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Corrective Action Plans

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Finding 1156466 (2024-001)
Material Weakness 2024
Council Towers Housing Development Fund Corporation
NY
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
We are planning to close the current policy. We are opening a separate policy for Council Towers II, Council Towers III and Council Towers IV that we covered by that policy.
We are planning to close the current policy. We are opening a separate policy for Council Towers II, Council Towers III and Council Towers IV that we covered by that policy.
View Audit 368800 Questioned Costs: $1
Finding 1156461 (2024-001)
Material Weakness 2024
Homeless No More, Inc. 122-Hd085-Wdd-Np
CA
HUD Housing Programs Reporting
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporatio...
Department of Housing and Urban Development Homeless No More, Inc., HUD Project No. 122-HD085-WDD-NP, respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Suchan & Associates, An Accountancy Corporation, 8588 Utica Ave. Suite 100, Rancho Cucamonga, California 91730. Audit Period: January 1, 2024 through December 31, 2024 The finding from the 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Section A of the Schedule, Summary of Audit Results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENTS AUDIT None FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2024-001 Section 811 (Capital Advance Loan), AL No. 14.181 Recommendation: The Project should fund the replacement reserves shortage as soon as possible and make the required monthly deposits in accordance with the regulatory agreement. Action Taken: As of the current date the delinquent deposits have not been brought up to date due to ongoing cash flow issues. The Project is negotiating for a rent increase and is in the process of renewing its contract with HUD. Once both the rent increase and contract renewal are approved the replacement reserve account will be funded as soon as the HUD assistance payments are received. If you have any questions regarding the plan, please call Dan O’Brien, Treasurer (213) 251-3410. Sincerely, Dan O’Brien Treasurer
View Audit 368785
Finding 1156450 (2024-002)
Material Weakness 2024
Lincoln Senior Housing, INC
CT
Questioned Costs HUD Housing Programs Cash Management
Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request ...
Recommendation – The Project should ensure the surplus cash calculation is made in a manner that allows for a timely deposit of any required deposit to the residual receipts account. If there are cash flow issues preventing the deposit from taking place, the Project needs to contact HUD and request a waiver if allowed. Views of Responsible Officials and Planned Corrective Actions – Management will calculate an estimated surplus cash calculation amount and deposit them into the residual receipts account within the required time frame. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – Once the funds are received.
View Audit 368750 Questioned Costs: $1
Finding 1156449 (2024-001)
Material Weakness 2024
Lincoln Senior Housing, INC
CT
Questioned Costs HUD Housing Programs Significant Deficiency
Recommendation – The reserve account was underfunded as of 12/31/24. We recommend that management discuss this issue with HUD and request approval retroactively to fund the reserve account at a lower amount until the funds due to the Project are paid in full by HUD. Views of Responsible Officials an...
Recommendation – The reserve account was underfunded as of 12/31/24. We recommend that management discuss this issue with HUD and request approval retroactively to fund the reserve account at a lower amount until the funds due to the Project are paid in full by HUD. Views of Responsible Officials and Planned Corrective Actions – Management will reach out to HUD and request approval retroactively to fund the reserve account at a lower amount. Once the approval has been granted and the remainder of the funds have been received, management will pay the reserve account in full. Name and Title of Responsible Official – Sabine Cox, Comptroller Anticipated Completion Date – unknown
View Audit 368750 Questioned Costs: $1
Finding 1156445 (2024-003)
Material Weakness 2024
Juliette Corporation
MA
HUD Housing Programs Special Tests & Provisions
Finding 2024-003 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2024, Bay Cove Human Services, an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Bay Cove Hu...
Finding 2024-003 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2024, Bay Cove Human Services, an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Bay Cove Human Services did not timely remit the tenant rent portion of these payments to the Projects which resulted in a total balance owed to the Projects of $161,053 as of June 30, 2024. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the tenant rent deposits to ensure deposits are timely made into the Project accounts. c. Action taken: Subsequent to year end, Bay Cove Human Services, Inc. deposited the tenant rent payments of $161,053 with the Projects. In addition, the Assistant Controller has p'rovided proper training to both the Senior Accountant and the Senior Cash Management Accountant regarding the transfers that need to be made from Bay Cove Human Services to the Projects for tenant rent. The Senior Accountant is now preparing these transfers on a monthly basis, with the Assistant Controller reviewing them. In addition, the Senior Cash Management Accountant is now performing a monthly reconciliation of the related balance sheet accounts which show the amounts due to/from the entities for the tenant rents in order to identify any problems with the timeliness of the transfers.
