Corrective Action Plans

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Finding #SA2025-005 Timely Completion of Environmental Reviews Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Devel...
Finding #SA2025-005 Timely Completion of Environmental Reviews Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will work with the department to establish a procedure for completion of environmental reviews in compliance with grant requirements. • Anticipated Completion Date: 06/30/2026
Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Fede...
Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City is in the process of developing a grant management policy that will address the reporting compliance. The Finance Department is working with the departments on a timely reconciliation process. • Anticipated Completion Date: 06/30/2026
Finding 2025-001 Special Tests and Provision – Internal Control and Compliance over Environmental Reviews (Significant Deficiency) Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet cri...
Finding 2025-001 Special Tests and Provision – Internal Control and Compliance over Environmental Reviews (Significant Deficiency) Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition and Context: The City could not provide support that there was pre-award or post-award review of grant projects to determine if a project requires an environmental review or is categorically excluded from the environmental review requirements. The City did not have adequate internal controls to ensure compliance with the special test – environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twelve (12) projects, we selected a sample of four (4) projects to test for environmental reviews. Four (4) out of the four (4) projects tested did not have an exemption report prepared in a timely manner. The sample was not intended to be, and was not, a statistically valid sample. City’s Corrective Action Plan: The City will reinforce its standard operating procedure concerning Environmental Reviews (ER) and will reinsure that environmental reviews are properly completed for every awarded grant project. Corrective Action Plan (Continued) Contact person responsible for corrective action: Michael Lima, Finance Director Anticipated completion date: June 30, 2026
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PR...
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on November 30, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project d...
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
2025-003 Action Taken (Unaudited): Management will make the required deposits going forward. Anticipated completion date is June 30, 2026.
2025-003 Action Taken (Unaudited): Management will make the required deposits going forward. Anticipated completion date is June 30, 2026.
2025-002 Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over compliance of federal awards John Griffin, CFO of COF Training Services, Inc. (Management Agent of Integrated Living, Inc.) is responsib...
2025-002 Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over compliance of federal awards John Griffin, CFO of COF Training Services, Inc. (Management Agent of Integrated Living, Inc.) is responsible for this corrective action. Anticipated completion date is June 30, 2026.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: We have implemented a training plan and discussed efficiencies by operations staff to improve accuracy and timeliness. This has been a priority since Januar...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: We have implemented a training plan and discussed efficiencies by operations staff to improve accuracy and timeliness. This has been a priority since January 2025. We will be transitioning to a new eligibility system starting October 2026 which should assist in improving the accuracy. Expected Completion Date: Ongoing Responding Official(s): Ginet Hayes, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator
2025-006. Under-funded Account Balance - Section 8 Administrative Equity Net Deficit. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on th...
2025-006. Under-funded Account Balance - Section 8 Administrative Equity Net Deficit. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on the availability of Fee Accountant
2025-005. Interfund Receivable / Payable. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on the availability of Fee Accountant
2025-005. Interfund Receivable / Payable. Corrective action planned: To adjust as soon as possible and ensure it is not an issue in the future Contact person: Suzanne Smith, Interim Executive Director Anticipated completion date: 0-90 days, depending on the availability of Fee Accountant
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-006 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: For the delay in issuance of participant voucher we will issue a voucher for the participant as soon as the next voucher becomes available, in accordance with the program’s budget allocation. The participant has been assigned priority status and will be served immediately once funding permits. Checklists will be implemented and staff retraining will be performed to ensure all documents are included. Monthly monitoring schedules will be established by the compliance officer. Forms will be reviewed by the administrative assistant before submission. To strengthen internal controls, manuals will be updated and training will be provided. Staff will validate income and eligibility documentation prior to approval and mandatory training sessions will be conducted on a quarterly basis. Implementation Date: Fiscal Year 2025-2026. Responsible Person: Héctor L. Rosado Calderón Federal Program’s Director
Name of Contact Person: Tarsha Dudley, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.
Name of Contact Person: Tarsha Dudley, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.
2025-004 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khrist...
2025-004 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026
2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. ...
2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026
2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Dire...
2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026
Finding Number: 2025-027 Planned Corrective Action: FDCF continues the phased approach of modernizing its eligibility (ACCESS) system. The modernization of the FLORIDA legacy eligibility system started development in State Fiscal Year 2025-2026 and includes the operational analysis of the state’s da...
