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Corrective Action Plans

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Finding 369824 (2021-011)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all payroll records are available for examination purposes. Responsible party: Eric Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369823 (2021-010)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for ...
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369822 (2021-009)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date fo...
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368
Finding 369821 (2021-008)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
HUD Housing Programs Matching / Level of Effort / Earmarking
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for ...
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368
Finding 369820 (2021-007)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date fo...
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that insurance policies are available for examination purposes to determine that the Project has the proper insurance coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369819 (2021-006)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that established policies and procedures to ensure that HUD Disbursement Control procedures are followed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action pl...
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that established policies and procedures to ensure that HUD Disbursement Control procedures are followed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369818 (2021-005)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
Questioned Costs HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that the Project computes management fees per HUD directive Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that the Project computes management fees per HUD directive Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368 Questioned Costs: $1
Finding 369816 (2021-003)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
HUD Housing Programs
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all bank accounts are properly reconciled on a monthly basis. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that all bank accounts are properly reconciled on a monthly basis. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368
Finding 369815 (2021-002)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
HUD Housing Programs Reporting
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368
Finding 369779 (2021-002)
Significant Deficiency 2021
Housing Authority of the Birmingham District
AL
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one per...
Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. During the year, the Authority faced turnover in the Section 8 department, which caused internal controls to not operate effectively. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit. If the U.S. Department Housing and Urban Development has questions regarding this plan, please call Dontrelle Foster at (205) 521-0623.
View Audit 291312 Questioned Costs: $1
Finding 369636 (2021-002)
Significant Deficiency 2021
Mobile Housing Authority
AL
Eligibility HUD Housing Programs Significant Deficiency
MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that cross-checks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Hou...
MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that cross-checks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Housing Specialist-II team lead to oversee staff processing annual reexaminations in accordance with 24 CFR 982.516. This team member is responsible for ensuring families are notified in a timely manner and if they do not comply with the annual reexamination requirement, they receive termination notices in compliance with HUD and MHA Administrative Plan requirements. This information will be maintained in the program file. Responsible Person: Magdalene Watkins, Program Administrator Projected Completion Date: March 31, 2024
View Audit 291023
Finding 369635 (2021-001)
Significant Deficiency 2021
Mobile Housing Authority
AL
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023
View Audit 291023
Finding 367048 (2021-004)
Material Weakness 2021
Housing Authority of the City of West Bend
WI
HUD Housing Programs Special Tests & Provisions
Finding 2021-004: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections and HQS Enforcement Repeat Finding of Portions of 2020-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance L...
Finding 2021-004: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections and HQS Enforcement Repeat Finding of Portions of 2020-002 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.405, the Housing Authority must inspect units prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if units meet Housing Quality Standards (HQS). The Housing Authority must also conduct supervisory quality control HQS inspections. Per 24 CFR section 982.404, the Housing Authority must take prompt and vigorous action to enforce the owner obligations for HQS. Housing assistance payments must not be made to units that fail to meet HQS, unless the owner corrects the defect within the required period. Condition/Context: During our testing over the related compliance requirements, we observed the following: We were unable to determine whether the Housing Authority performed quality control re inspections, as required by 24 CFR section 982.405(b). Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the HQS inspections done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Units that fail to meet HQS could endanger the health and safety of tenants. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper inspection logs and documentation of quality control re-inspections. The Housing Authority should also review its processes to ensure units are inspected based on the requirements in 24 CFR section 982.404. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation to prove compliance with HQS inspection requirements. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
View Audit 290205
Finding 367047 (2021-003)
Material Weakness 2021
Housing Authority of the City of West Bend
WI
HUD Housing Programs Special Tests & Provisions
Finding 2021-003: Special Tests and Provisions - Reasonable Rent Repeat Finding of Portions of 2020-004 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A...
