Corrective Action Plans

Finding 12377 (2022-001)

Material Weakness 2022

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023

View Audit 16768 Questioned Costs: $1

Finding 12322 (2022-002)

Significant Deficiency 2022

Brunswick Housing Authority

GA

HUD Housing Programs Internal Control / Segregation of Duties

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement proced...

2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023. Individual responsible for correction: Executive Director Timeframe: As of June 30, 2023

View Audit 16696

Finding 12321 (2022-001)

Significant Deficiency 2022

Brunswick Housing Authority

GA

HUD Housing Programs Internal Control / Segregation of Duties

2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and docum...

2022-1 Condition: Deficiencies Noted In Examination Of Section Eight (8) Management Assessment Program (SEMAP) Certification Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023. Individual responsible for correction: Executive Director Timeframe: As of June 30, 2023

View Audit 16696

Finding 12318 (2022-001)

Significant Deficiency 2022

Ucc Iii, Inc. D/b/a Oakhaven Community

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

"""Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appro...

"""Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2023 "" "

View Audit 16679

Finding 12289 (2022-001)

Significant Deficiency 2022

Municipality of Aguadilla

PR

HUD Housing Programs Reporting

Views of Responsible Officials and Corrective Actions: The unaudited financial assessment submissions for the fiscal year ended on June 30, 2022, and applicable to 14.871 Housing Choice Vouchers, 14.HCC HCV Cares Act Funding, 14.MSC Mainstream CARES Act Funding, 14.879 Mainstream Vouchers and, 14...

Views of Responsible Officials and Corrective Actions: The unaudited financial assessment submissions for the fiscal year ended on June 30, 2022, and applicable to 14.871 Housing Choice Vouchers, 14.HCC HCV Cares Act Funding, 14.MSC Mainstream CARES Act Funding, 14.879 Mainstream Vouchers and, 14.EHV Emergency Housing Voucher should be submitted in or before August 31, 2022. The Municipality will assign supervisory personnel to ensure that reports are filed on time. Also, a report filing dateline control sheet will be established by the Director of Federal Affairs Office, to ascertain that the office keeps track of due dates as required.

View Audit 16633

Finding 12270 (2022-002)

Material Weakness 2022

Canaan Manor Detroit

LA

HUD Housing Programs

2022-2 ? Reserve for Replacement Increase Not Deposited Condition: The property continued to deposit $2,463 per month in the Reserve for Replacement account when a HUD mandated increase had been made to $2,520 each month starting 10/1/22. Response: Management acknowledges that this was an oversight ...

2022-2 ? Reserve for Replacement Increase Not Deposited Condition: The property continued to deposit $2,463 per month in the Reserve for Replacement account when a HUD mandated increase had been made to $2,520 each month starting 10/1/22. Response: Management acknowledges that this was an oversight and will deposit the additional $57 for October, November and December 2022 for a total of $171 for the additional amount due as of December 2022 and will continue to make the $2,520 monthly deposits thereafter.

View Audit 16562

Finding 12269 (2022-001)

Material Weakness 2022

Canaan Manor Detroit

LA

HUD Housing Programs

2022-1 ? Excess Residual Receipts 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 in the amount of $4,149 was not remitted for two reasons 1) th...

2022-1 ? Excess Residual Receipts 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 in the amount of $4,149 was not remitted 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 an offset request.

View Audit 16562

Finding 12261 (2022-003)

Significant Deficiency 2022

Adams County Housing Authority

PA

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocat...

Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocation and that in all cases noted, we undercharged the HCV program. We will implement further review processes that reference expenses directly back to the cost allocation plan.

View Audit 16514

Finding 12260 (2022-002)

Significant Deficiency 2022

Adams County Housing Authority

PA

HUD Housing Programs Reporting Significant Deficiency

Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance ...

Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional review procedures to capture any missing or errors in the reporting. Additional training has been provided to the HCV Staff.

View Audit 16514

Finding 12259 (2022-001)

Significant Deficiency 2022

Adams County Housing Authority

PA

HUD Housing Programs Significant Deficiency

Recommendation We recommend that the Authority to investigate the use of form and verify its existence or the need to file a new form. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement and due to the age of t...

Recommendation We recommend that the Authority to investigate the use of form and verify its existence or the need to file a new form. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement and due to the age of the bank account the form was not able to be located during the duration of the audit. HUD Form 51999 will be updated and submitted to HUD for approval.

View Audit 16514

Finding 12250 (2022-001)

None 2022

Mt. Lebanon Cedars of Lebanon Homes, Inc.

IN

HUD Housing Programs Reporting

Mt. Lebanon Cedars of Lebanon Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended January 10, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 2...