Finding Number: 2025-027 Planned Corrective Action: FDCF continues the phased approach of modernizing its eligibility (ACCESS) system. The modernization of the FLORIDA legacy eligibility system started development in State Fiscal Year 2025-2026 and includes the operational analysis of the state’s data exchange processes. Anticipated Completion Date: June 30, 2027 Responsible Contact Person: Chris Presnell, Director of Data and Information Technology
Recommendation: The design of the current internal controls should be reviewed to ensure tenant files are complete and accurate. The information in the files should support the data used in preparing the Form 50059, and procedures for calculating income using HUD guidelines should be reviewed. The i...
Recommendation: The design of the current internal controls should be reviewed to ensure tenant files are complete and accurate. The information in the files should support the data used in preparing the Form 50059, and procedures for calculating income using HUD guidelines should be reviewed. The information in the files should also support that proper eligibility screening procedures have been completed, and updated lease agreements should be obtained for any tenant whose lease is not the correct model lease document. A corrected Form 50059 should be prepared to correct the tenant income discrepancy noted in the audit, and the required adjustment processed through the HUD voucher. In addition, management should review all files and report any additional discrepancies to HUD in a timely manner. Action Taken: Day Spring Baxter Avenue, Inc. will review all tenant files and report any discrepancies in calculated tenant rent and rental subsidy to HUD and make the necessary adjustments on the 50059 forms as soon as possible. Tenant files will be reviewed to ensure proper documentation is maintained and the proper model lease is being used.
2025-001 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 – Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Statement of Condition: Out of a total tenant...
2025-001 Eligibility – Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 – Housing Choice Vouchers 14.879 Mainstream Vouchers Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance Statement of Condition: Out of a total tenant population of approximately 2,025 tenants, a sample of 25 files was selected for testing. Exceptions were noted in 9 of the 25 files, categorized as follows: • 3 tenant file errors where the Authority did not generate the required EIV form. • 1 tenant file had the following errors: o The Authority did not generate the required EIV form. o The child support income was miscalculated and SNAP benefits were included in the income calculation. Correcting the income errors increased the HAP rent from $774 to $869. • 1 tenant file error where the child support income was miscalculated. Correcting the error would decrease the HAP rent from $1,500 to $1,476. • 1 tenant file error where the tenant’s income was miscalculated. Correcting the error would decrease HAP rent from $552 to $279. • 1 tenant file where the tenant’s income was miscalculated. Correcting the issue would increase the HAP rent from $501 to $517. • 1 tenant file error where medical expenses were erroneously reported on the HUD-50058 form. Correcting the error would decrease the HAP rent from $524 to $500. • 1 tenant file error where the utility allowance was miscalculated. Correcting this error would increase the HAP rent from $1,027 to $1,145. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing, secondary quality control review process for a sample of the entire tenant population to ensure proper compliance with eligibility requirements. Furthermore, management should provide ongoing staff training, conduct timely reviews of tenant files, and evaluate current staffing levels, skill sets and caseloads to ensure staff have the capacity to execute their duties accurately. Action Taken: The Authority concurs with this finding and has implemented a robust file review process, enhanced quality control procedures, and provided training on errors noted along with annual program training for all staff. The cited files were corrected.
Name of Contact Person: Amanda John, Executive Director. Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately.
Name of Contact Person: Amanda John, Executive Director. Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately.
Program: Housing Voucher Cluster Federal Financial Assistance Listing Number: 14.871 / 14.879 Federal Grantor: U.S. Department of Housing and Urban Development Award No. and Year: Multiple Compliance Requirements: Special Tests and Provisions – HQS Enforcement Type of Finding: Significant Deficiency...
