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Corrective Action Plans

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Finding 39799 (2022-001)
Significant Deficiency 2022
Dalton Senior Housing, Inc.
GA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...
SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.
View Audit 37154
Finding 39695 (2022-003)
Material Weakness 2022
Mhccc Housing CORP Iic
IL
HUD Housing Programs Special Tests & Provisions Cash Management
Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...
Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance
View Audit 37690
Finding 39694 (2022-002)
Material Weakness 2022
Mhccc Housing CORP Iic
IL
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...
Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois
View Audit 37690
Finding 39681 (2022-001)
Significant Deficiency 2022
Cook County, Illinios
IL
Subrecipient Monitoring Procurement, Suspension & Debarment HUD Housing Programs
Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Dev...
Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Development (DPD) will update the current Policies and Procedures established for complying with Federal Funding Accountability and Transparency Act Subaward Reporting System and update the Sub-Recipients Required Information Form to inform staff of the threshold criteria which requires reporting of each subrecipient receiving $30,000.00 or more of CDBG funding. The updated form will include 1) HUD links identified below that will provide clarification, from archived trainings and 2) the latest regulations to ensure collection of pertinent and full award information. FSRS - Federal Funding Accountability and Transparency Act Subaward Reporting System https://www.hud.gov/program_offices/comm_planning/FSRS https://www.hudexchange.info/trainings/courses/fsrs-reporting-at-hud-cpd-learning-session/ https://files.hudexchange.info/resources/documents/ffata-subaward-reporting-system-webinar-slides.pdf DPD will incorporate a review of these processes during the department?s evaluation of Grant Agreement Execution procedures. Responsible Staff Person ? Deputy Director of Community Development DPD Schedule for Completion ? October 30, 2023 Anticipated Timeline for full Implementation of Corrective Action ? December 30, 2023
View Audit 37825
A.c. Ware Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and ...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has deposited the underfunded amount of $10,850 into the reserve for replacements account on December 19, 2022.
View Audit 37949
Finding 39658 (2022-001)
Significant Deficiency 2022
Odd Fellows South Oak Building CORP
NE
Questioned Costs HUD Housing Programs Cash Management
Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surpl...
Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate Residual Receipts Fund within 90 days of fiscal year end. As a result, the Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the Residual Receipts Fund within 90 days of fiscal year end. Action(s) taken or planned on the finding: Management deposited the $66,982 to the Residual Receipts Fund on May 13, 2022. No further action is required.
View Audit 37823 Questioned Costs: $1
Finding 39654 (2022-002)
Significant Deficiency 2022
Keystone Place Housing Corporation
MO
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.
View Audit 36917 Questioned Costs: $1
Finding 39653 (2022-001)
Significant Deficiency 2022
Keystone Place Housing Corporation
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.
View Audit 36917
Finding 39615 (2022-001)
Material Weakness 2022
Bickford Street Elderly Housing Corporation
MA
Questioned Costs HUD Housing Programs
Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this ...
Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this nature are not made in the future. Corrective Action: The Sponsor has repaid the fees to the Project as requested by HUD.
View Audit 44829 Questioned Costs: $1
Finding 39587 (2022-002)
Significant Deficiency 2022
Lima Ecumenical Housing Corporation Dba Pilgrim Place Apts 043-11199
OH
Questioned Costs HUD Housing Programs Cash Management
Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus C...
Comments on the Finding and Each Recommendation: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate residual receipts fund within 90 days of the fiscal year end. The Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the residual receipts fund within 90 days of fiscal year end. Action(s) Taken and Planned on the Finding: Management deposited the $15,276 to the residual receipts fund on May 31, 2022. No further action is required.
View Audit 37873 Questioned Costs: $1
Finding 39499 (2022-001)
Significant Deficiency 2022
Grundy County Supportive Housing Corp, Friendship Place Apartments
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 ...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 Name of Audit: Grundy County Supportive Housing Corporation HUD Project Number: 084-HD052 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending September 30, 2022 Corrective Action Plan Prepared by: Name: Peggy Scott Position: Manager Telephone Number: (660) 339-7235 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities - Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Grundy County Supportive Housing Corporation agrees with the auditors' recommendation. Action(s) Taken or Planned on the Finding HUD is currently processing HUD Form 9839-A for the Owner.
View Audit 34013
Finding 39441 (2022-001)
Significant Deficiency 2022
County of Kent, Michigan
MI
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appro...
2022-001 ? Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Because of this condition there was an increased risk that required inspections would not be completed timely. Auditor Recommendation: The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process. Responsible Party. Community Action Department staff Date of Planned Corrective Action. September 2023
View Audit 43998
Booth Manor, Inc. D/b/a the Salvation Army - Durham Booth Manor
NE
HUD Housing Programs Reporting
Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and ad...
