck Child Care Services Inc.
CT
Cash Management HUD Housing Programs Significant Deficiency
Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel...
Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel spreadsheet with each of the provider names and amount the provider requested and the actual amount paid each month. If there is a difference, it will be noted on the spreadsheet. ? Names and Title of Responsible Official ? Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? October 2023.
View Audit 35487
Finding 33768 (2022-001)
Material Weakness 2022
Lemko Housing Corporation
MD
Questioned Costs HUD Housing Programs
Statement Of Condition: The Corporation is delinquent in making deposits to the Reserve for Replacements as required by the Section 8 Contract. There are sixteen delinquent deposits totaling $32,000 as of September 30, 2022. Comments on the Findings and Recommendation: Management intends to make all...
Statement Of Condition: The Corporation is delinquent in making deposits to the Reserve for Replacements as required by the Section 8 Contract. There are sixteen delinquent deposits totaling $32,000 as of September 30, 2022. Comments on the Findings and Recommendation: Management intends to make all delinquent deposits by October 31, 2023. Status: The Corporation has requested that HUD suspend the required monthly deposits to the Reserve for Replacements. If approved, the Corporation will make two deposits of $2,000 per month until October 2023, when all delinquent deposits will have been paid. If the suspension is not approved, the Corporation will make three deposits of $2,000 per month until October 2023, when all delinquent deposits will have been paid and will then return to making the minimum required monthly deposit.
View Audit 32803 Questioned Costs: $1
Kearsarge Elderly Housing, Inc.
NH
HUD Housing Programs Reporting
Finding 2022-00 I: Plan: Director of Housing will monitor/review a I 0% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staf...
Finding 2022-00 I: Plan: Director of Housing will monitor/review a I 0% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff. Anticipated Completion: December 31, 2022 ( ongoing)Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer
View Audit 31651
Fulton Gardens II Corporation
TX
HUD Housing Programs Reporting
Audit Finding 2022-001 Cash will be transferred from the operating account to the reserve for replacement account to replenish the $6,000 withdrawn without prior HUD approval.
Audit Finding 2022-001 Cash will be transferred from the operating account to the reserve for replacement account to replenish the $6,000 withdrawn without prior HUD approval.
View Audit 33347
Finding 33698 (2022-002)
Material Weakness 2022
City of Oakland
CA
Special Tests & Provisions HUD Housing Programs Material Weakness
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025
View Audit 35082
Finding 33682 (2022-001)
Significant Deficiency 2022
Hampton Bays Union Free School District
NY
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.430
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84...
2022-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education Education Stabilization Funds (ESF) COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents, to comply with Subpart I, 2 CFR ?200.430. Planned Corrective Action: The District replaced the employee that left the District, and the new employee is being trained on ensuring the appropriate documentation will be prepared to support the compliance with Subpart I, 2 CFR ?200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2023 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
View Audit 31573
Finding 33636 (2022-002)
Material Weakness 2022
Octavia Court, Inc.
CA
HUD Housing Programs Internal Control / Segregation of Duties
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
View Audit 31240
Spotsylvania United Methodist Housing Corp.
VA
Cash Management HUD Housing Programs
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in...
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: June 30, 2023
View Audit 32344
Finding 33557 (2022-001)
Significant Deficiency 2022
Northern Cheyenne Tribal Housing Authority
MT
Eligibility HUD Housing Programs
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of hav...
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of having more standardization in file organization of information. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023
View Audit 31062
Finding 33549 (2022-001)
Material Weakness 2022
M.l. Gabriel Commons
LA
HUD Housing Programs
2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs...
2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs the funds to pay for improvements needed in which we are pursuing to obtain 3 bids as required and 2) HUD has not issued management and offset request.
View Audit 34942
Facts-Sunrise, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Fi...
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) no application in file; (1) no citizenship status form. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party
View Audit 28758
Finding 33453 (2022-001)
Material Weakness 2022
Homes for McConnellsburg, Inc.
MD
HUD Housing Programs Special Tests & Provisions Eligibility
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In...
A. Current Findings on the Schedule of Findings and Questioned Costs 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with the finding and the auditor's recommendation has been adopted. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. In addition to hiring a new Director of Compliance and rebuilding the compliance team in 2021 to review and approve certifications, we have increased our corporate operations team and they are now responsible for reviewing all certification due dates weekly with the site teams to ensure timely completion of certifications.
