Corrective Action Plans

Finding 1237471 (2025-001)

Material Weakness 2025

Housing Authority of Chelan County and the City of Wenatchee

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha S...

Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha Sleiman, Executive Director 1555 Methow St. Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency based on time frame follow-up needed. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Deputy Director. The Deputy Director will conduct full inspection audits, not random sampling, of inspections every quarter. Staff has been directed that if an inspection fails they must meet with the Deputy Director to review the conditions of the failed inspection and the correct procedure to remedy the failure. This is due to the number of inspections conducted in FY 2023, 2024 and half of 2025 that failed and did not have adequate enforcement of timelines for remedy as described in the Agency’s Admin Plan. Anticipated date to complete the corrective action: December 2026

View Audit 412416

Finding 1237455 (2025-002)

Material Weakness 2025

Housing Authority of the City of High Point

NC

HUD Housing Programs

Finding 2025-002 – Late Submission of Unaudited Financial Data Schedule Corrective Action The Authority will submit its UFDS by HUD’s due date. The Authority’s Chief Financial Officer, Tracy Gann has assumed the responsibility of assuring timely UFDS reporting, and will submit the Authority’s upcomi...

Finding 2025-002 – Late Submission of Unaudited Financial Data Schedule Corrective Action The Authority will submit its UFDS by HUD’s due date. The Authority’s Chief Financial Officer, Tracy Gann has assumed the responsibility of assuring timely UFDS reporting, and will submit the Authority’s upcoming annual UFDS by February 28, 2027.

View Audit 412410

Finding 1236933 (2025-001)

Material Weakness 2025

Klamath Housing Authority

OR

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tena...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately nine hundred forty (940) Housing Voucher Cluster units. Of a sample size of twenty two (22) tenant files, the following information was unavailable for examination at the time of audit: • Lead based paint forms were missing in two (2) files • Verification of income were miscalculated in two (2) files Our sample size is statistically valid. Known Questioned Costs: $8,028* * Represents HAP attributable to two (2) tenant files for which the Authority could not demonstrate compliance with eligibility requirements. The questioned costs do not represent amounts determined to be ineligible but rather costs associated with miscalculation for verification of income. Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2026.

View Audit 412396

Finding 1236909 (2025-002)

Material Weakness 2025

Community Directions, Inc.

LA

HUD Housing Programs Cash Management

FINDING #2025-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Cotton City Rental was underfunded by $2,400. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in tha...

FINDING #2025-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Cotton City Rental was underfunded by $2,400. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.

View Audit 412343

Finding 1236906 (2025-001)

Material Weakness 2025

Community Directions, Inc.

LA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDING #2025-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phas...

FINDING #2025-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phase 5 had surplus cash in the amount of $1,379. Parsk Ridge Apartments, Phase 6 had surplus cash in the amount of $1,706. The Entity paid the surplus cash for Park Ridge Apartments, Phase 3 and Phase 6, leaving a balance of $3,456 at December 31, 2024. There were no payments to surplus cash during the current fiscal year. Recommendation: The management agent should compute an estimate of surplus cash for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent should make an installment payment on the HOME note. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, an installment payment will be made on the loan.

View Audit 412343

Finding 1236899 (2025-004)

Material Weakness 2025

Housing Authority of the City of Columbia

MO

HUD Housing Programs

Management should continue providing training and guidance to staff on HUD regulations and Administrative Plan requirements, while reinforcing the circumstances under which reduced payment standards may be applied to participant households and ensuring appropriate supervisory review. Staff should co...

Management should continue providing training and guidance to staff on HUD regulations and Administrative Plan requirements, while reinforcing the circumstances under which reduced payment standards may be applied to participant households and ensuring appropriate supervisory review. Staff should consistently follow applicable HUD requirements, documented guidance, and the Administrative Plan when determining and applying payment standards.

View Audit 412334

Finding 1236896 (2025-003)

Material Weakness 2025

Housing Authority of the City of Columbia

MO

HUD Housing Programs Special Tests & Provisions

Section 8 Housing Choice Voucher Program staff will conduct a monthly review of failed HQS re-inspections and outstanding deficiencies as a standing agenda item during regular operational meetings to ensure units meeting HUD’s abatement requirements are identified and placed into abatement timely. A...