Corrective Action Plan Booth Manor, Inc. d/b/a The Salvation Army - Durham Booth Manor For the Year Ended September 30, 2022 Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor respectfully submits the following Corrective Action Plan for the year ended September 30, 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 has worked to make the necessary repairs recommended. The Project received another REAC physical inspection with a passing score. Contact Person(s) Responsible ? Jim Coonce, Divisional Finance Manager Anticipated Completion Date ? November 11, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by The Salvation Army, the management company, on behalf of Booth Manor, Inc. d/b/a The Salvation Army ? Durham Booth Manor ____________________________________ _____________________ Name, Title Date The Salvation Army ? Western Division Headquarters 10755 Burt Street Omaha, NE 68114 402-898-5950
View Audit 37447
Finding 39337 (2022-001)
Significant Deficiency 2022
Peekskill Housing Authority
NY
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
PEEKSKILL HOUSING AUTHORITY 807 Main Street Peekskill, New York 10566 Phone: (914) 739-1700 Fax: (914) 739-1787 Corrective Action Plan ? March 31, 2022 Audit Findings 2021-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will revi...
PEEKSKILL HOUSING AUTHORITY 807 Main Street Peekskill, New York 10566 Phone: (914) 739-1700 Fax: (914) 739-1787 Corrective Action Plan ? March 31, 2022 Audit Findings 2021-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentations. Management has implemented procedures to clear this finding in FY 2023. Timeframe: By FYE March 31, 2023 Individual responsible for correction: P. Holden Croslan, Executive Director
View Audit 46681
Finding 39336 (2022-001)
Material Weakness 2022
Building Dreams, Inc.
KY
HUD Housing Programs Internal Control / Segregation of Duties
Department of Housing and Urban Development Building Dreams, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Lou...
Department of Housing and Urban Development Building Dreams, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Awards Finding 2022-001: FALN14.181 ? Supportive Housing for Persons with Disabilities Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Building Dreams, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant files and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jenifer Frommeyer at 502-459-4647. Sincerely yours, Jenifer Frommeyer Executive Director Building Dreams, Inc.
View Audit 45776
Montgomery Park I United Methodist Housing
VA
Cash Management HUD Housing Programs
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue i...
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: This plan was implemented on September 30, 2022, and will be used for all audits going forward.
View Audit 43829
Finding 39333 (2022-001)
Material Weakness 2022
Housing Authority of the City of Live Oak
FL
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
HOUSING AUTHORITY OF THE CITY OF LIVE OAK 406 Webb Drive N.E. Live Oak, Florida 32064 Phone (386) 362-2123 Fax (386) 364-8346 Corrective Action Plan ? March 31, 2022 Audit Findings 2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement Steps to resolve: We concur wit...
HOUSING AUTHORITY OF THE CITY OF LIVE OAK 406 Webb Drive N.E. Live Oak, Florida 32064 Phone (386) 362-2123 Fax (386) 364-8346 Corrective Action Plan ? March 31, 2022 Audit Findings 2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement Steps to resolve: We concur with the Auditor?s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations. Timeframe: By FYE March 31, 2023 Individual responsible for correction: Nathaniel Smith, Executive Director
View Audit 43828
Frederick United Methodist Housing Development Corporation
VA
Cash Management HUD Housing Programs
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue i...
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: This plan was implemented on September 30, 2022, and will be used for all audits going forward.
View Audit 43823
Finding 39291 (2022-001)
Significant Deficiency 2022
Tulsa Performing Arts Center Trust
OK
Allowable Costs / Cost Principles HUD Housing Programs Period of Performance
Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Prop...
Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately
View Audit 38064
Finding 39135 (2022-003)
Significant Deficiency 2022
Connecticut Fair Housing Center, Inc.
CT
Subrecipient Monitoring HUD Housing Programs Reporting
FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $42...
FINDING 2022-003 Condition: The Organization did not report sub-awards on the Federal Sub-award Reporting System (FSRS)Website www.FSRS.gov. The reporting was not done for any of the four sub-awards associated with the major program tested. Amounts passed through to these subrecipients include $428,651 of subrecipient expenditures during 2022. Total new sub-awards made during 2022 were $1,749,827 and total cash paid to sub-award recipients was $43,496 during 2022. Recommendation: The Organization should reevaluate its procedures and controls regarding federal subaward reporting to ensure proper compliance and should also complete the necessary reporting. Planned Corrective Actions: The Organization agrees with the finding and plans to carry out the recommendation noted above by October 31, 2023.
View Audit 37910
St Camillus Residential Health Care Facility
NY
Cash Management HUD Housing Programs
calculation. Recommendation: The Facility should recompute surplus cash ensuring CARES Act program cash is captured in the calculation and deposit the surplus cash into their residual receipts account. Action Taken: The Facility will update its computation and the owner-certified 2022 Annual Financi...
calculation. Recommendation: The Facility should recompute surplus cash ensuring CARES Act program cash is captured in the calculation and deposit the surplus cash into their residual receipts account. Action Taken: The Facility will update its computation and the owner-certified 2022 Annual Financial Statement submission. Surplus cash will be deposited into the project?s residual receipts account as soon as practicable.
