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
285 of 295
25 per page

Filters

Clear
Active filters: HUD Housing Programs
Finding 924 (2022-002)
Material Weakness 2022
Housing Authority of the City of Athens, Alabama
AL
Eligibility HUD Housing Programs Reporting
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivabl...
Corrective Action Plan for Findings and Questioned Costs for Year Ended December 31, 2022 Corrective Action Plan Finding: 2022-001- Material Adjusting Journal Entries Condition: Various financial statements amounts including: prepaid expenses, federal awards revenues and federal award receivables were either misstated or improperly recorded at year-end. As a result of the audit procedures performed, material audit adjustments were required to be recorded. Corrective Action Planned: Adjustments determined to be one-time errors due to the difficult working conditions through the pandemic and due to limited staff. Management has employed an additional administrative support staff employee during the current year. Management does not expect issues related to these accounts moving forward. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes the issues to be rectified as it relates to the material audit adjustments as of the report date. 2022-002- Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2022. Corrective Action Planned: Management employed an additional administrative support employee to assist in performing updated annual recertifications. Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Person responsible for corrective action: Larry Pippins, Executive Director Telephone: (256) 232-5300 x 8 Tina Watkins-Toney, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2022 year-end audit report date.
View Audit 1753
Pilgrim Towers, Inc.
CT
HUD Housing Programs Cash Management Reporting
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts...
Finding No. 2022-001: Federal Awards Federal Program Information: Assistance Listing Program Title and Number: Flexible Subsidy Loan #14.164 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: NI A Description of Finding: The Flexible Subsidy Loan "Residual Receipts note" clause 3(a) cites that the entire principal together with interest is immediately due and payable when the HUD Section 202 mortgage is paid off. The agency appears to be in default as it has not yet established terms or'repayment with HUD. Statement of Concurrence: Pilgrim Towers, Inc. concurs with the audit finding. Corrective Action: Pilgrim Towers, Inc. will be following up with its HUD field representative to determine the next steps for repayment related to the Flexible Subsidy loan. They continue to follow-up with HUD to attempt to receive a response. Name of Contact Person: Pat Thatcher, Executive Director, patthatcherl@gmail.com Projected Completion Date: December 31, 2023
View Audit 1699
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
New management has taken over and will make the 2021 residual receipts deposit of $57,269.
View Audit 1647 Questioned Costs: $1
Finding 746 (2022-007)
Significant Deficiency 2022
City of Baldwin Park
CA
HUD Housing Programs
Corrective Actions: The Baldwin Park Housing Authority has already contacted the Los Angeles County Development Authority (“LACDA”) to establish a collaboration for the annual utility allowance study that determines the utility allowance. Name of Responsible Person: Ron Garcia, Director of Commun...
Corrective Actions: The Baldwin Park Housing Authority has already contacted the Los Angeles County Development Authority (“LACDA”) to establish a collaboration for the annual utility allowance study that determines the utility allowance. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Projected Implementation Date: Immediately implemented.
View Audit 1395
Finding 743 (2022-005)
Material Weakness 2022
City of Baldwin Park
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of...
Corrective Actions: The City will update the Federal Awards Administration Policy and Procedures to include procedures and proper internal control systems to ensure Cash on Hand Quarterly Reports, VMS report, and audited Financial Data Schedule are reported accurately & timely with documentation of approval. Name of Responsible Person: Ron Garcia, Director of Community Development Imelda Delgado, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager Projected Implementation Date: Immediately implemented the procedure and will update the existing policy by December 2023.
View Audit 1395
Indianapolis Housing Agency
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership str...
Recommendation: We recommend that monthly VMS reporting be reconciled to the trial balance to ensure accurate reporting. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties § 200.403
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendation...
Recommendation: We recommend the review and approval of timecards be completed by a direct supervisor, that payroll records be regularly reviewed against timecards, and all supporting documentation for program costs be retained internally. Planned Corrective Action: We agree with the recommendations and plan to have corrective actions fully implemented by the end of fiscal year 2023.
View Audit 1234
Indianapolis Housing Agency
IN
HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Plann...
Recommendation: See finding 2022-001. Additionally, the auditor recommends the Agency review current procedures surrounding housing quality inspection standards to ensure accuracy of the procedures in place and identify areas of improvement to establish and maintain adequate internal control. Planned Corrective Action: We agree with the recommendations and the Agency is working to establish appropriate controls, with several being instituted and many more underway during the 2023 fiscal year under new leadership. The Agency is procuring assistance to conduct an analysis/assessment of its Housing Choice Voucher (HCV) division’s workflow, staffing and practices, and procedures. Additionally, additional staff are being recruited to lighten caseloads, and better manage required duties. Funding is also being secured for training and certification of the same.
