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Corrective Action Plans

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Finding 1160121 (2024-003)
Material Weakness 2024
Shiloh Manor, Inc.
CT
Special Tests & Provisions HUD Housing Programs Reporting
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely mont...
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in the amount of $5,500 per month. Action(s) Taken or Planned on the Finding As of December 31, 2024 the reserve funding amount owed for 2024 in the amount of $5,500. This was deposited to the reserve account on February 9, 2025.
View Audit 370520
Finding 1160120 (2024-002)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Matching / Level of Effort / Earmarking
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76....
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76. Action(s) Taken or Planned on the Finding As of December 31, 2024 the $76 of payroll expenses was not reimbursed from the affiliate project account. This has been processed in the current year on September 5,2025.
View Audit 370520
Finding 1160119 (2024-001)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due s...
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. As of December 31, 2024, management had not repaid $40,239 due to reserve for replacement Action(s) Taken or Planned on the Finding As of December 31, 2024, management has not repaid $40,239 due to reserve for replacement. Additionally, no deposits were made into the reserve for replacement. The owner and agent met with HUD on September 15, 2022 to discuss the loan repayment. It was determined that the loan payment would be deferred and absorbed into the budget-based increase submitted lo HUD and currently in review. This would cover the loan repayment that has been impossible to repay because the property has not operated efficiently since the Residual Receipt swipe of $241,000 in 2017. The finding is repeated as Finding No. 2024-001
View Audit 370520
Finding 1159861 (2024-007)
Material Weakness 2024
Opportunities Credit Union
VT
Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties
Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relat...
Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relates to the pre-merger entity’s administration of the CDFI ERP program. Since the merger, the current Credit Union is no longer a member of the CDFI Fund and therefore does not participate in federal programs subject to these requirements. Accordingly, the development of written policies and procedures related to federal grant administration is no longer applicable. To address the finding: • The issue has been documented as part of merger due diligence. • Management has confirmed that no further actions are required, as the current Credit Union does not administer CDFI or federal grant programs. CU1 will prepare adequate policies and procedures if it becomes applicable in the future. Expected Completion Date – Completed Responsible Parties – Wendy Gorevan, CFO (FAFCU pre-merger) and Scott McDonald, CFO (post-merger)
View Audit 370401
Finding 1159698 (2024-003)
Material Weakness 2024
County of Luzerne, Pennsylvania
PA
Reporting HUD Housing Programs Significant Deficiency § 200.303
U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accur...
U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accurate amounts to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will continue to report the correct amount of program income to HUD. Receipts will be entered more timely to include as much December program income in the IDIS system prior to that system’s 12/31 close, as any entries made after 12/31 are considered for the future year. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 12/31/25
View Audit 370288
Finding 1159686 (2024-002)
Material Weakness 2024
Restart Housing Services, Inc.
MO
HUD Housing Programs
Management concurs with the findings and is working to ensure all employees adhere to control procedures and compliance requirements set by HUD. For finding 2024-002, the Organization has transferred the funds into an interest-bearing account.
Management concurs with the findings and is working to ensure all employees adhere to control procedures and compliance requirements set by HUD. For finding 2024-002, the Organization has transferred the funds into an interest-bearing account.
View Audit 370278
Finding 1159586 (2024-001)
Material Weakness 2024
607 Concord Avenue Hdfc
NY
HUD Housing Programs
September 25, 2025 Person responsible: Steve Kadin, Executive Vice President Fiscal Year Ended November 30, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 14.181 Supportive Housing for Persons with Disabilities Condition Surplus cas...
September 25, 2025 Person responsible: Steve Kadin, Executive Vice President Fiscal Year Ended November 30, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 14.181 Supportive Housing for Persons with Disabilities Condition Surplus cash was not deposited into the residual receipts account within 60 days following the end of the fiscal year. Views of Responsible Officials and Corrective Action The Project was planning on the capital improvements in the fiscal year 2024, but it did not happen as planned. Management will deposit the excess cash to the residual receipts account and obtain HUD approval for the future fund release for capital projects. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 370244
Finding 1159583 (2024-001)
Material Weakness 2024
Loretto Rest Realty Corporation
NY
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
Management has implemented procedures internally to track HUD filing deadlines and monitor and submit the REAC FDS timely. Management has ensured multiple individuals within the organization have appropriate access to HUD systems to ensure appropriate coverage is available as needed in the future.
