Corrective Action Plans

Finding 1156136 (2024-001)

Material Weakness 2024

TX

Questioned Costs HUD Housing Programs Significant Deficiency

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 2024-001: Supportive Housing for the Elderly, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: An adjusting audit entry was made to reduce the property management fees. Management will monitor the expenses to ensure in compliance with the HUD approved Form 9839. 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 1156014 (2024-001)

Material Weakness 2024

Chris Properties Graham Circle, Inc.

GA

HUD Housing Programs

Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality...

Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality standards (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)).

View Audit 368502

Finding 1156013 (2024-001)

Material Weakness 2024

The Healthcare Connection INC

OH

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front des...

93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front desk and intake staff on the importance of the required patient application documentation and review of support before applying a sliding fee adjustment to the patient account. In addition, we suggest management establish a policy to perform regular monitoring of sample patient file fee applications and to document the results. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management of the Organization agrees with the above finding and recommendations and has established a system on internal monitoring, on a random, basis of sliding fee discounts applied by front desk staff. Name(s) of the contact person(s) responsible for corrective action: Jolene Joseph Planned completion date for corrective action plan: December 31, 2025.

View Audit 368497

Finding 1155999 (2024-001)

Material Weakness 2024

Dona Petra Santiago Apartments Housing Development Fund Corporation

NY

HUD Housing Programs

September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive H...

September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive Housing for the Elderly (Section 202) – CFDA # 14.157 Planned Corrective Action: The Board of Directors acknowledges the required deposits to the replacement reserve account were not made. The Project is applying for a rent increase and deposits will be made as soon as the cash position is available to make the required deposits. Anticipated Completion Date: Upon approval of the rent increase.

View Audit 368472

Finding 1155982 (2024-001)

Material Weakness 2024

Borincana Foundation, Inc.

PR

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs § 200.328

Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prep...

Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prepared internally by the required due date, submission to the PRDOH reporting system was delayed pending review and approval of the prior month’s report by PRDOH . To strengthen compliance with reporting requirements, the Organization will implement the following corrective actions: • Internal documentation: Maintain dated copies of all monthly reports prepared by the 5th day following the reporting period to demonstrate timely preparation. • Communication with PRDOH: Retain written communications with PRDOH when reports cannot be submitted due to pending approvals, documenting the cause of delay. • Formal request: Submit a written request to PRDOH seeking clarification of reporting requirements and advocating for a process that permits timely submission regardless of system approval delays. • Monitoring: assign responsibility to the Finance and Compliance Officer to track reporting deadlines and ensure documentation of both preparation and submission efforts. Responsible Official: Thomas P. King Anticipated Completion Date: Ongoing – procedures to be implemented beginning with reports due for October 2025.

View Audit 368421

Finding 1155874 (2024-003)

Material Weakness 2024

South Delta Regional Housing Authority

MS

HUD Housing Programs

Finding 2024-003 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to...

Finding 2024-003 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to ensure that VMS reporting software is being fully and correctly utilized. We are also planning on additional training for HCV employees to make sure they are qualified to meet VMS reporting and documentation requirements.

View Audit 368256

Finding 1155873 (2024-002)

Material Weakness 2024

South Delta Regional Housing Authority

MS

HUD Housing Programs

To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended December 31, 2024 financial statements, it was determined that the unaudited financial data schedule was submitted to HUD after the deadline for unaudited financial data schedules had oc...

To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended December 31, 2024 financial statements, it was determined that the unaudited financial data schedule was submitted to HUD after the deadline for unaudited financial data schedules had occurred. Secondly, the Housing Authority did not conduct HQS re-inspections during the 30-day period required by HUD. And lastly, a desk review was performed by HUD and it was determined that the Housing Authority had not properly documented its calculation of monthly voucher amounts in its VMS reporting. Patricia Logan is responsible for implementing the corrective action plan. CAP developed to resolve audit findings: Finding 2024-001 - Internal Control over Financial Reporting – Unaudited Submission We concur with the recommendation and we will establish controls that ensure that the unaudited FDS filing occurs before March 31st of each year. This would include providing our fee accountant with all financial documents necessary to complete the unaudited FDS submission on a timely basis. We will also keep a list of all federal submission deadlines and we will request updates from our fee accountant on a regular basis. Finding 2024-002 - Section 8 HQS Inspection Deficiencies We concur with the recommendation and we will establish controls that ensure that re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. We are also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements.

View Audit 368256

Finding 1155831 (2024-006)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155830 (2024-005)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...

Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155829 (2024-004)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155828 (2024-003)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155777 (2024-002)

Material Weakness 2024

Oklahoma City Housing Authority

OK

Questioned Costs HUD Housing Programs

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There...

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:The Oklahoma City Housing Authority will develop and document formal procedures for reconciling inter-program accounts. We will establish a secondary review process and create a year-end close checklist that includes inter-program reconciliations. The authority will provide staff training on inter-program account recording and reconciliation requirements. Name(s) of the contact person(s) for corrective action: Jon Reininer Planned completion date for corrective action plan: Review process and checklist creation will be completed 12/31/2025

View Audit 368153 Questioned Costs: $1

Finding 1155768 (2024-001)

Material Weakness 2024

Wheeling Hospital, Inc.

WV

HUD Housing Programs Significant Deficiency

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no ...

