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Corrective Action Plans

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Finding 7641 (2022-004)
Significant Deficiency 2022
Trident Area Agency on Aging
SC
HUD Housing Programs
The duties will continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.
The duties will continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.
View Audit 10016
Finding 7604 (2022-004)
Significant Deficiency 2022
Jefferson Parish
LA
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that fi...
The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.
View Audit 9942
Finding 7375 (2022-002)
Significant Deficiency 2022
Gateway Accessible Housing Iii, Inc.
MO
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken ...
Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management returned $288 to the reserve for replacements on July 28, 2023.
View Audit 9503 Questioned Costs: $1
Finding 7374 (2022-001)
Significant Deficiency 2022
Gateway Accessible Housing Iii, Inc.
MO
Questioned Costs HUD Housing Programs
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management s...
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 9503 Questioned Costs: $1
The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Fi...
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 7967
Finding 5630 (2022-001)
Significant Deficiency 2022
Comanche Nation Housing Authority
OK
HUD Housing Programs Reporting § 200.512
On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fisc...
On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fiscal year-end in preparation for timely audit submission. Development and mentoring plans for new staff are in place and ongoing.
View Audit 7530
Finding 5581 (2022-002)
Significant Deficiency 2022
Township of Hamilton
NJ
Cash Management HUD Housing Programs
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not r...
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not returned to the U.S. Department of Housing and Urban Development during the accounting period. Corrective Action The Township will review the program drawdown requests against general ledger disbursement records to ensure that federal drawdowns are properly supported and reviewed by program and financial management prior to submission to HUD for reimbursement. The Township will also establish a payable due to HUD and net a future drawdown request for the overdrawn amount. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 5580 (2022-001)
Significant Deficiency 2022
Township of Hamilton
NJ
Reporting Cash Management HUD Housing Programs
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD ...
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD guidance, the Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition For the seven Community Development Block Grants/Entitlement Grant reports sampled, disbursement and program income data reported on the report submissions did not directly tie to the general ledger. For four of seven reports sampled, the Quarterly Cash on Hand Reports were submitted after the federal report due dates. Corrective Action The Township will implement review procedures to ensure the IDIS system grant program reports are completed timely and are reconciled to the Township general ledger schedules monthly. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 4382 (2022-001)
Material Weakness 2022
Schc Companies, Inc. and Affiliates
NY
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organiz...
2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organizations’ signature approval on the documentation received and the fee calculated and provided to the applicant. All applications should contain support for the individual’s income level or documentation of no income, and the determination of the resulting fee. Action Taken: This finding was repeated in 2022. Since this was a repeat finding, an internal audit was performed on all 2023 approved sliding fee applications to ensure compliance with our policy. Any corrective actions to the 2023 application were address and the facility’s sliding fee scale was modified to reflect proper authorization and proper segregation of duties going forward. Going forward, all sliding fee scale applications are now reviewed and authorized by the Manager of Revenue Cycle. Future auditing procedures have been put in place to review applications and adjusted, if needed, in a timely manner between now and the end of the year. Name(s) of Contact Person(s) Responsible for Corrective Action: John Milligan, CFO, (315) 430-1708. Anticipated Completion Date: October 2023
View Audit 6819
Finding 3876 (2022-006)
Significant Deficiency 2022
Camcare Health Corporation
NJ
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Special Tests & Provisions Cash Management Eligibility
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Finding 3758 (2022-001)
Material Weakness 2022
Bridgeton Housing Authority
NJ
Eligibility HUD Housing Programs Material Weakness
I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required...
I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required. Resident documentation had not been filed since 2019-2020. The following steps have been implemented to address the material weakness. 1. Retrained on proper tenant file compliance and management, purging and file retention. An audit and purge of every low-income public housing file is being conducted. Missing documents are being replaced, all needed documentation being completed. 2. A retention policy will be implemented ensuring that yearly purging is conducted, and proper file management is maintained. 3. Regular monitoring and auditing of tenant files will be conducted to enure ongoing compliance. 4. Monitoring of monthly recertifcations to ensure on time submission and compliance.
View Audit 5939
Marian Heights INC
CT
HUD Housing Programs Cash Management
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2022-001: CFDA 14.157 - Section 202 Capital Advance Recommendation: When the financial statements are reviewed the surplus cash computation be printed and submitted for disbursement if it shows an amount due. Action Taken: The overdue deposi...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2022-001: CFDA 14.157 - Section 202 Capital Advance Recommendation: When the financial statements are reviewed the surplus cash computation be printed and submitted for disbursement if it shows an amount due. Action Taken: The overdue deposit will be made in 2023. In the future, audited financial statements will be reviewed upon finalization and any required deposit to residual receipts will be made in a timely manner. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Matthew Fontaine at (860) 951-9411 extension 249.
View Audit 5299
City of Philadelphia
PA
Questioned Costs Student Financial Aid Cash Management
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Pro...