View Audit 1234
Finding 661 (2022-005)
Material Weakness 2022
Indianapolis Housing Agency
IN
HUD Housing Programs Eligibility Reporting
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We...
Recommendation: We recommend the Agency review current procedures surrounding maintenance of tenant files and waitlists to ensure adequacy of the procedures in place and identify areas of improvement to establish and maintain adequate internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Indianapolis Housing Agency
IN
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234 Questioned Costs: $1
Finding 659 (2022-003)
Material Weakness 2022
Indianapolis Housing Agency
IN
Internal Control / Segregation of Duties HUD Housing Programs Allowable Costs / Cost Principles § 200.303
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...
Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.
View Audit 1234
Finding 489 (2022-001)
Material Weakness 2022
Montana Institute of Family Living Dba Park Manor
MT
HUD Housing Programs
2022-001 Underpayment of the contingent mortgage As of December 31, 2022, $173,798 had been paid through the refinancing of the mortgage on April 26, 2022, which is 26 days after the 90-day period. Surplus cash was paid off with the close of the mortgage in the refinance. Karen Burkett, Managing Age...
2022-001 Underpayment of the contingent mortgage As of December 31, 2022, $173,798 had been paid through the refinancing of the mortgage on April 26, 2022, which is 26 days after the 90-day period. Surplus cash was paid off with the close of the mortgage in the refinance. Karen Burkett, Managing Agent
View Audit 1046
Finding 420 (2022-001)
Significant Deficiency 2022
Asbury Dwellings, Inc.
DC
HUD Housing Programs
Statement of Condition: The US Department of Housing and Urban Development conducted a Management and Occupancy Review (MOR) on November 28, 2022. Their report, dated November 28, 2022, reflected a below average rating related to Leasing and Occupancy and General Management Practices. However, the...
Statement of Condition: The US Department of Housing and Urban Development conducted a Management and Occupancy Review (MOR) on November 28, 2022. Their report, dated November 28, 2022, reflected a below average rating related to Leasing and Occupancy and General Management Practices. However, the report did give an above average rating related to physical building inspection. Criteria: The Housing assistance Payments (HAP) Contract requires compliance regarding the physical building and tenant files to be in accordance with the contract requirements. Effect: Failure to comply with the Regulatory Agreement and the HAP contract is a violation of HUD regulations. Cause: The property was in the process of transitioning the management over to a new management agent, making it more difficult to maintain effective policies and procedures related to the tenant files and recertifications. Recommendation: Management must perform the corrective actions as required by the MOR by the target completion date. Views of Responsible Officials and Planned Corrective Action: The Board and Management agree with the findings and the new management agent has taken action to correct the findings and implement the recommendations. Action Taken: As of the date of these financial statements, these steps had been taken and the property received a notice from HUD stating that they had satisfactorily completed all corrective action and that the MOR was considered closed. Anticipated Completion Date: Completed.
View Audit 870
Finding 290 (2022-002)
Significant Deficiency 2022
Town of Hempstead Housing Authority
NY
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an ad...
Finding 2022-002 Project-Based Budgeting and Accounting Auditee's Response and Planned Corrective Action The Authority will implement policies and procedures to ensure that the operating budget is on the January Board Agenda going forward. The budget will be presented to the board for review an adoption and documented in the minutes. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director
View Audit 514
Finding 289 (2022-001)
Material Weakness 2022
Town of Hempstead Housing Authority
NY
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. T...
Finding 2022-00 I - COCC deficit and the use of LIPH funds in violation of HUD Rule Auditee's Response and Planned Corrective Action The Authority is working to gather the information necessary to complete an analysis of the benefits charged to each AMP and COCC for the above referenced finding. There is a meeting scheduled for October 16, 2023. HUD has been informed regarding the status of the finding. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Ed Cumming, Executive Director
View Audit 514
Finding 248 (2022-001)
Material Weakness 2022
Triad Health Systems, Inc.
KY
HUD Housing Programs Material Weakness Reporting
September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisvill...
