Corrective Action Plans

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Statement of Condition #2025-002: For the year ended March 31, 2025, 1221 Pearl paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,174 at March 31, 2025. Recommendation: The Agent should repay the prepaid management fee balance of $1,174. Action...
Statement of Condition #2025-002: For the year ended March 31, 2025, 1221 Pearl paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,174 at March 31, 2025. Recommendation: The Agent should repay the prepaid management fee balance of $1,174. Action(s) taken or planned on the finding: The Agent has transferred $1,174 to 1221 Pearl to refund the overpayment.
Statement of Condition #2025-001: The Corporation did not make $3,866 of the total required reserve for replacement deposits during the year ended March 31, 2025. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $3,866 from...
Statement of Condition #2025-001: The Corporation did not make $3,866 of the total required reserve for replacement deposits during the year ended March 31, 2025. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $3,866 from the operating account to the reserve for replacements fund. Action(s) taken or planned on the finding: Management concurs with the finding and the auditor's recommendation. The Corporation made additional deposits totaling $3,866 to the reserve for replacements funds. No further action is required.
Finding 1167494 (2025-002)
Material Weakness 2025
2. Finding 2025-002: Replacement Reserve Disbursements Without Required HUD Approval a. Comments on the Finding and Each Recommendation: We concur with this finding. Two disbursements from the replacement reserve account were made without obtaining required HUD approval prior to disbursement. Staff ...
2. Finding 2025-002: Replacement Reserve Disbursements Without Required HUD Approval a. Comments on the Finding and Each Recommendation: We concur with this finding. Two disbursements from the replacement reserve account were made without obtaining required HUD approval prior to disbursement. Staff turnover and the lack of a centralized tracking system contributed to this oversight. We recognize the need to strengthen our processes to ensure all replacement reserve withdrawals are properly authorized before funds are withdrawn from these restricted accounts. b. Action(s) Taken or Planned on the Finding: 1. Plans to Submit Outstanding Approval Requests to HUD: We will submit approval requests to HUD for the two unapproved disbursements by December 12, 2025. If HUD does not approve the withdrawals, we plan to return the $2,544 to the replacement reserve account. 2. Tracking Log and Checklist: We will establish a tracking log to monitor all replacement reserve approval requests, including due dates and responsible staff. A standardized checklist will be implemented to ensure approvals are obtained before any disbursements are made. 3. Staff Training: Staff will receive training on HUD replacement reserve requirements and the approval workflow by February 28, 2026. 4. Supervisor Review: All replacement reserve requests will be subject to supervisory review before submission and disbursement. Packages will be prepared and submitted at least 30 days before the planned disbursement date.
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing fr...
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing from the participant file. No case activity or other documentation was able to be provided to indicate that these visits were conducted in accordance with the federal program. b. One instance was identified where an expense was paid and reimbursed under the grant without evidence of a formal request, invoice support, review, or approval. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on required documentation needed to maintain a complete case file, and that documentation is being completed and retained. Anticipated Completion Date: December 31, 2025
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was...
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Two instances were identified where the approval over the expense occurred after the check was written. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on the proper sequence of approval and release of checks. Where appropriate, procedures may be modified to ensure proper approval is obtained and documented, prior to checks being delivered to clients. Anticipated Completion Date: December 31, 2025
The Greenwood Housing Authority provided a Corrective Action Plan with the audit packet to REAC indicating the housing will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Jackson Office of Public Housing requires...
The Greenwood Housing Authority provided a Corrective Action Plan with the audit packet to REAC indicating the housing will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Jackson Office of Public Housing requires evidence of the following compliance efforts listed in the Corrective Action Plan: Contact Person Responsible For Corrective Action: Dr. Earl V. Hall, Executive Director Anticipated Completion Date: Fiscal Year Ending March 31, 2026
The Greenwood Housing Authority will used the most recent General Depository Agreement for the financial institutions. The Executive Director will ensure that the documentation is appropriate relative to timing.
The Greenwood Housing Authority will used the most recent General Depository Agreement for the financial institutions. The Executive Director will ensure that the documentation is appropriate relative to timing.
2025-011 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management 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: Vickie Case, Interim Executive Dir...
2025-011 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-008 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Wage Rate Requirements 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: Vi...
2025-008 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Wage Rate Requirements 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-009 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Environmental Review 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: Vick...
2025-009 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Environmental Review 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-007 – ALN 14.850 – Public Housing Operating Fund – Eligibility – Other 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: Vickie Case, Interim Executive Direc...
2025-007 – ALN 14.850 – Public Housing Operating Fund – Eligibility – Other 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-006 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Depository Agreements 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: Vic...
2025-006 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Depository Agreements 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral 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 Fi...
2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral 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: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that m...
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...
Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: Tenant rent and tenant assistance were not calculated correctly and or lacked recertification paperwork. Action Plan: Management will implement a formal procedure requiring that all tenant income and expense calculations be reviewed by the Director of Affordable Housing for final approval...
Condition: Tenant rent and tenant assistance were not calculated correctly and or lacked recertification paperwork. Action Plan: Management will implement a formal procedure requiring that all tenant income and expense calculations be reviewed by the Director of Affordable Housing for final approval. This secondary review will verify accuracy, completeness, and compliance with HUD/PRAC requirements. Documentation of the review will be maintained in the tenant file. This procedure will be implemented immediately and applied to all future certifications and recertifications. Completion Date: 3/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training ...
Condition: HUD forms must be certified by an authorized user. Action Plan: Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Action Plan: Management acknowledges this recommendation. Once the management agent is fully staffed, all efforts will be made to ens...
Condition: HUD performed an MOR in September of 2023 for which a response is required within 30 days. The response was not completed timely and the MOR is still open. Action Plan: Management acknowledges this recommendation. Once the management agent is fully staffed, all efforts will be made to ensure that MOR findings are reviewed and responded to within the required 30-day timeframe. This corrective action will be fully implemented in 2026, at which time staffing levels will support timely and consistent compliance with reporting requirements. Completion Date: 9/1/2026 Contact: Jackie Oliveira-Director of Affordable Housing
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that m...
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
The 501-18 grant was complicated by the COVID epidemic and we encountered significant delays. Our remaining on-going grants were expended timely. We were not aware of the requirement to submit a voucher request and actually draw down grant funds to be used for operating costs before they are obligat...
The 501-18 grant was complicated by the COVID epidemic and we encountered significant delays. Our remaining on-going grants were expended timely. We were not aware of the requirement to submit a voucher request and actually draw down grant funds to be used for operating costs before they are obligated. Going forward, we will request and draw those funds down prior to reporting those funds as being obligated.
We completed and submitted SMCC for Capital Fund programs 501-18, 501-19, 501-20, 501-21, and 501-22 on November 12, 2025. We will submit future AMCC for each grant within the 90-day deadline of the final expenditure date.
We completed and submitted SMCC for Capital Fund programs 501-18, 501-19, 501-20, 501-21, and 501-22 on November 12, 2025. We will submit future AMCC for each grant within the 90-day deadline of the final expenditure date.
We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.
We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 7 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for action: Cynthia Hallman, Vice President - Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and is ongoing.
2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action ...
2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action planned - The PHA will have its other funds reimburse the Housing Choice Voucher Program for the interfund receivable balance and make sure any interfund activity is reimbursed on a monthly basis. Anticipated completion date - Immediately.
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