Section 8 Housing Choice Voucher Program staff will conduct a monthly review of failed HQS re-inspections and outstanding deficiencies as a standing agenda item during regular operational meetings to ensure units meeting HUD’s abatement requirements are identified and placed into abatement timely. Any required abatements identified through the review will be addressed promptly and documented by responsible program staff.

View Audit 412334

Finding 1236893 (2025-002)

Material Weakness 2025

Housing Authority of the City of Columbia

MO

HUD Housing Programs

Section 8 Housing Choice Voucher Program staff will conduct a monthly review of participant exits, portability actions, and unit transfers as a standing agenda item during regular operational meetings to ensure all required HUD-50058 submissions are completed within HUD’s required 60-day timeframe. ...

Section 8 Housing Choice Voucher Program staff will conduct a monthly review of participant exits, portability actions, and unit transfers as a standing agenda item during regular operational meetings to ensure all required HUD-50058 submissions are completed within HUD’s required 60-day timeframe. Any outstanding submissions identified through the review will be addressed promptly and documented by responsible program staff.

View Audit 412334

Finding 1236882 (2025-009)

Material Weakness 2025

City of Roanoke, Virginia

VA

HUD Housing Programs Material Weakness Reporting

Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Housing Programs and Policy Officer and the Project Grants Manager. Going f...

Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Housing Programs and Policy Officer and the Project Grants Manager. Going forward, the City will ensure that reports are prepared, reviewed and approved by someone other than the preparer and submitted in a timely manner.

View Audit 412315

Finding 1236825 (2025-004)

Material Weakness 2025

City of Roanoke, Virginia

VA

HUD Housing Programs Material Weakness Reporting

Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Hous ing Programs and Policy Officer and the Project Grants Manager. Going ...

Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Hous ing Programs and Policy Officer and the Project Grants Manager. Going forward, the City will ensure that reports are prepared and reviewed by separate qualified individuals and that such review is documented.

View Audit 412315

Finding 1236809 (2025-001)

Material Weakness 2025

Triangle Elderly Housing Corporation

NC

HUD Housing Programs

Triangle Elderly Housing Corporation 1363 West Market Street Smithfield, NC 27577 Name of auditee: Triangle Elderly Housing Corporation HUD auditee identification number: FHA/Contract #053-11250 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2025 thru ...

Triangle Elderly Housing Corporation 1363 West Market Street Smithfield, NC 27577 Name of auditee: Triangle Elderly Housing Corporation HUD auditee identification number: FHA/Contract #053-11250 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2025 thru December 31, 2025 CAP prepared by: Name: Davita W. Hill Position: Housing Director Telephone: 919-934-6066 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation We agree with the finding. b. Action(s) Taken or planned on the finding: In 2024 Berkadia did not change the replacement reserve amount from $3,643.00 to $3,812.00 as reflected on the HUD approved 9250. This led to a monthly deficit of $169.00 for a total of 12 months in 2024. After numerous emails to Kimberly Reyes, our loan representative, she stated that Berkadia would add a one-time catch-up payment for this and any underfunding in 2025; however, when they processed the catch-up amount, they failed to include the amount for 2024. A wire transfer was submitted on 9/15/2026 to Berkadia with instructions to deposit these funds into the Replacement Reserve account to correct the underfunded amount.

View Audit 412295

Finding 1236703 (2025-001)

Material Weakness 2025

Montgomery County Housing Authority

PA

HUD Housing Programs Eligibility

Views of Responsible Officials and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Joel Johnson, Ex...

Views of Responsible Officials and Planned Corrective Action Plan: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Joel Johnson, Executive Director, is responsible for implementing this corrective action by December 31, 2026.

View Audit 412258

Finding 1236684 (2025-003)

Material Weakness 2025

Madison County Housing Authority

IL

HUD Housing Programs

Finding No. 2025-003 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, MCHA will implement biennial inspections to ensure that each HCV unit is inspected at least once every 24 months in a...

