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Corrective Action Plans

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Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, ...
Recommendation: We recommend the board of directors and management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2022-003 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the annual financial reports to HUD are submitted once the audits are back on track with the scheduled due dates.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 de...
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments as cash flow permits.
View Audit 13810 Questioned Costs: $1
Finding 10100 (2022-004)
Material Weakness 2022
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsid...
Following the Auditor's recommendations and as a corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including the reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 13726
Finding 9554 (2022-002)
Significant Deficiency 2022
Safer New Mexico Now, Inc.
NM
Questioned Costs Matching / Level of Effort / Earmarking HUD Housing Programs § 200.303
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with t...
Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Recommendation: CLA recommends management continue to assess the current procedures for claims on federal grants to incorporate a life to date assessment of billings to ensure that expenditures are not claimed in error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Safer noted that there was turnover in the accounting function of the organization and that the external contractor that was hired to act in the role of the CFO (until a regular employee in the CFO/controller role could be hired) was not as familiar with Safer’s established processes and procedures. Prior to the loss of the long-time CFO, Safer’s policies and procedures were very effective and no audit adjustments had been necessary in past audits under the full tenure of the current CEO. Name(s) of the contact person(s) responsible for corrective action: The CEO will be the assigned individual within the organization to monitor the above actions and make sure appropriate action is taken. Planned completion date for corrective action plan: Management has implemented the above listed corrective action as of 12/1/2023.
View Audit 13222 Questioned Costs: $1
Finding 9518 (2022-002)
Significant Deficiency 2022
Jefferson County Housing Authority
AL
HUD Housing Programs Eligibility Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002-Eligibility Public Housing - Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to de...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002-Eligibility Public Housing - Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Housing Property Managers will sample a percentage of monthly recertifications to ensure that tenant files contain the necessary updated HUD forms. Name(s) of the contact person(s) responsible for corrective action: Hannah Gore, ED and Public Housing Property Managers Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call the Executive Director at (205) 244-1348
View Audit 13164
Finding 9198 (2022-003)
Material Weakness 2022
Urban Development Corporation
IL
HUD Housing Programs
The Project has hired an outside accountant who will ensure that Tenant Receivable, HUD Receivable, Tenant Security Deposits, and Prepaid Revenue are properly reconciled with monthly financial statements.
The Project has hired an outside accountant who will ensure that Tenant Receivable, HUD Receivable, Tenant Security Deposits, and Prepaid Revenue are properly reconciled with monthly financial statements.
View Audit 12566
Town of Plattsburgh Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the S...
Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations 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: The Company currently does not have enough operating funds to deposit the underfunded amount of $21,000 into the reserve for replacements account. Management will deposit funds after registering with HUD and the receipt of HAP.
View Audit 11592
Finding 8253 (2022-002)
Significant Deficiency 2022
Lancaster County Housing Authority
PA
HUD Housing Programs
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes...
Currently the Administration and Finance Director completes and submits HUD Form 52681. For 2022 Submission, Landlord and Tenant Services Director will have the submission deadline within the departments schedule of yearly plans and submissions and will monitor that the Fiscal Department completes the submission within 60 days of the end of the fiscal year. The Director of Administration and Finance will complete the form, the Manager of Administration and Finance will review the content of HUD Form 52681 for completeness and the Executive Director will sign.
View Audit 10908
Harrisonburg Redevelopment and Housing Authority
VA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial ...
The Authority has integrated EP Harrisonburg Owner, L.L.C into the financial operations of the Authority. The Authority has added additional internal controls to ensure the finance department is adequately informed of all development activities for correct classification and inclusion for financial reporting.
View Audit 10515
Finding 7981 (2022-004)
Significant Deficiency 2022
YMCA De San Juan (the Young Men's Christian Association of San Juan, Inc.)
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Corrective action plan The Organization is currently implementing a procedure to strengthen written policies and procedures to evidence its compliance with Federal Programs. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Antici...
Corrective action plan The Organization is currently implementing a procedure to strengthen written policies and procedures to evidence its compliance with Federal Programs. Name (s) of person (s) responsible for corrective action Ms. Mabel Román, YMCA Executive Director YMCA Finance Director Anticipated completion date January 2024
View Audit 10431
Nueces County Housing Assistance, Inc.
TX
Questioned Costs Cash Management HUD Housing Programs
Management will deposit the $54,705 into the residual receipts account.
Management will deposit the $54,705 into the residual receipts account.
View Audit 10380 Questioned Costs: $1
Finding 7641 (2022-004)
Significant Deficiency 2022
Trident Area Agency on Aging
SC
HUD Housing Programs
The duties will continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.
The duties will continue to be segregated as much as possible, and the Board will continue to remain involved in the financial affairs of the Agency to provide oversight and independent review functions.
View Audit 10016
Finding 7604 (2022-004)
Significant Deficiency 2022
Jefferson Parish
LA
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that fi...
The Housing Services Development District (HSDD) had previously been attempting to reconstruct, where feasible, the client files received from the previous management contractor. We have continued on this effort in an attempt to eliminate the audit finding moving forward. It should be noted, that files effected under the HSDD Management did not contain this deficiency. As such, audit files selected for the 2023 audit year will contain all relevant monitoring documentation.
View Audit 9942
Finding 7375 (2022-002)
Significant Deficiency 2022
Gateway Accessible Housing Iii, Inc.
MO
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken ...