View Audit 368721
Finding 1156444 (2024-002)
Material Weakness 2024
Juliette Corporation
MA
HUD Housing Programs Special Tests & Provisions
Finding 2024-002 - delinquent deposits to the replacement reserve a. Issue: During the year ended June 30, 2024, the Projects did not make the required monthly deposits to the replacement reserves in the amount of $96,360. The Projects were required to make monthly deposits to the reserves in the am...
Finding 2024-002 - delinquent deposits to the replacement reserve a. Issue: During the year ended June 30, 2024, the Projects did not make the required monthly deposits to the replacement reserves in the amount of $96,360. The Projects were required to make monthly deposits to the reserves in the amount of $144,539 and only $48,179 was deposited during the year ended June 30, 2024. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the replacement reserve requirements to ensure deposits are made as required. c. Action taken: The delinquent deposits of $96,360 were made to the replacement reserves subsequent to year end. In addition, a tracking spreadsheet has been re-implemented which lists the monthly amounts required to be transferred to the reserves and has a column for staff to input the date that the transfers were made. This spreadsheet is now reviewed on a weekly basis by both the Senior Cash Management Accountant and the Assistant Controller as part of the weekly check run to ensure that the monthly transfers to the reserves are made early in the month prior to paying other liabilities.
View Audit 368721
Finding 1156392 (2024-001)
Material Weakness 2024
Liberty Terrace Apartments
IN
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-001: The Corporation did not make all required reserve for replacements deposits during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: The Corporation should make a deposit of $30,975 to the reserve for replacements fund. Action(s) Taken or Planned on...
Finding 2024-001: The Corporation did not make all required reserve for replacements deposits during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: The Corporation should make a deposit of $30,975 to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: The Corporation concurs with the recommendation and will make the deposit to fully fund the reserve for replacements fund.
View Audit 368702 Questioned Costs: $1
Finding 1156391 (2024-005)
Material Weakness 2024
Housing Authority of the City of Williston
ND
HUD Housing Programs
Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately.
Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately.
View Audit 368701
Finding 1156389 (2024-004)
Material Weakness 2024
Housing Authority of the City of Williston
ND
HUD Housing Programs
Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in obtaining general depository agreements with all our financial institutions, as required. Completion Date Effective immediately.
Contact Person Heidi Johnson, Board President Corrective Action Plan The Housing Authority will be more diligent in obtaining general depository agreements with all our financial institutions, as required. Completion Date Effective immediately.
View Audit 368701
Finding 1156387 (2024-005)
Material Weakness 2024
Minot Housing Authority
ND
HUD Housing Programs
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintain tenant file documentation, as required. Completion Date Effective immediately
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintain tenant file documentation, as required. Completion Date Effective immediately
View Audit 368699
Finding 1156386 (2024-004)
Material Weakness 2024
Minot Housing Authority
ND
HUD Housing Programs
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintaining a tracking system of failed inspection to verify compliance with required timelines, as required.. Completion Date Effective immediately
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in maintaining a tracking system of failed inspection to verify compliance with required timelines, as required.. Completion Date Effective immediately
View Audit 368699
Finding 1156384 (2024-003)
Material Weakness 2024
Minot Housing Authority
ND
HUD Housing Programs
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately
View Audit 368699
Finding 1156382 (2024-002)
Material Weakness 2024
Minot Housing Authority
ND
HUD Housing Programs
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in completing HAP contracts when required, as well as all other required information. Completion Date Effective immediately
Contact Person Tom Alexander, Executive Director Corrective Action Plan The Authority will be more diligent in completing HAP contracts when required, as well as all other required information. Completion Date Effective immediately
View Audit 368699
Finding 1156376 (2024-002)
Material Weakness 2024
Soundview Senior Hdfc
NY
HUD Housing Programs
The above finding is the result of two missed rent schedules not being processed. It will be corrected with the execution of an approved repayment plan with HUD.