Finding 2021-003: Special Tests and Provisions - Reasonable Rent Repeat Finding of Portions of 2020-004 Federal Program: Section 8 Housing Choice Vouchers Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.54(d)(15), the Housing Authority must adopt a written administrative plan that establishes local policies for the method of determining that rent paid to an owner is a reasonable rent, initially and during the term of the housing assistance payment contract. Per 24 CFR section 982.507, the Housing Authority must determine that the rent to an owner is reasonable before any subsequent increase in rent is paid to the owner. Condition/Context: We were able to determine that the Housing Authority has a written administrative plan addessing reasonable rent determinations. The Housing Authority was however unable to provide documentation of reasonable rent for the period under audit for the eleven tenants selected for testing. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the rent reasonableness procedures performed in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and maybe have been purged. Effect: Rent paid to landlords may not be reasonable in comparison to other comparable unassisted units. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of rent reasonableness. The Housing Authority should also ensure it has a written policy for the method of determining that rent paid to an owner is a reasonable rent as required by 24 CFR section 982.54(d)(15). Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.54(d)(15). We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
View Audit 290205
Finding 367046 (2021-002)
Significant Deficiency 2021
Housing Authority of the City of West Bend
WI
HUD Housing Programs Eligibility Reporting
Finding 2021-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2020-005 Federal Program: Section 8 Housing Choice Vouchers. Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numb...
Finding 2021-002: Eligibility, Reporting and Special Test and Provision Repeat Finding of Portions of 2020-005 Federal Program: Section 8 Housing Choice Vouchers. Federal Agency: Department of Housing and Urban Development Pass-Through Entity: N/A Assistance Listing Number: 14.871 Federal Award Numbers: N/A Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each examination per 24 CFR part 908. The amount paid for housing assistance payments (HAP) must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD‑50058 were provided for one of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for the tenant noted above is not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making inaccurate or ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.
View Audit 290205
Finding 10412 (2021-006)
Material Weakness 2021
Dunseith Public School District No. 1
ND
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
2021-006 Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-24.
2021-006 Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date will be the start of FY-24.
View Audit 14076
Finding 9230 (2021-002)
Significant Deficiency 2021
400-408 Housing Development Fund Company INC
NY
HUD Housing Programs Cash Management Reporting
Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on December 2, 2021.
Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on December 2, 2021.
View Audit 12646
Finding 7174 (2021-004)
Material Weakness 2021
Commonwealth of Puerto Rico - Department of the Family
PR
Eligibility HUD Housing Programs
There were multiple lockdowns executive order thet impacted participants, this was a systematic error given to lack of supervision during the period. Once identified thisevent participant was informed of the situation and a collection process was in place. Training was implemented to ensure the tec...
There were multiple lockdowns executive order thet impacted participants, this was a systematic error given to lack of supervision during the period. Once identified thisevent participant was informed of the situation and a collection process was in place. Training was implemented to ensure the technicians submit the correct information. ADSEF management, is sending monthly memorandums regarding to changes, new updates on system. ADSEF will reinforce correct data entry codes, ADSEF Digital will enssure process is done accurately.
View Audit 9287
Finding 6220 (2021-006)
Material Weakness 2021
District of Columbia Housing Authority
MD
HUD Housing Programs Material Weakness Reporting
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.
View Audit 8175
Finding 6214 (2021-003)
Material Weakness 2021
District of Columbia Housing Authority
MD
HUD Housing Programs Eligibility Material Weakness
Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/plan...
Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP will continue to utilize quality control measures to conduct quality control reviews of 100% of eligibility determinations to ensure documentation is complete, accurate and available for audit. HCVP has coordinated staff trainings for file protocols to be completed by May 30, 2023. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023 and on a periodic basis
View Audit 8175
Finding 6210 (2021-005)
Material Weakness 2021
District of Columbia Housing Authority
MD
HUD Housing Programs Material Weakness Reporting
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: ...
Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.
View Audit 8175
Finding 6206 (2021-002)
Material Weakness 2021
District of Columbia Housing Authority
MD
Eligibility HUD Housing Programs Material Weakness
Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/plan...
Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken/planned in response to finding: HCVP will continue to utilize quality control measures to conduct quality control reviews of 100% of eligibility determinations to ensure documentation is complete, accurate and available for audit. HCVP has coordinated staff trainings for file protocols to be completed by May 30, 2023. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023 and on a periodic basis
View Audit 8175
Finding 4302 (2021-005)
Significant Deficiency 2021
Charleston County Housing and Redevelopment Authority
SC
Allowable Costs / Cost Principles HUD Housing Programs Reporting
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
View Audit 6651
Finding 4301 (2021-002)
Significant Deficiency 2021
Charleston County Housing and Redevelopment Authority
SC
HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
View Audit 6651
Finding 4300 (2021-001)
Significant Deficiency 2021
Charleston County Housing and Redevelopment Authority
SC
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2024
View Audit 6651
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