Finding No. 2025-003 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, MCHA will implement biennial inspections to ensure that each HCV unit is inspected at least once every 24 months in accordance with HUD requirements. Although HUD revised the federal inspection standard from annual to biennial inspections in 2016, MCHA's Administrative Plan continued to require annual inspections until the adoption of a biennial inspection policy in July 2025. To address this finding, MCHA will take the following steps: 1. Inspection Scheduling and Tracking: MCHA will maintain an inspection-due report to track all HCV units and the applicable inspection due dates. The report will be used to identify upcoming inspections and ensure that units are scheduled for inspection before exceeding the required 24-month inspection cycle. 2. Monitoring and Management Oversight: Management will regularly review the inspection-due report to monitor compliance with biennial inspection requirements and ensure that inspections are completed timely. Any units approaching their inspection due dates will be identified and prioritized for scheduling to prevent noncompliance with HUD inspection requirements. 3. Ongoing Compliance Monitoring: MCHA will maintain documentation supporting inspection scheduling, completion dates, and management reviews of the inspection-due report. Periodic reviews will be performed to verify that all units are inspected within the required timeframe and that internal controls remain effective in ensuring compliance with HUD requirements and MCHA policy.

View Audit 412227

Finding 1236683 (2025-002)

Material Weakness 2025

Madison County Housing Authority

IL

HUD Housing Programs

Finding No. 2025-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, the Section 8 Director, with assistance from caseworkers, will strengthen compliance and internal controls over the i...

Finding No. 2025-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, the Section 8 Director, with assistance from caseworkers, will strengthen compliance and internal controls over the inspection, re-inspection, and abatement process to ensure that failed inspections are properly tracked, deficiencies are corrected within required timeframes, and HAP payments are abated and reinstated in accordance with HUD requirements and MCHA policy. To address this finding, MCHA will take the following steps: 1. Documenting and Tracking Failed Inspections: MCHA will review all inspection reports received from the third-party inspector to ensure failed inspections are promptly identified and tracked. MCHA will maintain an inspection tracking system documenting failed inspections, correction deadlines, re-inspection dates, abatements, and HAP payment actions to ensure required follow-up activities are completed timely and adequately documented. 2. Follow-Up and Re-Inspection Procedures: MCHA will follow up on all failed inspections to ensure identified deficiencies are corrected and re-inspections are completed within the required timeframe. If the third-party inspector is unable to conduct a timely re-inspection, Section 8 staff will perform the re-inspection to ensure compliance with program requirements and prevent delays in processing. 3. Monitoring and Abatement Compliance: MCHA will monitor correction deadlines for all failed inspections and determine when abatements are required in accordance with MCHA policy. Abatement notices will be issued timely when deficiencies are not corrected within the established correction period or approved extension, and HAP payments will be suspended or abated as required and reinstated only after successful completion of the required re-inspection. MCHA will conduct monthly reconciliations between failed inspection records and HAP payment records to verify that all units requiring abatement have been identified and processed appropriately. Management will also conduct periodic reviews of inspection and abatement tracking records to ensure compliance with HUD requirements and that corrective actions are completed and documented timely.

View Audit 412227

Finding 1236682 (2025-001)

Material Weakness 2025

Madison County Housing Authority

IL

HUD Housing Programs

Finding No. 2025-001 –Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, the Section 8 Director and Coordinator will refine the compliance and control methods for processing move-out HUD-50...

Finding No. 2025-001 –Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: 10/31/2026 Corrective Action Plan: Beginning immediately, the Section 8 Director and Coordinator will refine the compliance and control methods for processing move-out HUD-50058s to greatly reduce or eliminate the possibility of noncompliance and HAP overpayments. To address this finding, MCHA will take the following steps: 1. Documenting and Tracking Move-Outs: • MCHA will implement a standardized documentation process for move-outs. This will include creating and maintaining a tracking spreadsheet that lists the tenant’s name, move-out date, date the move-out was entered into PIC, and any relevant notes (see attached Move-Out Tracker). • The tracker will be used to monitor each move-out and ensure that the required HUD-50058 is processed and submitted within the required 60-day timeframe. • The spreadsheet will be easily accessible for follow-up on individual cases, future audits, and internal reviews. 2. Communication with Landlords and Residents • Landlords receive a packet containing their responsibilities when they sign up for the program. In addition, MCHA will send an annual notice to landlords reminding them of their responsibilities. The notice will remind landlords that they must notify MCHA immediately, or within five days of notification, if a tenant has moved or given notice to move; if they plan to evict a tenant; of any changes to their contact or banking information; if a tenant has passed away; or if they intend to sell the property. • MCHA will ensure that residents receive an annual notice. During the recertification process, staff will review the family obligations and responsibilities with HCV tenants annually. This will remind residents of their responsibility to notify MCHA and their landlord of their intent to move out of a unit. 3. Repayment of HAP Overpayments • HAP overpayments will be recovered electronically or billed for collection, as applicable. • MCHA will monitor identified overpayments to ensure that repayment actions are documented and followed through to resolution.