Mt. Lebanon Cedars of Lebanon Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended January 10, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will insure the audited financial statement are filed into the REAC system within 90-days after year-end. Contact Person(s) Responsible ? Robert Jones, Controller Anticipated Completion Date ? June 22, 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Hayes Gibson Property Services, LLC, the management company, on behalf of Mt. Lebanon Cedars of Lebanon Homes, Inc.. Hayes Gibson Property Services, LLC 2565 South Breaking A Way Suite 202 Bloomington, IN 47403 812.876.5478 Signature _______________________________________ Date: June 22, 2023

View Audit 16501

Finding 12244 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Washington

GA

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

2022-2 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order t...

2022-2 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Ms. Zena Zahran, Executive Director

View Audit 16463

Finding 12243 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Washington

GA

HUD Housing Programs Internal Control / Segregation of Duties

2022-1 Condition: Deficiencies Noted in Cash Disbursements Steps to resolve: We will review the cash disbursement documentation process in order to ensure that each disbursement is fully documented. We will update internal control policies to ensure complete compliance with HUD regulations. Manag...

2022-1 Condition: Deficiencies Noted in Cash Disbursements Steps to resolve: We will review the cash disbursement documentation process in order to ensure that each disbursement is fully documented. We will update internal control policies to ensure complete compliance with HUD regulations. Management has implemented procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Ms. Zena Zahran, Executive Director

View Audit 16463

Finding 12239 (2022-001)

Significant Deficiency 2022

Monarch Disabled Housing, 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 16457

Finding 12220 (2022-001)

Material Weakness 2022

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Department of Housing and Urban Development Federal Financial Assistance Listing #14.871 Section 8 Housing Choice Vouchers Program Special Tests and Provisions: Housing Quality Standards Failed Inspections Material Weakness Finding Summary: Metro West Housing Solutions did not perform re-inspection...

Department of Housing and Urban Development Federal Financial Assistance Listing #14.871 Section 8 Housing Choice Vouchers Program Special Tests and Provisions: Housing Quality Standards Failed Inspections Material Weakness Finding Summary: Metro West Housing Solutions did not perform re-inspections of 6 failed inspections within the prescribed 30-day HAP requirement during 2022. Responsible Individuals: Tillie Wright, HCV Administrator Corrective Action Plan: It was decided that adding back the position of in-house full-time inspector and an additional Section 8 Housing Specialist was the step needed to better keep on top of inspections. The inspector was hired on 6/22/2023 and started work on 07/10/2023. He has passed his HQS training test. In addition, he, and HCV Administrator both did a short training on the Inspection Module through Yardi. He is currently shadowing the former in-house inspector who is employed at MWHS in a different position. Once the new inspector is fully trained, the HCV Administrator plans to shift some responsibilities over to him, including scheduling and coordination of inspections both in house and 3rd party, insuring all the PIC submissions are entered, and monitoring all failed inspections. The Section 8 team was short staffed most of 2022. They will be fully staffed including the additional team member on 8/13/2023 when two new hires start. Anticipated Completion Date: We anticipate the inspector will be fully trained by mid-August 2023 and after training will slowly start taking over duties from the HCV Administrator over the next 30 days. The two new Specialists should be trained by the end of September and staff case loads will be redistributed in the next few months following that.

View Audit 16367

Finding 12180 (2022-005)

Material Weakness 2022

Rural Resources Community Action

WA

Reporting HUD Housing Programs

Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization CFO understands the function and necessity of preparing a complete and accurate SEFA. The organization will secure the Grants Management module to use wit...

Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization CFO understands the function and necessity of preparing a complete and accurate SEFA. The organization will secure the Grants Management module to use with the accounting software to enhance the ability to efficiently generate the SEFA in a timely manner for the annual audit. The CFO will be reviewing financial records to make sure all cash and noncash federal grants are included on the SEFA.

View Audit 16294

Finding 12179 (2022-004)

Material Weakness 2022

Rural Resources Community Action

WA

HUD Housing Programs Allowable Costs / Cost Principles

Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization management and Board of Di...

Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely matter. This will be monitored closely by the Board of Directors and management of the Organization for future audits to make sure that the audits are submitted timely.

View Audit 16294

Finding 12178 (2022-003)

Material Weakness 2022

Rural Resources Community Action

WA

HUD Housing Programs Cash Management Reporting

Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Chief Financial Officer (CFO) understa...

Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Chief Financial Officer (CFO) understands the importance of recording all revenue and deferred revenue to ensure accurate financial accounting and reporting. The Organization has acquired an accounts receivable module for their accounting software to record accounts receivable monthly. The CFO will be reviewing financial records to make sure all revenue and elimination of intercompany transactions are recorded.

View Audit 16294

Finding 12175 (2022-002)

Significant Deficiency 2022

Refugee Empowerment Center

NE

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Corrective Action Plan: The organization is implementing new software for tracking client expense, which has functionality to import copies of credit card receipts and check requests into each client?s record. We have emphasized to case managers the importance of keeping receipts. Reasonable complet...

