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Corrective Action Plans

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Finding 1174188 (2025-003)
Material Weakness 2025
City of Albemarle
NC
HUD Housing Programs Special Tests & Provisions
Finding: 2025-003 Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: The Housing Choice Voucher (HCV) Program repeat findings identified in the audit are acknowledged. As part of the corrective action to address these findings and to strengthen pro...
Finding: 2025-003 Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: The Housing Choice Voucher (HCV) Program repeat findings identified in the audit are acknowledged. As part of the corrective action to address these findings and to strengthen program compliance and oversight, the City of Albemarle entered into a Memorandum of Agreement (MOA) with the Lexington Housing Authority (LHA) to administer the HCV Program on the City’s behalf. As part of this transition and corrective process, LHA conducted a comprehensive review and audit of the HCV Program covering the previous five (5) years, allowing for the identification of compliance gaps, operational deficiencies, and areas requiring corrective action. This review has informed the implementation of improved controls, processes, and reporting mechanisms. Moving forward, I, as the Director of Housing, will maintain direct and ongoing oversight of the HCV Program by working closely with LHA leadership to ensure the program is administered in full compliance with HUD regulations and applicable requirements. This oversight will include: • Receipt and review of monthly HCV performance and compliance reports • Regular briefings and status meetings with the Executive Director of the Lexington Housing Authority • Ongoing monitoring of corrective actions and compliance benchmarks • Prompt resolution of identified issues to prevent recurrence of findings These measures have been implemented to strengthen accountability, improve internal controls, and ensure sustained compliance of the HCV Program moving forward. Proposed Completion Date: Immediately and Ongoing
View Audit 387888
Finding 1174187 (2025-002)
Material Weakness 2025
City of Albemarle
NC
HUD Housing Programs
Finding: 2025-002 Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: The Housing Choice Voucher (HCV) Program repeat findings identified in the audit are acknowledged. As part of the corrective action to address these findings and to strengthen pro...
Finding: 2025-002 Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: The Housing Choice Voucher (HCV) Program repeat findings identified in the audit are acknowledged. As part of the corrective action to address these findings and to strengthen program compliance and oversight, the City of Albemarle entered into a Memorandum of Agreement (MOA) with the Lexington Housing Authority (LHA) to administer the HCV Program on the City’s behalf. As part of this transition and corrective process, LHA conducted a comprehensive review and audit of the HCV Program covering the previous five (5) years, allowing for the identification of compliance gaps, operational deficiencies, and areas requiring corrective action. This review has informed the implementation of improved controls, processes, and reporting mechanisms. Moving forward, I, as the Director of Housing, will maintain direct and ongoing oversight of the HCV Program by working closely with LHA leadership to ensure the program is administered in full compliance with HUD regulations and applicable requirements. This oversight will include: • Receipt and review of monthly HCV performance and compliance reports • Regular briefings and status meetings with the Executive Director of the Lexington Housing Authority • Ongoing monitoring of corrective actions and compliance benchmarks • Prompt resolution of identified issues to prevent recurrence of findings These measures have been implemented to strengthen accountability, improve internal controls, and ensure sustained compliance of the HCV Program moving forward. Proposed Completion Date: Immediately and ongoing
View Audit 387888
Finding 1174157 (2025-001)
Material Weakness 2025
Hilltop Residence, Inc.
MN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit find...
Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Carol Borgerson, CFO Planned completion date for corrective action plan: December 3, 2025
View Audit 387855
Finding 1174156 (2025-001)
Material Weakness 2025
Montgomery County Housing Authority
TX
HUD Housing Programs Reporting
MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Non current Valuations and Inad...
MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2026
View Audit 387841
Finding 1174127 (2025-001)
Material Weakness 2025
The Harry and Heanette Weinberg Village Iii, Inc.
MD
Eligibility HUD Housing Programs
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance wi...
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance with the requirements of the HUD Handbook4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. FG Companies has also implemented a bi-weekly file audit system that will continue to be completed by the Regional Manager. This system is to ensure all files are current with certifications and all required state and local forms are completed and filed accordingly.