View Audit 412227

Finding 1236675 (2025-001)

Material Weakness 2025

City of Seattle

WA

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

To resolve the specific deficiencies identified in the audit, OH will first request documentation from each property owner by 9/18/2026 showing that the identified health and safety deficiencies have been corrected. OH will obtain and retain this documentation in the property files. OH will then eva...

To resolve the specific deficiencies identified in the audit, OH will first request documentation from each property owner by 9/18/2026 showing that the identified health and safety deficiencies have been corrected. OH will obtain and retain this documentation in the property files. OH will then evaluate the documentation received to determine the current compliance status of each deficiency and to identify which items are confirmed corrected and which require further verification. Regardless of the documentation received, OH will complete an on-site reinspection of the affected properties who did not respond, in October 2026 to verify and document their current condition. OH has engaged a qualified third-party housing inspection consultant to perform these reinspections, and OH will address any deficiencies identified in accordance with applicable HOME requirements. As a lasting internal control, OH will adopt a written follow-up and escalation procedure for health and safety deficiencies. Under this procedure, OH will confirm that property owners correct health and safety deficiencies immediately (within 24 hours) and provide evidence of correction within 72 hours, consistent with HOME requirements and City policy. When an owner does not provide evidence within the required timeframe, the matter will be escalated to OH management for enforcement action under the applicable HOME agreement, and the deficiency will remain open and actively tracked until OH has verified and documented its correction. The Asset Management Division Manager is responsible for implementing and maintaining this procedure, as well as overseeing the follow-up with the inspectors to reinspect within a timeline approved by HUD.

View Audit 412222

Finding 1236602 (2025-003)

Material Weakness 2025

Gallatin Housing Authority

TN

HUD Housing Programs Reporting § 200.302

The Authority concurs with the finding. Management acknowledges that Captial Fund Program Revenue and the related accounts receivable were recognized prior to HUD approval of the applicable Annual Statement/Budget. The Authority will adjust the financial records to properly reflect Capital Fund reve...

The Authority concurs with the finding. Management acknowledges that Captial Fund Program Revenue and the related accounts receivable were recognized prior to HUD approval of the applicable Annual Statement/Budget. The Authority will adjust the financial records to properly reflect Capital Fund revenue and receivables based on the staus of HUD-approved funding. Management will implement procedures requiring verification and documentation of HUD approval of Capital Fund Program Annual Statements/Budgets prior to recording related grant receivables and revenue. Supporting documentation of HID approval will be maintained and reviewed as part of the year-end closing process to ensure that Capital Fund revenue and receivables are recognized only when the Authority has established entitlement to the funding. These procedures are intended to strengthen internal controls ove Capital Fund grand accounting and prevent a recurrence of the condition noted.

View Audit 412153

Finding 1236601 (2025-006)

Material Weakness 2025

Hopeworks

NM

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management concurs that program staff did not consistently follow the organization's written Rent Reasonableness Policy, which included a provision limiting eligible units to those less than 10 years old. Upon review of the applicable HUD Continuum of Care regulations and guidance, management determ...

Management concurs that program staff did not consistently follow the organization's written Rent Reasonableness Policy, which included a provision limiting eligible units to those less than 10 years old. Upon review of the applicable HUD Continuum of Care regulations and guidance, management determined that HUD rent reasonableness requirements focus on comparability of rent based on factors such as location, size, type, quality, amenities, facilities, and management services. HUD does not establish a prohibition based solely on the age of a unit. The units identified in the audit were determined to be rent reasonable based on market comparisons and otherwise met applicable program requirements. However, management acknowledges that the organization's written policy had not been updated to align with current HUD requirements and therefore was not followed as written. Corrective action has been taken to revise the Rent Reasonableness Policy to remove the age-based restriction and align the policy with HUD requirements. Staff have been retrained on the revised policy, and management review controls have been implemented to ensure future rent reasonableness determinations are documented and performed consistently with HUD regulations

View Audit 412152

Finding 1236590 (2025-002)

Material Weakness 2025

Baird Housing Authority

TX

HUD Housing Programs

2. ERROR IN RENT CALCULATIONS This was in our PBV program. We had gotten a utility allowance done for a property and had mistakenly thought the tenants were to pay the water. They were not. We now have new UA's that show landlord is to pay the water. To ensure rent calculations are done properly, a ...