View Audit 28755
Salina Voa Elderly Housing, Inc. (market Place Saline Apartments)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: September 1...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: September 15, 2022
View Audit 29169
Hebrew Home of Greater Washington, Inc.
MD
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. ...
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
View Audit 28601
Finding 33373 (2022-002)
Material Weakness 2022
Snohomish County
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 34269
Finding 33369 (2022-001)
Significant Deficiency 2022
Berkeley Housing Authority
CA
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.
View Audit 30840 Questioned Costs: $1
Finding 33368 (2022-002)
Material Weakness 2022
Village Cooperative of Ames
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
The Cooperative is aware of the HUD requirements and regulatory agreement and will follow them in the future. The Board of Directors and management will discuss with HUD in regard to the distribution of $100,000 to members and obtain HUD?s appropriate corrective action plan.
View Audit 36793
Revitz House Corporation
MD
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. ...
Views of Responsible Officials and Planned Corrective Action: In each of the three instances noted, the tenant was an existing tenant converting to Section 8 subsidy. The tenant did not physically change apartments; therefore, a move-in did not take place and a move-in inspection was not completed. Revitz House Corporation now understands that HUD may view this circumstance as a move-in and will put control procedures in place to document move-in inspections in accordance with the HUD Handbook on a go-forward basis.
View Audit 33075
Finding 33174 (2022-004)
Significant Deficiency 2022
Heartland Alliance for Human Needs & Human Rights
IL
Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303
Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager...
Finding No. 2022-04: Internal Control over Compliance and Compliance with Cash Management Corrective Action Plan Management is evaluating procedures with the third-party property manager to ensure subsidy receipts agree to the subsidy payments per the tenant certifications. The third-party manager is reviewing tenant certifications for completeness and ensuring charges to the federal program are consistent with the certification. Management has conveyed to the third-party property manager to establish an annual rent roll verification for completeness and accuracy based on tenant certifications. Individual(s) Responsible for Corrective Action Plan Ilina Lazarov Assistant Controller 312-660-1513 Anticipated Completion Date: 09/2023
View Audit 36467 Questioned Costs: $1
Finding 33172 (2022-007)
Significant Deficiency 2022
Heartland Alliance for Human Needs & Human Rights
IL
HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303 § 200.512
2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained...
2022-007: Internal Control over Compliance with Reporting Requirements Management agrees with the finding and takes responsibility to comply with reporting requirements. Management plans to adhere to documented policies and procedures and documented instructions for reporting requirements contained within grant agreements to ensure that the required reports are properly submitted to the federal government on a timely basis. Management will implement a policy of formally tracking all required reports and submission deadlines to address the delayed submission of the data collection form and reporting package and will submit the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Individual(s) Responsible for Corrective Action Plans: Marcelo Presser Interim Chief Financial Officer mpresser@heartlandalliance.org Anticipated Completion Date: 12/2023
View Audit 36467
Finding 33152 (2022-002)
Significant Deficiency 2022
Presbyterian College
SC
Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did n...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did not report required Pell disbursements via the COD within 15 calendar days. Corrective Action Plan: It is a compliance requirement to report Pell files to the Department of Education through the COD system. 27 student files were identified as a compliance finding out of the 40 students sampled. This is a repeat finding from the prior year (June 30, 2021), but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented practices whereby the office is now receiving and sending files to the COD system daily. This allows for resolving issues/rejects much sooner and within the 15-day timeframe. The Director has also conducted training with financial aid staff to emphasize the importance of sending files and resolving issues in a timely fashion. Anticipated Completion Date: August 31, 2022
View Audit 29056
Finding 33146 (2022-002)
Significant Deficiency 2022
Susanne Corporation
MO
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.302
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July...
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiency 2022-001 Financial Reporting Recommendation: Management should review and update monthly and year-end closing procedures to ensure controls over financial reporting are sufficient for financial statements to be prepared in accordance with accounting principles generally accepted in the United States of America. Action Taken: Management agrees with the finding and year end closing procedures will be changed to reflect appropriate accounting principles. Findings ? Major Federal Award Program Audit Significant Deficiency 2022-002 Written Uniform Guidance Policies and Procedures Recommendation: We recommend Susanne Corporation draft and adopt written procedures in accordance with Uniform Guidance requirements. Action Taken: Management agrees with the finding and is in the process of drafting and implementing written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Joey Wilke at 417-366-3440.
View Audit 28979
« 1 256 257 259 260 295 »