View Audit 387769
Finding 1174125 (2025-003)
Material Weakness 2025
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
HUD Housing Programs
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
View Audit 387768
Finding 1174123 (2025-002)
Material Weakness 2025
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
HUD Housing Programs Cash Management
Management agrees with the findings and recommendations, this finding has been resolved.
Management agrees with the findings and recommendations, this finding has been resolved.
View Audit 387768
Finding 1174121 (2025-001)
Material Weakness 2025
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees with the findings and recommendations, will ensure payroll is allocated correctly going forward. Funds have been transferred.
Management agrees with the findings and recommendations, will ensure payroll is allocated correctly going forward. Funds have been transferred.
View Audit 387768
Finding 1174117 (2025-001)
Material Weakness 2025
Renaissance Gardens, Inc.
MD
Eligibility HUD Housing Programs
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance wi...
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance with the requirements of the HUD Handbook4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. FG Companies has also implemented a bi-weekly file audit system that will continue to be completed by the Regional Manager. This system is to ensure all files are current with certifications and all required state and local forms are completed and filed accordingly.
View Audit 387767
Finding 1174115 (2025-002)
Material Weakness 2025
The Harry and Jeanette Weinberg Woods, Inc.
MD
HUD Housing Programs
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
View Audit 387766
Finding 1174113 (2025-001)
Material Weakness 2025
The Harry and Jeanette Weinberg Woods, Inc.
MD
Eligibility HUD Housing Programs
Management agrees with the findings and has implemented the policies below and will continue to train and connect our team members with the in-house HUD Compliance Specialist for support. 1. Move in EIV’s – All move in files will be sent to our in-house compliance department and Franklin Group have ...
Management agrees with the findings and has implemented the policies below and will continue to train and connect our team members with the in-house HUD Compliance Specialist for support. 1. Move in EIV’s – All move in files will be sent to our in-house compliance department and Franklin Group have an EIV specialist how follows and tracks all moves for accuracy for all move files and the EIV specialist also sends out the 90-day reminders for all move in. 2. Existing Tenant EIV – It is the policy that all existing tenant EIV & 120-day reports are run per the 4350 guidelines. The Community Manager for Renaissance Gardens has been provided the HUD Trainings and have noted on her daily task reminder from One Site to pull all reports as required. The Regional Manager is required during monthly visits to spot check at least 5 existing tenants.
View Audit 387766
Finding 1174111 (2025-003)
Material Weakness 2025
The Harry and Jeanette Weinberg Terrace, Inc.
MD
Cash Management HUD Housing Programs
Management agrees with the findings and recommendation is working with ownership on reimbursement to property. Management will gain prior approval for replacement reserve withdraw in accordance with HUD going forward.
Management agrees with the findings and recommendation is working with ownership on reimbursement to property. Management will gain prior approval for replacement reserve withdraw in accordance with HUD going forward.
View Audit 387764
Finding 1174109 (2025-002)
Material Weakness 2025
The Harry and Jeanette Weinberg Terrace, Inc.
MD
HUD Housing Programs Reporting
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.
View Audit 387764
Finding 1174107 (2025-001)
Material Weakness 2025
The Harry and Jeanette Weinberg Terrace, Inc.
MD
HUD Housing Programs Cash Management
Management agrees with the findings and recommendations and has implemented reviews of the financial statements by senior management prior to approving transfers to ensure accuracy of information.
Management agrees with the findings and recommendations and has implemented reviews of the financial statements by senior management prior to approving transfers to ensure accuracy of information.
View Audit 387764
Finding 1174105 (2025-002)
Material Weakness 2025
The Harry and Jeanette Weinberg Village I, Inc.
MD
Cash Management HUD Housing Programs
Management agrees with the finding and is working with ownership on reimbursement to the property. Management will collect in accordance with HUD going forward.
Management agrees with the finding and is working with ownership on reimbursement to the property. Management will collect in accordance with HUD going forward.
View Audit 387763
Finding 1174103 (2025-001)
Material Weakness 2025
The Harry and Jeanette Weinberg Village I, Inc.
MD
Eligibility HUD Housing Programs
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance wi...