Management has implemented procedures internally to track HUD filing deadlines and monitor and submit the REAC FDS timely. Management has ensured multiple individuals within the organization have appropriate access to HUD systems to ensure appropriate coverage is available as needed in the future.
View Audit 370224
Finding 1159439 (2024-001)
Material Weakness 2024
Montefiore Health System, Inc.
NY
Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303
Finding Reference Number: 2024-001 Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Centers Cluster Assistance Listing No.: 93.224, 93.527 Name of responsible official: James Geraghty Associate Vice President, Faculty Practice...
Finding Reference Number: 2024-001 Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Centers Cluster Assistance Listing No.: 93.224, 93.527 Name of responsible official: James Geraghty Associate Vice President, Faculty Practice Group Phone: (718) 430-3255 Email: james.geraghty@einsteinmed.edu Projected completion date: October 1, 2025 Condition In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” The Health System was unable to demonstrate that internal controls were operating effectively to ensure proper application of the Health System’s policy relating to the sliding fee discount schedule (SFDS). Specifically, documentation supporting the application of the SFDS was not obtained within a year of the visit in line with the Health System’s policy. Views of responsible officials and planned corrective actions Management concurred with the audit finding and implemented standardized procedures to enhance screening and enrollment of patients. Additional controls are in place to ensure timely documentation of income and family size. In order to ensure compliance with the SFDS policy including documentation and retention, a policy was adopted requiring reviews on the day before visit, during visit and day after visit, as well as periodic retrospective reviews. There will be regular staff training on eligibility, determination and documentation requirements.
View Audit 370177
Finding 1159418 (2024-001)
Material Weakness 2024
Fort Lee Housing Authority
NJ
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Views of Responsible Officials and Planned Corrective Action: The Authority contracted with an Agency which performed all rent reasonableness calculations, however, a copy of the calculations could not be located at the time of audit. The Authority has implemented a process whereby all completed ren...
Views of Responsible Officials and Planned Corrective Action: The Authority contracted with an Agency which performed all rent reasonableness calculations, however, a copy of the calculations could not be located at the time of audit. The Authority has implemented a process whereby all completed rent reasonableness calculations will be stored in the related tenant file. Terrence Corriston, Executive Director, is responsible for implementing this corrective action by December 31, 2025.
View Audit 370143
Finding 1158224 (2024-001)
Material Weakness 2024
Housing Authority of the City of Yakima
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.512
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Authority has reviewed and updated its financial reporting and closing processes and controls he preparation of the final trial balances and related schedules...
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Authority has reviewed and updated its financial reporting and closing processes and controls he preparation of the final trial balances and related schedules. As part of this process, we will create a year-end checklist with deadlines established and set up status meetings to monitor the progress. Name(s) of the contact person(s) responsible for corrective action: Lowel Kruger, Executive Director. Planned completion date for corrective action plan: December 31, 2024
View Audit 370115
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Finding SA-2024-01:
Finding SA-2024-01:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Condition:
Condition:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Our review of the cash management compliance regulations developed the following fiknding:
Our review of the cash management compliance regulations developed the following fiknding:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Criteria:
Criteria:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of...
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of program activities.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Questioned Cost:
Questioned Cost:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
None
None
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Effect:
Effect:
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Hud or Grantee Administration can block drawdowns due to non-compliance.
Hud or Grantee Administration can block drawdowns due to non-compliance.
View Audit 370058
Finding 1158131 (2024-001)
Material Weakness 2024
County of Essex
NJ
Cash Management HUD Housing Programs
Cause:
Cause:
View Audit 370058
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