The above finding is the result of two missed rent schedules not being processed. It will be corrected with the execution of an approved repayment plan with HUD.
View Audit 368685
Finding 1156375 (2024-001)
Material Weakness 2024
Soundview Senior Hdfc
NY
HUD Housing Programs
As suggested, HUD will be approached for approval to apply the 2022 excess payment of 6K to the 2023 underpayment of 6K. in the unlikely event approval is denied, the shortage will be satisfied within 30 days from denial.
As suggested, HUD will be approached for approval to apply the 2022 excess payment of 6K to the 2023 underpayment of 6K. in the unlikely event approval is denied, the shortage will be satisfied within 30 days from denial.
View Audit 368685
Finding 1156370 (2024-001)
Material Weakness 2024
Ucc Xxiii, Inc. D/b/a Boardtown Village
OH
HUD Housing Programs Procurement, Suspension & Debarment Reporting
The security deposit was refunded to the tenant on the 78th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
The security deposit was refunded to the tenant on the 78th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
View Audit 368672
Finding 1156352 (2024-003)
Material Weakness 2024
City of Seattle
WA
Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs
The City acknowledges that it did not close out or document the HQS deficiencies discovered as part of this audit. In recognition of continued growth of the OH housing portfolio, including HOME Program assisted projects, and OH’s capacity to maintain its inspection compliance, OH is in process of co...
The City acknowledges that it did not close out or document the HQS deficiencies discovered as part of this audit. In recognition of continued growth of the OH housing portfolio, including HOME Program assisted projects, and OH’s capacity to maintain its inspection compliance, OH is in process of contracting with a third-party vendor to complete its annual inspections, including HOME inspections for 2025. The contractor will inspect HUD’s NSPIRE level. With this additional support, OH anticipates it will have the capacity to see that corrections have been completed and documented consistent with the HOME program requirements.
View Audit 368642
Finding 1156342 (2024-004)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156341 (2024-003)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156340 (2024-002)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Significant Deficiency
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the ...
Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been updated along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156339 (2024-001)
Material Weakness 2024
Housing Authority of Racine County
WI
HUD Housing Programs Eligibility Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanat...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA identified weaknesses in a new operating model, and has continued to fine-tune tracking and transparencies towards improved compliance. SEMAP reports are pulled monthly, and internal file audits are being conducted. Standard operating procedures have been created along with file checklists to ensure files are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Katie Kasprzak, Executive Director Planned completion date for corrective action plan: 12/31/2025
View Audit 368641
Finding 1156338 (2024-001)
Material Weakness 2024
Walden Oaks Apartments Preservation 071-11262
ID
HUD Housing Programs
The financial statements shall be submitted to HUD once finalized.
The financial statements shall be submitted to HUD once finalized.
View Audit 368639
Finding 1156331 (2024-002)
Material Weakness 2024
Rensselaer Housing Authority
NY
HUD Housing Programs Special Tests & Provisions
The Rensselaer Housing Authority (RHA) has already implemented a check list to ensure tenant files are organized and reviewed by another employee and signed off as completed. Planned implementation Date of Corrective Action: Already in effect Person Responsible for Corrective Action:: Stacey Sabiani...
The Rensselaer Housing Authority (RHA) has already implemented a check list to ensure tenant files are organized and reviewed by another employee and signed off as completed. Planned implementation Date of Corrective Action: Already in effect Person Responsible for Corrective Action:: Stacey Sabiani, Executive Director
View Audit 368623
Finding 1156139 (2024-004)
Material Weakness 2024
Sunray Communities, Inc.
TX
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2024-004: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: The Company opened a residual receipt account and plans to deposit $3,633. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Natalie Bastien, Vice President, RPM Living.
View Audit 368559 Questioned Costs: $1
Finding 1156138 (2024-003)
Material Weakness 2024
Sunray Communities, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2024-003: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: HUD approved the suspension of monthly deposits to the replacement reserve account for 2024 due to the account being overfunded in prior years. The Company has requested from HUD to approve a withdrawal of $14,400 to reimburse the property for deposits made during the approved suspension of payments. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Natalie Bastien, Vice President, RPM Living.
View Audit 368559 Questioned Costs: $1
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