Finding # 2022-002 Comments on the Finding and Each Recommendation Statement of condition #2022-002: The Corporation withdrew funds from the reserve for replacement in excess of actual costs incurred. Recommendation: Management should return $288 to the reserve for replacements. Action(s) taken or planned on the finding: Agree. Management returned $288 to the reserve for replacements on July 28, 2023.
View Audit 9503 Questioned Costs: $1
Finding 7374 (2022-001)
Significant Deficiency 2022
Gateway Accessible Housing Iii, Inc.
MO
Questioned Costs HUD Housing Programs
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management s...
Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period of January 1, 2022 through December 31, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.
View Audit 9503 Questioned Costs: $1
The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Fi...
Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure that required surplus cash deposits are made within 60 days of the projects fiscal year-end. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 7967
Finding 5630 (2022-001)
Significant Deficiency 2022
Comanche Nation Housing Authority
OK
HUD Housing Programs Reporting § 200.512
On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fisc...
On September 15, 2023 the Housing Authority entered into an agreement to retain the services of a new, experienced fee accounting firm to assist with monthly and year-end financial reporting, audit preparation and staff development. Financial reporting and audit preparation for FY 2023 began at fiscal year-end in preparation for timely audit submission. Development and mentoring plans for new staff are in place and ongoing.
View Audit 7530
Finding 5581 (2022-002)
Significant Deficiency 2022
Township of Hamilton
NJ
Cash Management HUD Housing Programs
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not r...
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not returned to the U.S. Department of Housing and Urban Development during the accounting period. Corrective Action The Township will review the program drawdown requests against general ledger disbursement records to ensure that federal drawdowns are properly supported and reviewed by program and financial management prior to submission to HUD for reimbursement. The Township will also establish a payable due to HUD and net a future drawdown request for the overdrawn amount. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 5580 (2022-001)
Significant Deficiency 2022
Township of Hamilton
NJ
Reporting Cash Management HUD Housing Programs
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD ...
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD guidance, the Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition For the seven Community Development Block Grants/Entitlement Grant reports sampled, disbursement and program income data reported on the report submissions did not directly tie to the general ledger. For four of seven reports sampled, the Quarterly Cash on Hand Reports were submitted after the federal report due dates. Corrective Action The Township will implement review procedures to ensure the IDIS system grant program reports are completed timely and are reconciled to the Township general ledger schedules monthly. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 4382 (2022-001)
Material Weakness 2022
Schc Companies, Inc. and Affiliates
NY
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organiz...
2022-001 Sliding Fee Discounts Recommendation: Our auditors recommend we review and strengthen the current procedures in place for determining a patient’s financial responsibility for their visit using the sliding fee scale. This should include requiring a knowledgeable representative of the Organizations’ signature approval on the documentation received and the fee calculated and provided to the applicant. All applications should contain support for the individual’s income level or documentation of no income, and the determination of the resulting fee. Action Taken: This finding was repeated in 2022. Since this was a repeat finding, an internal audit was performed on all 2023 approved sliding fee applications to ensure compliance with our policy. Any corrective actions to the 2023 application were address and the facility’s sliding fee scale was modified to reflect proper authorization and proper segregation of duties going forward. Going forward, all sliding fee scale applications are now reviewed and authorized by the Manager of Revenue Cycle. Future auditing procedures have been put in place to review applications and adjusted, if needed, in a timely manner between now and the end of the year. Name(s) of Contact Person(s) Responsible for Corrective Action: John Milligan, CFO, (315) 430-1708. Anticipated Completion Date: October 2023
View Audit 6819
Finding 3876 (2022-006)
Significant Deficiency 2022
Camcare Health Corporation
NJ
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Special Tests & Provisions Cash Management Eligibility
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsib...
Finding Numbers 2022-005 and 2022-006 Planned Corrective Action: Management plans to offer additional trainings, reminders to the Financial Screening Department, and institute a quarterly audit of completed applications to ensure compliance. Anticipated Completion Date: December 31, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120
Camcare Health Corporation
NJ
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.308 § 200.309 § 200.403
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation pri...
Finding Numbers 2022-002 and 2022-003 Planned Corrective Action: To date, management has already started additional training with the team responsible for grants and any communications between them and HRSA. The accounting department has also been advised to insist on more written documentation prior to assigning expenses to grants. Anticipated Completion Date: November 30, 2023 Responsible Contact Persons: Jillian Hudspeth, CEO Christopher Bernardi, CFO
View Audit 6120 Questioned Costs: $1
Finding 3758 (2022-001)
Material Weakness 2022
Bridgeton Housing Authority
NJ
Eligibility HUD Housing Programs Material Weakness
I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required...
I am the New Executive Director of Bridgeton Housing Authority, I started on February 13th, 2023. Resident files were found to be in a state of extreme disarray from years of not conducting file maintenance. Office was not organized. Pertinent tenant information was not filed properly as required. Resident documentation had not been filed since 2019-2020. The following steps have been implemented to address the material weakness. 1. Retrained on proper tenant file compliance and management, purging and file retention. An audit and purge of every low-income public housing file is being conducted. Missing documents are being replaced, all needed documentation being completed. 2. A retention policy will be implemented ensuring that yearly purging is conducted, and proper file management is maintained. 3. Regular monitoring and auditing of tenant files will be conducted to enure ongoing compliance. 4. Monitoring of monthly recertifcations to ensure on time submission and compliance.
View Audit 5939
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