View Audit 44340
St Camillus Residential Health Care Facility
NY
HUD Housing Programs
Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $394,768. Recommendation: The Facility management should contact HUD representative if the previously communicated re...
Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $394,768. Recommendation: The Facility management should contact HUD representative if the previously communicated repayment plan changed significantly. Action Taken: Integrity has not historically been as profitable as originally projected but its performance has improved recently. As of December 2021, the receivable balance has been reduced by approximately $382,000 since 2015. As requested by HUD, the Facility has previously submitted written correspondence to disclose and update a payment plan to reduce the receivable balance. Integrity remains a vital component of the spectrum of services offered by the Facility. Management continues to look to identify and implement opportunities to enhance revenue while maintaining low expenses. Integrity and the Facility?s recruiting efforts continue to be a high priority as we attempt to attract and retain qualified clinical staff and the Facility will continue collecting 100% of the net revenue generated by Integrity to apply against the receivable balance.
View Audit 44340
Finding 38902 (2022-001)
Significant Deficiency 2022
Marion Senior Living, Inc.
NE
Questioned Costs HUD Housing Programs Cash Management
Finding #2022-001: Comments on the Finding and Each Recommendation: The required deposit of $16,084, per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of the fiscal year end. The Regulatory Agreeme...
Finding #2022-001: Comments on the Finding and Each Recommendation: The required deposit of $16,084, per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of the fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate Residual Receipts Fund within 90 days of the fiscal year end. The Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the Residual Receipts Fund within 90 days of fiscal year end. Action(s) Taken or Planned on the Finding: Management deposited the $16,084 to the Residual Receipts Fund on March 31, 2022. The finding is considered cleared.
View Audit 38013 Questioned Costs: $1
Finding 38899 (2022-001)
Material Weakness 2022
Norwood Life Society
IL
Questioned Costs HUD Housing Programs Material Weakness
U.S. Department of Housing and Urban Development (?HUD?) Norwood Life Society respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 to December 31, 2022 The findings from the schedule of findings and questioned costs are discuss...
U.S. Department of Housing and Urban Development (?HUD?) Norwood Life Society respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 to December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Housing and Urban Development 2022-001 Mortgage Insurance_Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: We recommend that the Project work with their Regional HUD representative to discuss the unauthorized loan to result in either approval or a plan for resolution. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rick Steffens, the CFO, will oversee this plan, and the plan has been implemented and fully resolved. The unauthorized loan was due to an increasing intercompany balance due from an affiliated nursing home (?Bethesda?) who was losing money and unable to reimburse Norwood Crossing for shared bills for items including benefits and insurance. Due to the size of the losses, we realized this issue was unable to be resolved without disposing of Bethesda and began working on selling Bethesda in the second quarter of 2022. Bethesda was supposed to close on the sale on November 30, 2022, which would have solved the intercompany issue during the 2022 audit year, which was our plan. However, the sale was continuously delayed due to numerous serious issues pushing the actual sale date all the way back to July 1, 2023. The audit finding for the unauthorized intercompany loan was for $1,724,731.69. However, the intercompany balance continued to grow in 2023 and had an additional $574,583.86 of expenses that built up in 2023 before the sale occurred. This made a grand total of $2,299,315.55 that needed to be repaid from Bethesda to Norwood Crossing for the unauthorized intercompany loans through the sale date. Bethesda worked to repay the intercompany loans the best it could during 2023 before the sale occurred, and completely paid down the remaining balance on the unauthorized intercompany loans shortly after the sale of Bethesda occurred. The following payments were made from Bethesda to Norwood Crossing: Payment Dates Payment Amounts 5/8/2023 $675,000.00 5/23/2023 $350,000.00 7/17/2023 $1,274,315.55 Total $2,299,315.55 These repayments above fully resolved the unauthorized intercompany loans that were 1) in the 2022 Audit as a finding, and 2) increases that occurred in 2023 after the 2022 year end. Furthermore, Bethesda has officially been sold as of July 1, 2023 and is no longer causing this issue to continue to occur going forward. Name(s) of the contact person(s) responsible for corrective action: Rick Steffens Planned completion date for corrective action plan: July 17, 2023 If the Oversight Agency for Audit has questions regarding this plan, please call Rick Steffens at 773-577-5334.
View Audit 36683 Questioned Costs: $1
Finding 38785 (2022-002)
Material Weakness 2022
Senior Citizens Housing Development Corporation of Boston, INC
FL
HUD Housing Programs Subrecipient Monitoring Reporting
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal con...
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that rent increases are submitted for approval on form HUD-92458 in a timely manner and that the submitted amounts agree to the approved PRAC renewal contract. Action Taken: The compliance department is now monitoring and tracking PRAC contract renewals for properties. Going forward reminders and follow up to deadlines will be issued to ensure rent increases are submitted timely. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 46219
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