FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,681
In database
Filtered Results
7,361
Matching current filters
Showing Page
284 of 295
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 2284 (2022-002)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
View Audit 3922 Questioned Costs: $1
Finding 2246 (2022-002)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement and going forward we will make the required monthly deposits.
View Audit 3870 Questioned Costs: $1
Finding 2243 (2022-001)
Significant Deficiency 2022
Victory Heights, Inc.
MD
HUD Housing Programs Eligibility
Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files....
Our back up plan for when a staff member is out or a position vacant is to have someone who is authorized to run EIV at another location/site to help cover until a replacement is found. In this case the EIV paperwork was held at a separate location and has since been placed in all the correct files. A full EIV Policy and Procedure manual is located on site and the new employee is trained on these policies by their supervisor and compliance manager. Both items were addressed in the follow up to the audit. The adjusted income was dealing with a lump sum of income which is not included in income. Correction was made to the 50059. The tenant signed her recertification paperwork 20 days late due a transition in the office. This was documented and file has been corrected. Additional training is provided to all managers on Section 8 Policies and Procedures on a regular basis. Policies and Procedures are also located on our direct intra network for individuals to refer to specific calculations, income issues, asset issues, forms and policies. This training is ongoing.
View Audit 3827
Finding 2242 (2022-002)
Material Weakness 2022
Victory Crest, Inc.
MD
HUD Housing Programs Eligibility
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder ...
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder when any policies/procedures are in question. The regional manager will be following up with the onsite to make sure they are in compliance.
View Audit 3821
Finding 2241 (2022-001)
Material Weakness 2022
Victory Crest, Inc.
MD
HUD Housing Programs Eligibility
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder ...
Onsite team members have received refresher training and have the EIV binder available onsite. They have also set calendar reminders to make sure that EIV reports are pulled in a timely manner. The findings regarding EIV have been addressed through refresher training and referring to the EIV binder when any policies/procedures are in question. The regional manager will be following up with the onsite to make sure they are in compliance.
View Audit 3821
Finding 2166 (2022-002)
Material Weakness 2022
Housing Authority of the City of Omaha
NJ
Questioned Costs HUD Housing Programs Eligibility
Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the au...
Finding Reference Number: 2022-001 Recommendation The Authority should ensure proper internal controls, which include timely monthly reconciliations of account balances, are in place to prevent material weaknesses from occurring. Reporting views of responsible officials Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring. Finding Reference Number: 2022-002 Recommendation We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Reporting views of responsible officials The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Chief Financial Officer who will implement the required safeguards and ensure that the Authority follows its Section 8 Administrative Plan and the HUD compliance requirements to remedy the aforementioned deficiencies. Completion date or proposed completion date: December 31, 2023 Action(s) taken or planned on the finding Gary Hatfield is responsible for ensuring proper internal controls are in place to prevent significant deficiencies and material weaknesses from occurring.
View Audit 3737 Questioned Costs: $1
Daniels Crossing
UT
HUD Housing Programs Equipment & Real Property Management
Ashleigh Lindquist, the Executive Director, will work with the Organization to repay the $500 that was unauthorized. The anticipated completion date is March 31, 2023.
Ashleigh Lindquist, the Executive Director, will work with the Organization to repay the $500 that was unauthorized. The anticipated completion date is March 31, 2023.
View Audit 3440
Daniels Crossing
UT
HUD Housing Programs
Ashleigh Lindquist, the Executive Director, will work with the Organization towards having all materials ready in order for the audit to be completed on time for the next fiscal year end. The anticipated completion to have all materials ready is August 31, 2023.
Ashleigh Lindquist, the Executive Director, will work with the Organization towards having all materials ready in order for the audit to be completed on time for the next fiscal year end. The anticipated completion to have all materials ready is August 31, 2023.
View Audit 3440
Daniels Crossing
UT
HUD Housing Programs
Ashleigh Lindquist, the Executive Director, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is March 31, 2023.
Ashleigh Lindquist, the Executive Director, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is March 31, 2023.
View Audit 3440
Finding 1951 (2022-003)
Material Weakness 2022
Municipality of Gurabo
PR
HUD Housing Programs Reporting
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
View Audit 3372
Finding 1797 (2022-001)
Material Weakness 2022
National Alliance Against Disparities in Patient Health
VA
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303 § 200.431
Timesheets are reviewed by project managers before they are submitted to payroll processing. Additionally, a reconciliation of actual to budgeted hours will be performed on a monthly basis. Documentation of the timesheet reviews will be maintained electronically. Staff time for federal grants will b...
