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Corrective Action Plans

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Finding 1153810 (2024-003)
Material Weakness 2024
Wadesboro Housing Authority
NC
HUD Housing Programs
Utility Allowances not reviewed at least annually (Housing Choice Voucher Program ALN# 14.871) We will implement controls to ensure utility allowances are reviewed annually. Date of completion: July 8, 2025
Utility Allowances not reviewed at least annually (Housing Choice Voucher Program ALN# 14.871) We will implement controls to ensure utility allowances are reviewed annually. Date of completion: July 8, 2025
View Audit 366907
Finding 1153809 (2024-002)
Material Weakness 2024
Wadesboro Housing Authority
NC
Cash Management HUD Housing Programs § 200.305
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
View Audit 366907
Finding 1153799 (2024-002)
Material Weakness 2024
Maxton Housing Authority
NC
HUD Housing Programs Eligibility Reporting
Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...
Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately
View Audit 366895
Finding 1153798 (2024-004)
Material Weakness 2024
Full Circle Communities, INC
IL
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Managem...
Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation. Management is in the process of implementing internal control processes to ensure compliance with applicable regulations. The audit report for the year ended December 31, 2024 has been submitted to HUD. No further action is required.
View Audit 366892
Finding 1153797 (2024-003)
Material Weakness 2024
Full Circle Communities, INC
IL
Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring
Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommend...
Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation.
View Audit 366892
Finding 1153796 (2024-002)
Material Weakness 2024
Full Circle Communities, INC
IL
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, AR Preservation, LP prepaid management fees of $42,201. Action(s) taken or planned on the finding: The Agent will reduce the fees charged in the following periods by $42,201.
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, AR Preservation, LP prepaid management fees of $42,201. Action(s) taken or planned on the finding: The Agent will reduce the fees charged in the following periods by $42,201.
View Audit 366892
Finding 1153795 (2024-001)
Material Weakness 2024
Full Circle Communities, INC
IL
HUD Housing Programs Special Tests & Provisions
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on...
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on the finding: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2024, the Agent has implemented the use of a third-party service to aid in the recertification process. Management intends to correct all noncompliance in 2025.
View Audit 366892
Finding 1153767 (2024-003)
Material Weakness 2024
Township of Bloomfield
NJ
Questioned Costs HUD Housing Programs Eligibility
1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...
1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing
View Audit 366862 Questioned Costs: $1
Finding 1153759 (2024-002)
Material Weakness 2024
Sawyer County Housing Authority
WI
HUD Housing Programs Eligibility Significant Deficiency § 200.303
Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...
Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025
View Audit 366846
Finding 1153758 (2024-001)
Material Weakness 2024
Sawyer County Housing Authority
WI
HUD Housing Programs Significant Deficiency Eligibility
Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...
Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025
View Audit 366846
Finding 1153681 (2024-003)
Material Weakness 2024
Ridgecrest at Richfield
VA
HUD Housing Programs Allowable Costs / Cost Principles
Action plan for two missing leases For FY25, only 2 months exist. During this time, leases were signed and placed in physical files in the business office on the property. The property closed on 12/1/2024 so the new owners do have the signed leases. proposed completion date: Immediately.
Action plan for two missing leases For FY25, only 2 months exist. During this time, leases were signed and placed in physical files in the business office on the property. The property closed on 12/1/2024 so the new owners do have the signed leases. proposed completion date: Immediately.
View Audit 366834
Finding 1153680 (2024-002)
Material Weakness 2024
Ridgecrest at Richfield
VA
Cash Management HUD Housing Programs
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. Per the corrective action plan for FY24, "Mary Clements, CFO, the only accounting professional left at Richfield, was set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed a...
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. Per the corrective action plan for FY24, "Mary Clements, CFO, the only accounting professional left at Richfield, was set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed and funds will be sent to the reserve within 60 days after the end of the fiscal year. The FY22 deposit is combined with the FY23 deposit on form 93486. The deposit for FY23 is also late. I have notified Evangeline Hilboldt at Lument. When she receives the payment, she will mark both years as complying. The deposit is being sent today, 8/2/2024." However, several days after the transfer, the transfer was rejected. I booked the rejection and did not resend the funds. I set a reminder for FY24, so I was reminded on November 15th to send the funds and the form 93486 by 11/29/2024. However, by this date, we knew that the closing of the property was happening on 12/1/2024. No funds were sent in. The loan was paid off on 12/5/2024, and no future payments will be needed. The reserve was accounted for in the closing. proposed completion date: Immediately.
View Audit 366834
Finding 1153679 (2024-001)
Material Weakness 2024
Ridgecrest at Richfield
VA
Cash Management HUD Housing Programs
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. Per the corrective action plan for FY24, "Mary Clements, CFO, the only accounting professional left at Richfield, was set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed a...
Action plan to improve the filing process for Ridgecrest Surplus cash deposit. Per the corrective action plan for FY24, "Mary Clements, CFO, the only accounting professional left at Richfield, was set an annual reminder for 45 days after the end of the fiscal year. HUD form 93486 will be completed and funds will be sent to the reserve within 60 days after the end of the fiscal year. The FY22 deposit is combined with the FY23 deposit on form 93486. The deposit for FY23 is also late. I have notified Evangeline Hilboldt at Lument. When she receives the payment, she will mark both years as complying. The deposit is being sent today, 8/2/2024." However, several days after the transfer, the transfer was rejected. I booked the rejection and did not resend the funds. I set a reminder for FY24, so I was reminded on November 15th to send the funds and the form 93486 by 11/29/2024. However, by this date, we knew that the closing of the property was happening on 12/1/2024. No funds were sent in. The loan was paid off on 12/5/2024, and no future payments will be needed. The reserve was accounted for in the closing. proposed completion date: Immediately.