FG Companies has a procedure in place that requires all tenant files to be reviewed by the compliance team that is in line with the community’s tenant selection plan that outlines the tenant eligibility requirements. All annual certifications are submitted and reviewed by compliance in accordance with the requirements of the HUD Handbook4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. FG Companies has also implemented a bi-weekly file audit system that will continue to be completed by the Regional Manager. This system is to ensure all files are current with certifications and all required state and local forms are completed and filed accordingly.
View Audit 387763
Finding 1174101 (2025-003)
Material Weakness 2025
The Harry and Jeanette Weinberg House, Inc.
MD
HUD Housing Programs
Management agrees with the findings and recommendation is working with ownership on reimbursement to property. Management will collect in accordance with HUD going forward.
Management agrees with the findings and recommendation is working with ownership on reimbursement to property. Management will collect in accordance with HUD going forward.
View Audit 387762
Finding 1174099 (2025-002)
Material Weakness 2025
The Harry and Jeanette Weinberg House, Inc.
MD
HUD Housing Programs Cash Management
Management agrees with the findings and recommendations, however due to insufficient funds at the property, we will collaborate with HUD to secure appropriate funding.
Management agrees with the findings and recommendations, however due to insufficient funds at the property, we will collaborate with HUD to secure appropriate funding.
View Audit 387762
Finding 1173814 (2025-002)
Material Weakness 2025
Herkimer Housing Authority
NY
HUD Housing Programs § 200.303
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2025 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding an...
Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2025 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2025-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met and immediately obtain the missing leases. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2026.
View Audit 387466
Finding 1173692 (2025-002)
Material Weakness 2025
Village Cooperative of Albert Lea
MN
HUD Housing Programs Special Tests & Provisions Significant Deficiency
The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. The management agent will implement a process to ensure deposits are made as required by the regulatory agreement.
The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. The management agent will implement a process to ensure deposits are made as required by the regulatory agreement.
View Audit 387394
Finding 1173691 (2025-001)
Material Weakness 2025
Village Cooperative of Albert Lea
MN
HUD Housing Programs Special Tests & Provisions Significant Deficiency
The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. The management agent will implement a process to ensure withdrawals are made as required by the regulatory agreement.
The Cooperative will make deposits to the general operating reserve to meet the HUD regulatory agreement. The management agent will implement a process to ensure withdrawals are made as required by the regulatory agreement.
View Audit 387394
Finding 1173663 (2025-001)
Material Weakness 2025
Dodgeville School District
WI
Internal Control / Segregation of Duties HUD Housing Programs
Finding # 2025 -001- Lack of Segregation of Duties Over Payroll (Prior Year Finding # 2024 -001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. ...
Finding # 2025 -001- Lack of Segregation of Duties Over Payroll (Prior Year Finding # 2024 -001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions over payroll. The Payroll and Human Resources Administrative Assistant is the only employee responsible for entering employee salaries and hourly pay rates and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties over payroll. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend employee salary and hourly pay rates be reviewed and approved by someone independent of the payroll process. We also recommend an independent review and approval of payroll registers prior to distribution or direct deposit processing. Response: We agree with this finding. Due to staffing limitations, full segregation of payroll duties is not currently feasible, however, the District will implement additional compensating controls, including independent review and approval of employee salaries and hourly rates and payroll registers prior to processing. Contact Person Ryan Bohnsack Anticipated Completion: Not Applicable
View Audit 387339
Finding 1173387 (2025-001)
Material Weakness 2025
County of Marin
CA
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Condition: The County did not perform required on-site inspections of four out of six HOME-assisted properties evaluated during FY 2025, as mandated by 24 CFR §§ 92.209(i), 92.251(f), and 92.504(d). These inspections are required every one to three years, depending on the number of units per project...
