Corrective Action Plans

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Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.
Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this correctiv...
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action no later than December 31, 2025.
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP D...
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
Finding 2024-005: Residual Receipts Deposit: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-005: Residual Receipts Deposit: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Finding 2024-004: Uninsured Banking Account Balance: Recommendation: The Project needs to monitor banking account balances to ensure compliance. Action Taken: To be determined.
Finding 2024-004: Uninsured Banking Account Balance: Recommendation: The Project needs to monitor banking account balances to ensure compliance. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Finding 2024-003: Required Reserves Deposit Shortage: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-003: Required Reserves Deposit Shortage: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Finding 2024-002: Unallowed Expenditures: Recommendation: Consult with HUD to determine the corrective action. Action Taken: To be determined.
Finding 2024-002: Unallowed Expenditures: Recommendation: Consult with HUD to determine the corrective action. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Finding 2024-001: Unauthorized Reserves Withdrawal: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-001: Unauthorized Reserves Withdrawal: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025
Powell Boulevard Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024 Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: January 1 – December 31, 2024 The fi...
Powell Boulevard Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024 Name and address of independent accounting firm: CohnReznick LLP 350 Granite Street Suite 1200 Braintree MA 02184 Audit period: January 1 – December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Costs Item 2024-001 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities (Section 811) Program Federal Assistance Listing: Number 14.181 Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that recertifications are performed timely and signed, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Action Taken: Management reviewed the AR in question and confirmed that all documentation, including EIV, was performed and obtained in January 2024. The 50059 was not signed until 3/13/24 for a 3/1/24 effective date because the tenant was unavailable due to sickness. Property staff were reminded it is REACH policy to receive all documentation and signatures by the effective date to be considered complete. Completion Date: May 23, 2025. If the Department of the Housing and Urban Development has questions regarding this plan, please contact Margaret Salazar at (503) 231-0682 or by email at msalazar@reachcdc.org Sincerely, Margaret Salazar Chief Executive Officer May 23, 2025
Finding 571347 (2024-001)
Significant Deficiency 2024
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
FINDING 2024-001: Unauthorized fees paid by the Corporation Corrective action - Management has contacted HUD and is awaiting response on how to address the situation.
View Audit 362286 Questioned Costs: $1
Finding 571254 (2024-003)
Material Weakness 2024
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
We will develop a procedure to ensure the required monthly deposits to the replacement reserve are made timely.
U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River ...
U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $153,970 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 ...
U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $171,788 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48...
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $174,928 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
United States Department of Housing and Urban Development The Housing Authority of the County of Butler respectfully submits the following corrective action plan for the year ended December 31, 2024. Finding 2024-001 - Special Tests and Provisions Statement of Condition: During the testing of new...
United States Department of Housing and Urban Development The Housing Authority of the County of Butler respectfully submits the following corrective action plan for the year ended December 31, 2024. Finding 2024-001 - Special Tests and Provisions Statement of Condition: During the testing of new participants for compliance with HUD's waiting list selection requirements, two waiting lists were not available for review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures. Action taken: The Authority has already taken steps to address the issue by adjusting their policy so that waiting lists are now scanned and saved electronically, which ensures their availability for review at a later time, if necessary.
View Audit 362013 Questioned Costs: $1
Background: SHWC previously lacked a formal sliding fee discount schedule (SFDS) policy specific to pharmacy services. Additionally, two non-pharmacy encounters failed to receive appropriate SFDS adjustments due to procedural errors when Proof of Income (POI) was submitted post-visit. Pharmacy-Speci...
Background: SHWC previously lacked a formal sliding fee discount schedule (SFDS) policy specific to pharmacy services. Additionally, two non-pharmacy encounters failed to receive appropriate SFDS adjustments due to procedural errors when Proof of Income (POI) was submitted post-visit. Pharmacy-Specific Corrections Implemented Policies and Tools: • PH-113: In-House Pharmacy Sliding Fee Policy o Establishes a six-tier SFDS structure compliant with HRSA guidelines. o Applies consistent pricing formulas and automated EHR-driven tier adjustments. o Ensures access for all eligible patients, including those >200% FPL. o Complies with EO 14273 for critical medication pricing. • PH-114: Co-Pay Assistance Policy o Standardizes process for helping insured patients with unaffordable copays. o Uses a centralized pharmacy calculator and dual pricing logic (SFS Match, HCDRC). o Captures patient declarations via PH-113-F104 form and documents in EHR. Monitoring & Training: • Staff training on new workflows and tools. • Weekly and quarterly audits (e.g., price code validation, override reports, EHR cross-checks). • Pharmacy SFS policies now included in SHWC’s annual HRSA sliding fee review. Non-Pharmacy Corrections Revised Post-Visit POI Handling: • POI submitted after the visit must now be routed directly to the Billing Supervisor, who will: o Scan documents into the chart o Assess for SFS eligibility o Apply retroactive adjustments as appropriate Compliance Oversight: • The Compliance Officer will audit post-visit SFS adjustments, address documentation issues, and provide staff training as needed. Anticipated Completion Date: All corrective actions, policies, and audit mechanisms were implemented by July 31, 2025. Responsible Individuals: CFO, Pharmacy Director, Pharmacy Staff, Billing Supervisor, Compliance Officer, Registration Staff
Finding 571015 (2024-001)
Significant Deficiency 2024
2024-001 Surplus Cash Payments Recommendation: We recommend management implement a control to ensure the surplus cash payments are deposited into the correct account and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the a...
2024-001 Surplus Cash Payments Recommendation: We recommend management implement a control to ensure the surplus cash payments are deposited into the correct account and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management transferred the funds to the correct account and implemented additional procedures to review monthly deposits, ensuring this issue is prevented in the future. Name(s) of the contact person(s) responsible for corrective action: Don Stephens and Michelle Miles. Planned completion date for corrective action plan: As of April 2025, Management is working with their lender, Lument, to have the surplus cash payment transferred from the Reserve for Replacement account to the Residual Receipts account.
View Audit 361975 Questioned Costs: $1
TVHS will implement a system to ensure the three-day rule is followed.
TVHS will implement a system to ensure the three-day rule is followed.
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