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no longer with the organization and without prior knowledge of hospital finance personnel. Current Management had previously established controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements, but these arrangements were not caught before being signed. The HUD loan was retired and refinanced with another financial institution during 2024 so this will not be an issue going forward. Completion Date: September 23, 2025

View Audit 368139

Finding 1155756 (2024-001)

Material Weakness 2024

Telacu Housing - Pasadena, INC Dba Telacu Courtyard 122-Ee035-Wah-Np

CA

HUD Housing Programs

Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should m...

Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should maintain policies and procedures which help to ensure any substandard conditions are identified and corrected expeditiously. Management should continue to conduct routine unit and general property inspections using the NSPIRE physical inspection checklist provided by HUD and deficiencies should be corrected in a timely manner. Management should ensure all necessary repairs have been made and file a written report with the local field office, certifying to the repairs or mitigation of the H&S items. Actions Taken or Planned on the Finding: Management concurs with the finding and recommendation. Management has responded to this inspection report and has addressed all deficiencies. Management will implement a process of self-inspection of units and common areas. In July 2025, a new inspection was performed by a representative of HUD. The Property received a score of 81.

View Audit 368091

Finding 1155752 (2024-002)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Com...

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Comprehensive Compliance Monitoring Review review by the Seattle Field Office of the U.S. Department of Housing and Urban Development. Their review report dated May 23, 2024 identified a number of findings and recommendations which were implemented in June and July 2024 by the Housing Authority of Okanogan County. The Housing Authority of Okanogan County provided the Seattle Field Office of the U.S. Department of Housing and Urban Development supporting information documenting resolution and correction of each item identifi ed in thei r report. On October 30. 2024 Seattle Field Office of the U.S. Department of Housing and Urban Development issued a letter documenting that the Authority has fully remedied each finding.

View Audit 368039

Finding 1155749 (2024-001)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Reporting

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance...

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance with Federal requirements. We are reviewing our year end accounting procedures and have implemented several changes ensuring our 2024 required Federal reports will be completed and filed timely.

View Audit 368039

Finding 1155730 (2024-001)

Material Weakness 2024

Houston Advanced Research Center

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, ...

Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Management’s response: Management concurs with the finding. This issue arose because the non-federal flow-through sponsor required certain in-kind cost share amounts to be invoiced as direct expenses, which conflicted with federal cost principles. It is important to note that while the questioned costs increased reported revenue for 2024, the program had unreimbursed expenditures. Corrective actions were implemented in the first half of 2025, including the hiring of new Grants and Contracts Management staff and strengthening of internal controls, to ensure compliance with federal requirements and prevent recurrence in future reporting. Responsible officer: Carmen Osier, Director of Business Operations. Estimated completion date: June 30, 2025.

View Audit 368026 Questioned Costs: $1

Finding 1155729 (2024-008)

Material Weakness 2024

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Material Weakness

Finding 2024-008 See response to finding 2024-004.

View Audit 368025

Finding 1155728 (2024-007)

Material Weakness 2024

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Material Weakness

Finding 2024-007 See response to finding 2024-003.

View Audit 368025

Finding 1155725 (2024-001)

Material Weakness 2024

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Eligibility Significant Deficiency

The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and som...

The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and some at the decision of staff. Initial eligibility is currently being restructured with an emphasis on new admissions. All procedures and processes are being evaluated for accuracy, with emphasis on the noted area of noncompliance and includes a complete review and update to the Administrative Plan. There will be increased staff training and file review. In July 2024, TGHA transitioned project-based files from a property management team to the Housing Choice Voucher Department. The files had not been electronically stored. Evidence pointed to deficiencies in file maintenance. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the programs, including staff capability, training and monitoring. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. TGHA files were fully in order by July 2025.

View Audit 368012

Finding 1155699 (2024-001)

Material Weakness 2024

Housing Authority of Breckenridge

TX

HUD Housing Programs

Corrective Action Plan - Unknown HUD deposits. Contact person - Executive Director, Landi Crossman. Phone: 254-559-5996. Corrective action planned - Copies of HUD draw-down requisitions will be sent to the PHA's fee accountant when funds are drawn down. Anticipated completion date - Immediately.

View Audit 367988

Finding 1155694 (2024-003)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation o...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation of a comprehensive HCV Administrative Plan. The Administrative Plan was approved by the Board on December 3, 2024, and Chapter 17 discusses the Mainstream program and program eligibility. It is the opinion of Milton Housing Authority that the matter has been resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155693 (2024-002)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance a...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance and documentation of SEMAP. There has been staff turnover and increased training will assist this staff member to better understand the process. Staff is working more closely with local HUD staff to better understand their expectations and protocol. Planned Implementation Date of Corrective Action: September 24, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155692 (2024-001)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Special Tests & Provisions

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement w...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement with Milton Housing Authority’s new banking partner in 2024. A general depository has been completed in 2025 and it is the opinion of Milton Housing Authority that the matter is resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155684 (2024-001)

Material Weakness 2024

St. Anthony's Housing for the Elderly Corporation

DE

Eligibility HUD Housing Programs

Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting ...

Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting documentation and verify the accuracy and completeness of this supporting documentation. In addition, management will implement quarterly reconciliation procedures. Finally, relevant personnel will receive a training refresher. Immediately and tis will be monitored on an ongoing basis.

View Audit 367956

Corrective Action Plans

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