View Audit 366834
Finding 1153653 (2024-003)
Material Weakness 2024
Corvallis Caring Place Project No. 126-22128
OR
Questioned Costs HUD Housing Programs Reporting
Unauthorized Change in Management Agent and Unauthorized Distribution We agree with this finding. During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. Subsequent to year end, the Organization has changed to a new property...
Unauthorized Change in Management Agent and Unauthorized Distribution We agree with this finding. During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. Subsequent to year end, the Organization has changed to a new property management company during 2025 which is approved by HUD.
View Audit 366819 Questioned Costs: $1
Finding 1153652 (2024-002)
Material Weakness 2024
Corvallis Caring Place Project No. 126-22128
OR
Reporting HUD Housing Programs
Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) We agree with this finding. The annual financial statement audit for the year ending December 31, 2023 was not completed and submitted to the Federal Audit Clearinghouse by the sta...
Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) We agree with this finding. The annual financial statement audit for the year ending December 31, 2023 was not completed and submitted to the Federal Audit Clearinghouse by the statutory due date of September 30, 2024 and the HUD REAC AFS was not submitted by September 30, 2024 as required. The prior property manager for 2024 was terminated effective March 31, 2025 and has been replaced by a new property management company. The new property management agent is familiar with HUD and federal reporting requirements and will submit future reports in a timely manner.
View Audit 366819
Finding 1153549 (2024-002)
Material Weakness 2024
Eau Claire County Housing Authority
WI
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
Time and Effort Documentation Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to support time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the ...
Time and Effort Documentation Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to support time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will verify that actual time is tracked to comply with the requirements. Name of the contact person responsible for corrective action: Nicole Benson Planned completion date for corrective action plan: December 31, 2025
View Audit 366813
Finding 1153547 (2024-001)
Material Weakness 2024
Eau Claire County Housing Authority
WI
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Timely Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the Authority develop a process to ensure that rent reasonableness calculations are completed prior to becoming effective Explanation of disagreement with audit finding: There is no disagreement with ...
Timely Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the Authority develop a process to ensure that rent reasonableness calculations are completed prior to becoming effective Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are completed timely and enforce processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Nicole Benson Planned completion date for corrective action plan: December 31, 2025
View Audit 366813
Finding 1153479 (2024-001)
Material Weakness 2024
Ecostudies Institute
WA
Subrecipient Monitoring HUD Housing Programs Reporting § 200.329
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025
View Audit 366729
Finding 1153478 (2024-001)
Material Weakness 2024
Mississippi Regional Housing Authority II
MS
HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties
Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation o...
Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation of a rent reasonableness policy and process. To support this effort, we entered into a contract with MRI to provide us with the rent reasonableness software. Last year we supplied MRI with the necessary property addresses and zip codes to begin the analysis. Due to the complexity of the implementation and the volume of data required, the setup process took time. We are now actively incorporating rent reasonableness determinations into all tenant files during annual recertifications and interims. With nearly 700 families in our program, this is an ongoing process, but significant progress has been made. Our team is fully committed to ensuring full compliance with HUD regulations, and we continue to work diligently toward that goal. In addition, to ensure continued compliance and to maintain the integrity of our files, the HCV Supervisor will be conducting weekly audits. This internal quality control measure helps us identify and address any inconsistencies or issues in a timely manner.
View Audit 366728
Finding 1153455 (2024-001)
Material Weakness 2024
Bladenboro Housing Authority
NC
Eligibility HUD Housing Programs Reporting
Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...
Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately
View Audit 366705
Finding 1153325 (2024-006)
Material Weakness 2024
County of Trinity
CA
Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring
Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is p...
Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the HOME grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.
View Audit 366553 Questioned Costs: $1
Finding 1153324 (2024-005)
Material Weakness 2024
County of Trinity
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees ...
Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequate close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.
View Audit 366553 Questioned Costs: $1
Finding 1153317 (2024-004)
Material Weakness 2024
County of Trinity
CA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is perf...
Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the CDBG grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for correcting action plan: Completed and on-going.
View Audit 366553 Questioned Costs: $1
Finding 1153305 (2024-001)
Material Weakness 2024
Las Villas De Magnolia, Inc.
TX
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN: Name and Number of the Project: Las Villas de Magnolia, Inc. No. 447-EE123 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 r...
CORRECTIVE ACTION PLAN: Name and Number of the Project: Las Villas de Magnolia, Inc. No. 447-EE123 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 I: Section 202 Capital Advance, CFDA 14: 157 CORRECTIVE ACTION TCOMPLETED: Cleared: On March 31, 2025, the Company transferred $2,000 to the residual receipts account. 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 US. 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 Mr. Stewart Grounds, Chief Financial Officer.
View Audit 366528 Questioned Costs: $1
Finding 1153304 (2024-002)
Material Weakness 2024
Benet Place South
MN
HUD Housing Programs Material Weakness Reporting
Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...
Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.
View Audit 366520
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