Timesheets are reviewed by project managers before they are submitted to payroll processing. Additionally, a reconciliation of actual to budgeted hours will be performed on a monthly basis. Documentation of the timesheet reviews will be maintained electronically. Staff time for federal grants will be supported by a completed timesheet signed by a project manager. The National Alliance Against Disparities in Patient Health does acknowledge that an additional level of review is justified as our grant volume continues to expand. The verification of work performed on a monthly basis will ensure accuracy. Project managers will meet weekly with the executive team to address any transitional issues. Evidence of this allocation review will be maintained electronically for future inspection and / or presentation to grantors or others with a need to know.
View Audit 3140
Finding 1512 (2022-005)
Significant Deficiency 2022
Village of Green Island, New York
NY
HUD Housing Programs
The Village understands the importance of Depository Agreements and will develop procedures to ensure that the compliance is being followed.
The Village understands the importance of Depository Agreements and will develop procedures to ensure that the compliance is being followed.
View Audit 2792
Finding 1511 (2022-004)
Significant Deficiency 2022
Village of Green Island, New York
NY
HUD Housing Programs
The Village understands the importance of Housing Quality Standards Inspection regarding each recipient and will implement a system of checks and balances that will ensure the process is operating effectively.
The Village understands the importance of Housing Quality Standards Inspection regarding each recipient and will implement a system of checks and balances that will ensure the process is operating effectively.
View Audit 2792
Finding 1510 (2022-003)
Material Weakness 2022
Village of Green Island, New York
NY
HUD Housing Programs Eligibility
The Village understands the importance of Record Retention and will implement a system of checks and balances that will ensure that the process is operating effectively.
The Village understands the importance of Record Retention and will implement a system of checks and balances that will ensure that the process is operating effectively.
View Audit 2792
Finding 1509 (2022-002)
Material Weakness 2022
Village of Green Island, New York
NY
HUD Housing Programs § 200.512
The Village notes that the delay in single audit report submission is attributed to its misidentification of a Federal award, which it originally believed to be a State award. Propspectively, the Village will ensure all awards are properly categorized and engage a CPA firm to perform its Single Aud...
The Village notes that the delay in single audit report submission is attributed to its misidentification of a Federal award, which it originally believed to be a State award. Propspectively, the Village will ensure all awards are properly categorized and engage a CPA firm to perform its Single Audit in a timely manner
View Audit 2792
Finding 1334 (2022-001)
Material Weakness 2022
Advance Housing Dmn, Inc.
NJ
HUD Housing Programs Cash Management Material Weakness
Funds were withdrawn from residual receipts reserve to cover the housing expenses since the subsidy payments were delayed considerably by HUD. This was discussed with the HUD representative and we were informed to utilize the residual receipts reserve, as needed until HUD released the subsidy funds....
Funds were withdrawn from residual receipts reserve to cover the housing expenses since the subsidy payments were delayed considerably by HUD. This was discussed with the HUD representative and we were informed to utilize the residual receipts reserve, as needed until HUD released the subsidy funds. The funds were deposited back into the residual reserve account.
View Audit 2488
Finding 1330 (2022-003)
Material Weakness 2022
Demarest Farms 2, Inc.
NJ
HUD Housing Programs Cash Management Material Weakness
When management of the Project became aware that the funds were withdrawn for needed repair and renovations to the Project from the residual receipts reserve, the funds were transferred back to the residual receipts account.
When management of the Project became aware that the funds were withdrawn for needed repair and renovations to the Project from the residual receipts reserve, the funds were transferred back to the residual receipts account.
View Audit 2487
Finding 1329 (2022-002)
Material Weakness 2022
Demarest Farms 2, Inc.
NJ
Cash Management HUD Housing Programs Material Weakness
Management of the Project was aware they are responsible for complying with laws and regulations and that they are to remit any surplus cash funds to the residual receipts account within 60 days following the end of the fiscal year. Management remitted the 2021 excess of $17,102 on December 14, 2022...
Management of the Project was aware they are responsible for complying with laws and regulations and that they are to remit any surplus cash funds to the residual receipts account within 60 days following the end of the fiscal year. Management remitted the 2021 excess of $17,102 on December 14, 2022. Management remitted the 2020 excess of $18,386 on March 18, 2022.
View Audit 2487
Finding 1328 (2022-001)
Material Weakness 2022
Demarest Farms 2, Inc.
NJ
HUD Housing Programs Material Weakness
Management of the Project underfunded the replacement reserve account due to a personnel error. We will deposit the funds to the reserve account immediately.