2. ERROR IN RENT CALCULATIONS This was in our PBV program. We had gotten a utility allowance done for a property and had mistakenly thought the tenants were to pay the water. They were not. We now have new UA's that show landlord is to pay the water. To ensure rent calculations are done properly, a refresher course of Rent Calculations is being scheduled with a trainer from our State Association. Also, once a week, a percentage of any calculations done during that week will be pulled and will go through a quality assurance process by another staff member. This will be done BEFORE transmittal to PIC. This process will be done with only the income(s) and any deductions. Just like an original calculation. The audit will be by a certain number not by tenant name. If 5 are done,2 will be checked. The more calculations done, the more that are audited. This will be implemented by FYE December 2026. By implementing these corrections, the Baird Housing Authority are addressing and taking affirmative action to the audit findings and improve our operations. We now have two PBV 's implemented and hope to do more. When we are asked to do other PBV's, we will have an audit of the procedures three months in, to ensure everything is in place and proper.

View Audit 412143

Finding 1236589 (2025-001)

Material Weakness 2025

Baird Housing Authority

TX

Procurement, Suspension & Debarment HUD Housing Programs Material Weakness § 200.302 § 200.334

1. MISSING INVOICES During a change of fee accounts, invoices for January, February, & March 2025 were lost in mail. We now scan all invoices directly to accountant.

View Audit 412143

Finding 1236569 (2025-001)

Material Weakness 2025

City of Portsmouth

OH

Subrecipient Monitoring Reporting HUD Housing Programs § 200.303

The City of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The finding from the schedule of findings and questioned costs are discussed below. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Dep...

The City of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The finding from the schedule of findings and questioned costs are discussed below. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Community Development Block Grant Program – Assistance Listing No. 14.218 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review City’s policy, procedures, and internal controls to ensure the required sub awards and reported timely and accurately to FSRS.. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 06/30/26 .

View Audit 412121

Finding 1236562 (2025-002)

Material Weakness 2025

Cane Manor, Inc.

LA

HUD Housing Programs

LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the dat...

LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.

View Audit 412110

Finding 1236560 (2025-001)

Material Weakness 2025

Cane Manor, Inc.

LA

HUD Housing Programs

LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials...

LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.

View Audit 412110

Finding 1236558 (2025-001)

Material Weakness 2025

Wayland Housing Authority

MA

HUD Housing Programs Eligibility

Name of Auditee: Wayland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Brian Boggia, Executive Director Phone: (408) 655-6310 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) C...

Name of Auditee: Wayland Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2025 CAP Prepared by: Brian Boggia, Executive Director Phone: (408) 655-6310 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will obtain the required citizenship documentation. (c) Planned implementation date of corrective action - Completed by December 31, 2026.

View Audit 412106

Finding 1236518 (2025-001)

Material Weakness 2025

Housing Authority of Grays Harbor County

WA

HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Grays Harbor County January 1, 2025 through December 31, 2025 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Co...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Grays Harbor County January 1, 2025 through December 31, 2025 This schedule presents the corrective action planned by the Housing Authority for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with Housing Quality Standards inspection and enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Juli Kupka, Finance Director 602 E First St., Aberdeen, WA 98520 360-538-6613 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The Housing Authority of Grays Harbor County (HAGHC) acknowledges that it did not have adequate internal controls and understanding regarding the RAD inspection regulations which require all units to be inspected if 20% of the sampled units failed to meet Housing Quality Standards. Two out of seven developments failed more than 20% of the sampled inspections and should have had all units inspected. In addition, HAGHC did not have adequate controls to document extension requests for failed inspections that took longer than 30 days to repair. HAGHC has trained staff along with updating internal control policies to ensure compliance with inspection regulations. HAGHC has taken steps to meet compliance by reviewing all inspections completed to date and scheduling inspections or properly documenting extension requests. Anticipated date to complete the corrective action: 12/31/2026

View Audit 412061

Corrective Action Plans

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