Corrective Action Plan: The organization is implementing new software for tracking client expense, which has functionality to import copies of credit card receipts and check requests into each client?s record. We have emphasized to case managers the importance of keeping receipts. Reasonable completion date: June 1, 2023 Responsible Party: Tanya DeWolf, Director of Refugee Services

View Audit 16282

Finding 12154 (2022-001)

None 2022

Loretto O'Brien Road Housing Development Fund Company, Inc.

NY

HUD Housing Programs

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartme...

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,400 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartments made the required payment in April 2022. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: April 2022

View Audit 16240

Finding 12150 (2022-001)

Significant Deficiency 2022

Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

CORRECTIVE ACTION PLAN May 30, 2023 United States Department of Health and Human Services Richland Medical Center, Inc. d/b/a Central Ozarks Medical Center respectfully submits the following corrective action plan for the year ended November 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 0...

CORRECTIVE ACTION PLAN May 30, 2023 United States Department of Health and Human Services Richland Medical Center, Inc. d/b/a Central Ozarks Medical Center respectfully submits the following corrective action plan for the year ended November 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: November 30,2022 The findings from the November 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), and Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 2022-001 Recommendation The Center should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discount. Action Taken In May 2022 COMC hired a Sliding Fee Coordinator. This position reviews all new slide fee applications to ensure all required documentation is present and that the correct slide scale has been applied. This position also reviews current slide applications for patients that are sacheduled for upcoming appointments to ensure paperwork is current or if paperwork is outdated a new application is received. This position also monitors and trains staff on the slide fee process. The finding from this year was prior to the position being filled in 2022. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Sabrina McAfee, CFO at (573) 836-7079. Sincerely yours, Sabrina McAfee Chief Financial Officer

View Audit 16226

Finding 12125 (2022-001)

Significant Deficiency 2022

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

HUD Housing Programs

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement appr...

Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: May 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Lisa Gindt at 651-766-4368.

View Audit 16186

Finding 12124 (2022-002)

Significant Deficiency 2022

St. Francis County Housing Authority

AR

Questioned Costs HUD Housing Programs Cash Management

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. E...

2022-002 Ineligible Expenditures Federal Program: Housing Choice Voucher Program, CFDA No. 14.871 Criteria: All payments must be eligible items under federal guidelines. Condition: During the fiscal year ending June 30, 2022 CARES Act funds were used to provide funds to the board members. Each board member was provided a check in the amount of $2,500. Two of the board members returned their check prior to cashing them once they found out it was not allowed. Questioned costs: $5,000. Effect: Payments were made that are not allowable under HUD of federal guidelines. Cause: PHA was not aware of the limitations in place for payments made to board members. Repeat Finding: This finding was reported in the prior audit as item 2021-002. Recommendation: Reimbursement for the payments should be made to the Housing Authority. Views of responsible officials and planned corrective actions: We have begun the process of reimbursing the amounts paid to the board members and will refrain from making these payments in the future.

View Audit 16182 Questioned Costs: $1

Finding 11998 (2022-001)

Significant Deficiency 2022

Caap Housing, Inc. Dba Emma O. Johnson Homes 073-11685

IN

Questioned Costs HUD Housing Programs

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The secu...

Finding No. 2022-001- Federal Award Finding Statement of Condition: Security deposit liability account is underfunded at December 31, 2022. Criteria: HUD requires the security deposit cash account to be maintained in an amount equal to or greater than the security deposit liability on hand. The security deposit account was underfunded by $9,505 during the year ended December 31, 2022. Effect: Security deposit liability account is underfunded. Cause: Funds from the security deposit cash account were transferred to the operating account to assist project cash flow throughout the year. Recommendation: Management should transfer funds back to the security deposit cash account to cover the shortfall. Management Response: Management agrees with the finding and will transfer the required funds back to the security deposit cash account.

View Audit 16083 Questioned Costs: $1

Finding 11965 (2022-001)

Material Weakness 2022

Mohawk Valley Community Action Agency, Inc.

NY

HUD Housing Programs Reporting

Name of auditee: Village of New Hartford Section 8 Housing Assistance Payments Program (NY552) TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2022 - December 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-001 Village of New Hartfor...

Name of auditee: Village of New Hartford Section 8 Housing Assistance Payments Program (NY552) TIN: 16-0918009 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2022 - December 31, 2022 CAP prepared by: Amy Turner aturner@mvcaa.com Finding 2022-001 Village of New Hartford Section 8 Housing Assistance Payments Program (NY552)’s administering agency Mohawk Valley Community Action Agency, Inc., has implemented accounting procedures to ensure proper identification of federal expenditures and timely submission of the data collection form to the Federal Audit Clearinghouse.

View Audit 15948

Corrective Action Plans

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