Management of the Project underfunded the replacement reserve account due to a personnel error. We will deposit the funds to the reserve account immediately.
View Audit 2487
Finding 1172 (2022-002)
Material Weakness 2022
St. Charles Parish Housing Authority
LA
HUD Housing Programs Eligibility
Corrective Action Plan Finding: Finding 2022-002-Lack of Adequate Quality Control Regarding Tenant Procedures-Eligibility Condition: The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find error...
Corrective Action Plan Finding: Finding 2022-002-Lack of Adequate Quality Control Regarding Tenant Procedures-Eligibility Condition: The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find errors in calculations or mis-application or mis-understanding of procedures. Corrective Action Planned With the assistance of our consultant, we are trying to correct the errors noted above. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023
View Audit 2238
Finding 1171 (2022-001)
Material Weakness 2022
St. Charles Parish Housing Authority
LA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER...
ST. CHARLES PARISH HOUSING AUTHORITY________________________________________PHONE: 985-785-2601 ·FAX:985-785-6238· 200 BOUTTE ESTATES DRIVE ·BOUTTE, LA 70039-0448 ________________________________________ HOUSING AUTHORITY OF ST. CHARLES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Internal Controls Inadequate for Disbursements-Allowable Costs Condition: Good internal controls should be in place to make sure that disbursements are for eligible payments, are correctly classified, and are timely paid. Good controls ensure that there is proper, documented review of all these functions. Records should be maintained in an order that is conducive to efficient and timely summarizing by the outside fee accounting firm. Unaudited financial statements should be produced on a timely basis, and reviewed by the Board of Commissioners. Corrective Action Planned I am Youlondar Prevost. As noted above, I was hired as Interim Director on June 1, 2023, which was well after the audit year-end. I am trying to correct all of the issues noted above, as well as to correct items noted by HUD-New Orleans. In addition, I am still working to clear parts of the prior audit findings, noted in another section. Person responsible for corrective action: Youlondar Prevost, Interim E.D. Telephone: (985) 785-2601 St. Charles Parish Housing Authority Fax: (985) 785-6238 200 Boutte Estates Dr. Boutte, LA 70039 Anticipated Completion Date- October 31, 2023
View Audit 2238
Finding 1148 (2022-001)
Material Weakness 2022
Cumberland County Housing Authority
PA
Questioned Costs Eligibility HUD Housing Programs
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develop...
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 199 units. Of a sample size of twelve (12) tenant files, the following was noted: • Declaration of Section 214 Statuses form was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $8,912 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Yolanda Hart, Public Housing Property Manager, will be responsible to implement this corrective action by June 30, 2023. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Mary Kuna, Executive Director, at 717-249-0789 ext. 118.
View Audit 2198 Questioned Costs: $1
Finding 1065 (2022-002)
Material Weakness 2022
Northeast Workforce Development Board, Inc.
OK
Reporting HUD Housing Programs Material Weakness § 200.508 § 200.510 § 200.512
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in ...
Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes. Corrective Action Planned: The NEWDB Fiscal Team will undergo supplementary training on MIP reporting procedures.
View Audit 2033
Finding 1022 (2022-002)
Significant Deficiency 2022
Richmond Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Significant Deficiency § 200.512
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissio...
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: Lack of leadership and structure within the Finance department along with the ripple effects from a previous waiver submission requirement under COVID for delayed audit submissions lead to missed deadlines for the delivery of the financial statements to REAC. To remedy this finding, RRHA’s new CFO has implemented an earlier internal deadline for Unaudited FDS submissions. RRHA’s Unaudited FDS is due November 30th. However, the new internal deadline date will be scheduled before Thanksgiving each year. We will also work with our auditors to establish an audit schedule that will allow us to submit the Audited FDS prior to the June 30th deadline. Name of Responsible Person: Precious Washington, Senior Vice President/Chief Financial Officer Expected Completion Date: September 30, 2024
View Audit 1933
Finding 938 (2021-004)
Material Weakness 2022
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, severa...
Management's Response: The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting processes during fiscal year 2020 and 2021, since the Municipality had to modified its way of operating and some services were being interrupted due personnel turn overs. Consequently, several projects and tasks calendared were postponed, including the reconciliation and review of bank reconciliations and financial reports required by HUD. During 2022 and throughout 2023, the administration have established the procedures to obtain, prepare and report all the required information. At the moment, the Municipality submitted all the required information. The person In charge of this task is the Federal Program Director and the anticipated completion date is for December of 2023.
View Audit 1764
« 1 282 283 285 286 295 »