Condition: The County did not perform required on-site inspections of four out of six HOME-assisted properties evaluated during FY 2025, as mandated by 24 CFR §§ 92.209(i), 92.251(f), and 92.504(d). These inspections are required every one to three years, depending on the number of units per project. Recommendation: Establish and maintain a formal inspection schedule with assigned accountability to ensure timely completion of all required HOME inspections. Implement tracking tools and cross-training to mitigate delays caused by staff turnover. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding The County agrees with the finding and is implementing the following corrective actions to strengthen internal controls over HOME inspection compliance and ensure inspections are conducted in accordance with federal requirements. 1. Cross-Training of Inspection Staff Housing & Grants staff will conduct formal cross-training with inspectors from Environmental Health and/or the Marin Housing Authority by June 30, 2026. This training will cover HOME inspection requirements, including property standards, documentation expectations, and inspection frequency requirements. Cross-training will ensure sufficient technical expertise and backup coverage to perform and review HOME inspections in compliance with federal regulations and to maintain continuity during staffing changes.2. Implementation of Inspection Tracking Software The Community Development Agency will implement and utilize inspection tracking software by June 30, 2026 to track, schedule, and document HOME program inspections. The system will maintain inspection dates, inspection type (desk audit or physical), findings, corrective actions, and follow-up status. This tool will strengthen monitoring controls, provide management visibility, and help ensure inspections are conducted timely and consistently. 3. Conducting HOME Inspections in Accordance with HOME Regulations Housing & Grants staff will conduct HOME inspections in accordance with HOME program regulations by June 30, 2026, including both desk audits and physical inspections, as follows: • Desk Audits: Staff will review program documentation, tenant eligibility, income certifications, rent limits, and other compliance documentation using standardized desk audit procedures. • Physical Inspections: Physical property inspections will be performed in accordance with HOME property standards to assess health and safety compliance. • Monitoring and Documentation through JotForm Desk Audits: Desk audits will be documented using JotForm inspection and monitoring tools to ensure consistent documentation, clear audit trails, and management oversight of HOME compliance activities. 4. Formal Inspection Schedule and Ongoing Oversight The Community Development Agency has initiated development of a comprehensive HOME on-site inspection schedule that identifies all HOME-assisted properties, applicable inspection frequencies, and assigned staff responsibilities. The schedule will be maintained and reviewed at least quarterly by program management to ensure inspections are completed timely and any overdue inspections are promptly addressed. Responsible Officials • Leelee Thomas, Deputy Director, Community Development Agency Leelee.Thomas@marincounty.gov • Chris Miranda, Senior Program Coordinator, Community Development Agency Chris.Miranda@marincounty.gov Planned Completion Date All corrective actions described above are expected to be fully implemented by June 30, 2026.
View Audit 387062
Finding 1173358 (2025-001)
Material Weakness 2025
Kalihi-Palama Health Center (hale Ho'ola Hou)
HI
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9,...
Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9, 2026, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale. -Update the frequency of our sliding fee scale employee training sessions -Implement monthly spot checks to ensure compliance to the sliding fee scale and provide timely feedback
View Audit 387012
Finding 1173348 (2025-001)
Material Weakness 2025
S.a.f.e. House, Inc.
NM
Subrecipient Monitoring HUD Housing Programs Reporting
PLANNED CORRECTIVE ACTIONS PLANNED: The Organization acknowledges the finding and agrees with the recommendation. The Organization also notes that the percentage of adults maintaining or increasing income was impacted by several participants exiting the program near the end of the fiscal year. Due t...
PLANNED CORRECTIVE ACTIONS PLANNED: The Organization acknowledges the finding and agrees with the recommendation. The Organization also notes that the percentage of adults maintaining or increasing income was impacted by several participants exiting the program near the end of the fiscal year. Due to their shorter timeframe in the program, these participants had limited opportunity to achieve employment goals or secure increased income. The Organization will review program exit timing and case planning procedures to better ensure participants have adequate time to engage in employment-related services before exit, when possible. To address the finding and improve future performance, the Organization is implementing the following corrective actions: 1. Improved Income-Tracking System: A revised income-tracking process will be integrated into case-management to ensure income information is consistently updated at program entry, during routine case reviews, and at exit. 2. Enhanced Staff Training: Case managers and program staff will receive updated training on income documentation requirements, including timely data entry and verification procedures. 3. Quarterly Internal Monitoring: The Finance Manager will conduct quarterly reviews of participant files to ensure accurate income tracking and identify areas needing corrective attention. 4. Program Exit and Case Planning Adjustments: Program leadership will work with case managers to strengthen exit planning protocols, helping ensure participants have sufficient time to pursue employment goals before program completion whenever possible. 5. Regular Coordination Between Finance and Program Teams: Monthly cross-departmental check-ins will be established to keep financial and program data aligned and identify issues early.
View Audit 386992
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