Program: Housing Voucher Cluster Federal Financial Assistance Listing Number: 14.871 / 14.879 Federal Grantor: U.S. Department of Housing and Urban Development Award No. and Year: Multiple Compliance Requirements: Special Tests and Provisions – HQS Enforcement Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: The 2025 OMB Compliance Supplement requires that for dwellings under Housing Assistance Payment (HAP) contracts that fail a Housing Quality Standards (HQS) inspection, the County must enforce HQS requirements. Specifically, upon notification that a unit has failed HQS, the County must inspect the unit within 15 days to confirm the deficiency and notify the owner if the deficiency is confirmed. Once notified, the owner is required to make the necessary repairs within the prescribed time frame. If the owner does not correct the cited HQS deficiencies within the specified correction period, the County must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. Condition: For one sample selected for testing, the County did not timely enforce HQS requirements. Cause: The cause of the finding was an administrative oversight that resulted in delays in issuing the final inspection notice following a missed inspection appointment. The County’s existing procedures did not adequately ensure timely follow-up and escalation when an inspection resulted in a noshow. Effect: Because the required inspection and notification were not completed timely, the County did not fully comply with the HQS enforcement requirements. This delay increased the risk that housing assistance payments could continue for a unit that did not meet HUD’s minimum housing quality standards, potentially affecting program compliance and participant health and safety. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of sixty (60) out of a total population of 1,029 instances of failed HQS were selected. The condition noted above was identified during our procedures related to special tests and provisions – HQS enforcement. Repeat Finding from Prior Years: No. Recommendation: We recommend the County strengthen its HQS enforcement procedures by implementing controls to ensure timely follow-up on failed inspections, including missed appointments. Such controls may include automated tracking of inspection deadlines, supervisory review of no-show appointments, and escalation procedures to ensure owners are notified within required time frames. Management Response and Corrective Action Plan: 1. Person Responsible: Linda Tarzjani, Leasing Manager 2. Corrective action plan: Concur. We will strengthen our HQS enforcement procedures by implementing controls to ensure timely follow-up on failed inspections, including missed appointments. In doing so we will consider automated tracking of inspection deadlines, supervisory review of noshow appointments, and escalation procedures to ensure owners are notified within required time frames. 3. Anticipated Implementation date: February 1, 2026
Finding: 2025-005 Name of Contact Person: Linda Higuet, Interim Finance Director Corrective Action: Management will make organizational changes as needed to ensure that each program is self-sustaining. Upper level management will obtain training for allowable costs/cost principles and activities all...
Finding: 2025-005 Name of Contact Person: Linda Higuet, Interim Finance Director Corrective Action: Management will make organizational changes as needed to ensure that each program is self-sustaining. Upper level management will obtain training for allowable costs/cost principles and activities allowed/unallowed under the Uniform Guidance and specific program regulations. Additionally, all upper level management will obtain training for financial and program specific reporting. Financial reports will be reviewed monthly by program directors, and program specific reporting will undergo monthly review by program directors. Proposed Completion Date: As soon as possible.
Finding: 2025-006 Name of Contact Person: Charshae Phillips, Section 8 Director Corrective Action: Document retention requirements will be re-emphasized to all staff, and all staff will attend training to ensure that all required documentation is obtained and maintained in accordance with program re...
Finding: 2025-006 Name of Contact Person: Charshae Phillips, Section 8 Director Corrective Action: Document retention requirements will be re-emphasized to all staff, and all staff will attend training to ensure that all required documentation is obtained and maintained in accordance with program regulations. Proposed Completion Date: As soon as possible.
The Authority agrees with the finding. The Authority will implement additional internal controls, including quality control of completed inspection, documentation, and inspection scheduling. Additionally, the Authority recognizes that the volume of required annual inspections has increased beyond ex...
The Authority agrees with the finding. The Authority will implement additional internal controls, including quality control of completed inspection, documentation, and inspection scheduling. Additionally, the Authority recognizes that the volume of required annual inspections has increased beyond existing Full Time Equivalent (FTE) capacity; therefore, an RFP for the third-party inspection vendor has been issued to supplement internal resources and support timely completion of inspections.
Finding no.: 2025-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Matthew Wrigley, Accounting Financial and Audit Manager for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse...
Finding no.: 2025-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Matthew Wrigley, Accounting Financial and Audit Manager for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse which was due to a period of transition of management in the property management department. The funding processes have been reestablished and procedures are in place to ensure there are no unplanned lapses in funding the reserve going forward. Anticipated completion date: February 2026
Finding no.: 2025-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Matthew Wrigley, Accounting Financial and Audit Manager for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2025-001 will serv...
Finding no.: 2025-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Matthew Wrigley, Accounting Financial and Audit Manager for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2025-001 will serve to accelerate closing procedures and help the audit to be completed on schedule allowing for the required calculation and deposit of the residual receipt reserve funds within the required time frame. Anticipated completion date: October 2026
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