September 29, 2023 U.S. Department of Health and Human Services Triad Health Systems, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS – FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: Improper reporting of lost revenues on Phase 4 PRF submission: When submitting information related to Phase 4 of the Provider Relief Fund (“PRF”) program to the Health Resources and Services Administration (“HRSA”), various quarters were not corrected from the incorrect prior year submission, resulting in an overstatement of lost revenues reported in the THS’s official filing. Action: Management will implement internal control procedures by December 31, 2023, to ensure the proper reporting of any potential lost revenues on future PRF program submission to HRSA. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Adam Craft, CEO, at (859) 567-1591. Sincerely, Adam Craft Chief Executive Officer
View Audit 491
Finding 185 (2022-005)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2022-005 Housing Voucher Cluster Special Tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 a...
Finding #2022-005 Housing Voucher Cluster Special Tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Financial Assessment Sub-System (FASS-PH) so that the Authority can meet the reporting requirement. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with HUD
View Audit 281
Finding 184 (2022-004)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2022-004 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Fina...
Finding #2022-004 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action Responsible accounting personnel will coordinate and prioritize with HUD to resolve the submission of its audited Fiscal Year 2020 and 2021 financial information as required in the Financial Assessment Sub-System (FASS-PH) so that the Authority can meet the reporting requirement. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with HUD
View Audit 281
Finding 180 (2022-002)
Significant Deficiency 2022
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles
Finding #2022-002 Emergency Solutions Grant Program Special Tests and Provisions – Obligation, Expenditure and Payment Requirements Views of Responsible Officials and Planned Corrective Action GHURA agrees with the recommendation to review and process payment requests from subrecipients within the...
Finding #2022-002 Emergency Solutions Grant Program Special Tests and Provisions – Obligation, Expenditure and Payment Requirements Views of Responsible Officials and Planned Corrective Action GHURA agrees with the recommendation to review and process payment requests from subrecipients within the 30-day time frame. Responsible Party: Katherine Taitano, Chief Planner, and Jerricho Garcia, General Accounting Supervisor Anticipated Date of Completion: September 30, 2024
View Audit 281
Finding 178 (2022-001)
Material Weakness 2022
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring HUD Housing Programs Reporting
Finding #2022-001 CDBG – Entitlement Grants Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Integrated Disbursement and Information System (IDIS) accounts for transactions using the cash basis method of accounting (real-time) while GHURA’s trial balance reflects ...
Finding #2022-001 CDBG – Entitlement Grants Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Integrated Disbursement and Information System (IDIS) accounts for transactions using the cash basis method of accounting (real-time) while GHURA’s trial balance reflects transactions using the accrual basis method of accounting. Due to the differing accounting methods, variances are expected between reports extracted from IDIS and GHURA’s accounting system. The responsible party will prepare a reconciliation between GHURA’s trial balance and the IDIS reports to ensure the completeness and accuracy of the reported amounts. GHURA agrees with the recommendation to monitor subawards for reporting in FSRS. Responsible Party: Katherine Taitano, Chief Planner, and Jerricho Garcia, General Accounting Supervisor Anticipated Date of Completion: September 30, 2024
View Audit 281
Finding 66 (2022-001)
Material Weakness 2022
County of Madera
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient....
The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.
View Audit 61 Questioned Costs: $1
Finding 1177795 (2021-011)
Material Weakness 2021
St. Croix Chippewa Housing Authority
CA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305
2021-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...
2021-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 391158
Finding 1177791 (2021-007)
Material Weakness 2021
St. Croix Chippewa Housing Authority
CA
Eligibility HUD Housing Programs Material Weakness
2021-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-ce...
2021-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report
View Audit 391158
Finding 1172426 (2021-005)
Material Weakness 2021
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: Th...
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed a reconciliation of required monthly replacement reserve deposit amounts for all affected properties and updated automated accounting system entries to reflect correct deposit levels. A monitoring checklist and monthly financial review process have been established to verify ongoing compliance. Finance staff received targeted training regarding reserve funding requirements and contract documentation. Name(s) of the contact person(s) responsible for corrective action: Julie Ward, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 385538
Finding 1172424 (2021-004)
Material Weakness 2021
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Eligibility Significant Deficiency
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. We recommend that the Authority should review their examination policies to ensure that all ex...
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for retrieving tenant information and establish a method that ensures compliance. We recommend that the Authority should review their examination policies to ensure that all examinations are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A comprehensive audit of tenant files was completed to confirm accuracy of medical deductions, recertification timeliness, and documentation requirements. The Management Analyst now performs ongoing file audits and coordinates with property managers to correct discrepancies promptly. Recertification scheduling is now supported by workflow reminders and supervisory tracking to prevent future delays. Name(s) of the contact person(s) responsible for corrective action: Jason Epperson, Assistant Vice President Planned completion date for corrective action plan: December 31, 2025
View Audit 385538
« 1 283 284 286 287 295 »