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Program Assistance Listing 93.556 MaryLee Allen Promoting Safe and Stable Families Program Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: After a recent discussion with the [PA] Office of Children, Youth, and Families (OCYF), DHS was informed that compensation plans for FY21 and FY22 were on file and under review. However, approval was pending. OCYF explained that the State reviews plans on a calendar-year basis. However, city pay plans change during a July-June fiscal year. Therefore, the possibility of overages can occur because of salary increases or other personnel changes. The process is that once the new compensation plan is received, the reviewing authority would flag any items that are in excess of the existing approved rates. At that time, DHS would be permitted to submit a waiver for the items in question. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296 Questioned Costs: $1
Project Support Housing II
CO
HUD Housing Programs Cash Management
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
View Audit 5194
Project Support Housing II
CO
HUD Housing Programs
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
View Audit 5194
Finding 3046 (2022-007)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Special Tests & Provisions HUD Housing Programs
Finding 2022-007 - In accordance with the Project;s regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be depostied in a feder...
Finding 2022-007 - In accordance with the Project;s regulatory agreement with HUD, management shall establish and maintain a replacement reserve account to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be depostied in a federally secured depository in an interesting-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund. All disbursements from the reserve must be approved by HUD. Management's View: Management not aware of replacement reserve compliance requirements. Proposed Corrective Action: Management will ensure to transfer or assure with the banking situation if the present account is actually an interest-bearing account. Anticipated Correction Date: As soon as mangement gets in touch with insitution.
View Audit 4999
Finding 3045 (2022-006)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
HUD Housing Programs Special Tests & Provisions Cash Management
Finding 2022-6 - Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disburseme...
Finding 2022-6 - Special Tests and Provisions: In accordance with the Project's regulatory agreement with HUD, management shall establish a residual receipts account and make deposits into the account in accordance with HUD requirements (within 90 days after the close of the fiscal year). Disbursements from such fund may be made only after written consent is received from HUD. Management's View: Management acknowledges finding and simultaneously underscores this was was an internal facing situation. Proposed Corrective Action: Management will ensurethat all proper approvals from HUD are obtained before making a withdrawals from residual receipts account. Anticipated Correction Date: Payments are done automatically on a monthly basis.
View Audit 4999
Finding 3044 (2022-005)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
HUD Housing Programs Reporting
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Mana...
Finding 2022-5 - Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the project submit an annual operating budget 30 days before the beginning of each fiscal year Managements View: Management acknowledges finding was an internal facing situation. Management also finding responsibility of correctly and efficientlly submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented.
View Audit 4999
Finding 3043 (2022-004)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Reporting HUD Housing Programs
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of res...
Finding 2022-004 - Compliance Requirement - Reporting: Project to submit audited financial statements with 9 months after year end of each fiscal year. Management's View: Management acknowledges this finding and simultaneously underscores this was an internal facing situation. Acknowledgement of responsibility for having the reporting package and date submitted by dates set by reporting requirements Proposed Corrective Action: - Increase Communication with Accountant Anticipated Correction Date: Correction has been implemented
View Audit 4999
Finding 3041 (2022-002)
Material Weakness 2022
El Paso Las Puertas Abiertas, Inc.
TX
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...
Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.
View Audit 4999 Questioned Costs: $1
Homeless No More, Inc. 122-Hd085-Wdd-Np
CA
HUD Housing Programs Reporting
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporat...
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2022 through December 31, 2022 The finding from the 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 Section 811 (Capital Advance Loan), CFDA No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: Deposits to the replacement reserve account were brought up to date as of May 2023. Continued $750 monthly deposits will be made in accordance with the regulatory agreement. If you have any questions regarding the plan, please call Dan O’Brien, Chief Financial Officer (213) 251-3410. Sincerely, Dan O’Brien Chief Financial Officer
View Audit 4657
Finding 2657 (2022-001)
Significant Deficiency 2022
Ruby's Place
CA
HUD Housing Programs
Ruby’s Place will develop a policy to perform and document the FMR comparison and file it with the participant’s program file. The organization will establish a periodic internal audit and compliance reviews to ensure the process is followed. Completion: October 2023
Ruby’s Place will develop a policy to perform and document the FMR comparison and file it with the participant’s program file. The organization will establish a periodic internal audit and compliance reviews to ensure the process is followed. Completion: October 2023
View Audit 4480
Finding 2624 (2022-003)
Significant Deficiency 2022
Minford Gardens Housing Development Fund Company, INC
NY
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in...
Finding Reference Number: 2022-3 Recommendation The Company should set up a separate bank account in the Company’s name for tenant security deposits. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for creating a separate bank account in the Company’s name for tenant security deposits. Completion date or proposed completion date: April 2023 Action(s) taken or planned on the finding As of April 2023, management has set up a separate bank account in the Company’s name for tenant security deposits.
View Audit 4425 Questioned Costs: $1
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