Corrective Action Plans

Finding 1153303 (2024-004)

Material Weakness 2024

Benet Place

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. Explanation of disagreement with audit finding: Th...

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. 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 processes related to review and approval to ensure monthly replacement reserve deposits are made.

View Audit 366519 Questioned Costs: $1

Finding 1153302 (2024-003)

Material Weakness 2024

Benet Place

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 366519

Finding 1153301 (2024-002)

Material Weakness 2024

Benet Place

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. 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 month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.

View Audit 366519 Questioned Costs: $1

Finding 1153300 (2024-002)

Material Weakness 2024

St Croix Valley Supportive Housing for the Elderly, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be re...

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The issue arose due to a salary allocation being missed during the general ledger conversion. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project. Names of the contact persons responsible for corrective action: Tom Krolak Planned completion date for corrective action plan: December 31, 2025

View Audit 366518 Questioned Costs: $1

Finding 1153297 (2024-001)

Material Weakness 2024

Dunn Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public...

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately

View Audit 366512

Finding 1153274 (2024-003)

Material Weakness 2024

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Project will strengthen controls over timely performance and appropriate documentation of all required inspections and re-inspections in accordance with quality control standards. Contact: Latweeta Smyers, Executive Director Anticipated Completion Date: 10/31/25

View Audit 366467

Finding 1153271 (2024-002)

Material Weakness 2024

Housing Authority of the City of Lafayette

LA

HUD Housing Programs

The Project will strengthen controls over record keeping and maintenance of tenant files with an increased emphasis on timely and appropriate documentation ensuring compliance with all HUD requirements. Contact: Latweeta Smyers, Executive Director Anticipated Completion Date: 10/31/25

View Audit 366467

Finding 1153143 (2024-002)

Material Weakness 2024

Economic Improvement Council INC

NC

HUD Housing Programs Reporting Subrecipient Monitoring

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the...

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the CEO, CFO, and HCV Director to ensure that all required FDS submissions are prepared, reviewed, and submitted by HUD’s established deadlines. Procedures are being implemented to track deadlines and monitor submission progress to avoid future delays. The FY 2023 audited FDS will be coordinated and submitted by September 26, 2025. EIC will also coordinate with Aprio to complete and file the FY 2024 audited FDS submission upon completion of the FY 2024 audit. FY 2023 Audited FDS: To be filed by September 26, 2025. FY 2024 Audited FDS: To be completed in coordination with Aprio. FY 2025 Unaudited FDS: Due August 30, 2025. FY 2025 Audited FDS: Due March 31, 2026. All future FDS submissions will be completed by the required HUD deadlines. Mrs. Marisa Stanley, Fee Accountant, Dr. Landon B. Mason, Executive Director, Ms. Jose Taylor, CFO, Mr. Ernest Hines, HCV Director.

View Audit 366372

Finding 1153092 (2024-004)

Material Weakness 2024

City of Montebello

CA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...

Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe.

View Audit 366333

Finding 1152932 (2024-002)

Material Weakness 2024

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfi...

FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake income and rent calculations: one (1) Special Programs Coordinator, four (4) HCV Specialists and one (1) Program Integrity Specialist. Of those six (6) employees, only one had a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA experienced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2024. The Springfield Housing Authority hired third party consultants to assist with annual recertifications in the 3rd Quarter of 2023 that continued through December 31, 2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists during the 2024 fiscal year. The Director of HCV, HCV Manager, HCV Specialists, HCV Special Programs Coordinator and Program Integrity Specialist were provided additional internal and external training opportunities in HCV rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for HCV program participants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional external training opportunities in Housing Choice Voucher program income and rent calculations and program integrity within sixty (60) days of employment. • The HCV Director and/or Manager will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler Anticipated Completion Date: December 31, 2025

View Audit 366267

Finding 1152931 (2024-001)

Material Weakness 2024

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from...

FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from two points in time through the fiscal year. It was noted that the identified errors were from the second half of the fiscal year tenant actions (July- December) when the Springfield Housing Authority experienced a staffing shortage in both the Program Integrity and Asset Manager functions of the Public Housing program. The majority of identified errors were found in instances where the public housing operations was short staffed in five positions (2 Asset Managers, 1 Program Integrity Specialist, 1 Occupancy Specialist and 1 Inspector). Staffing stabilization at the first half of the fiscal year gave way to a higher than usual turnover rate in the positions that conduct rent calculations, file audits and inspections during the latter part of FY2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. The Asset Managers, Occupancy Specialists and Program Integrity Specialists were provided additional internal and external training opportunities in low rent public housing rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired Asset Managers, Occupancy Specialists and Program Integrity Specialists will be provided with additional external training opportunities in low rent public housing rent calculations and program integrity within sixty (60) days of employment. • The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2025

View Audit 366267

Finding 1152926 (2024-003)

Material Weakness 2024

Guam Housing and Urban Renewal Authority

GU

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions

Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited...

Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. Once the above is addressed and completed, rolliong forward equity balances will be pre-populated in the PASS-PH and will align with the Authority’s General Ledger accounts. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD

View Audit 366245

Finding 1152923 (2024-002)

Material Weakness 2024

Guam Housing and Urban Renewal Authority

GU

HUD Housing Programs Subrecipient Monitoring Reporting

Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as re...

Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. FDS line items 11170, 11180, 96900 are calculated amounts in the FASS-PH. These FDS line items are not reported in the Authority’s General Ledget Accounts, therefore a comparison should not be performed. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD

View Audit 366245

Finding 1152920 (2024-001)

Material Weakness 2024

Guam Housing and Urban Renewal Authority

GU

Subrecipient Monitoring HUD Housing Programs Reporting

Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nat...

Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available

View Audit 366245

Finding 576340 (2024-002)

Significant Deficiency 2024

Community Directions, Inc.

LA

HUD Housing Programs Cash Management Special Tests & Provisions

FINDING #2024-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 was underfunded in the amount of $750 at December 31, 2023. The entity made an additional payment of $650 during the year, leaving a balance of $125 underfunded at D...

FINDING #2024-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 was underfunded in the amount of $750 at December 31, 2023. The entity made an additional payment of $650 during the year, leaving a balance of $125 underfunded at December 31, 2024. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.

View Audit 366207

Finding 576338 (2024-001)

Significant Deficiency 2024

Community Directions, Inc.

LA

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

FINDING #2024-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, P...

FINDING #2024-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phase 5 had surplus cash in the amount of $1,379. Parsk Ridge Apartments, Phase 6 had surplus cash in the amount of $1,706. The Entity paid the surplus cash for Park Ridge Apartments, Phase 3 and Phase 6, leaving a balance of $3,456 at December 31, 2024. Recommendation: The management agent should compute an estimate of surplus cash for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent should make an installment payment on the HOME note. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, an installment payment will be made on the loan.

View Audit 366207

Finding 576337 (2024-002)

None 2024

City of Fort Lauderdale

FL

Subrecipient Monitoring Cash Management HUD Housing Programs

Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...

Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.

View Audit 366205

Finding 576336 (2024-001)

Significant Deficiency 2024

City of Fort Lauderdale

FL

Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303 § 200.328

Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...

Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.

View Audit 366205

Finding 576322 (2024-002)

Material Weakness 2024

Pro Viviendas Iv, Inc.

PR

HUD Housing Programs Material Weakness Special Tests & Provisions

Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing t...

Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final notification to ensure the correct collateral requirements are met. Evidence of resolution will be sent to HUD. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Vice-President. The estimated completion date for the finding is June 30, 2025.

View Audit 366194

Finding 576321 (2024-001)

Significant Deficiency 2024

Pro Viviendas Iv, Inc.

PR

HUD Housing Programs Cash Management

Finding No. 2024–001 - REPLACEMENT RESERVE DEPOSITS Contact Peron: Carmen G. Rivera Proposed Completion Date: Resolved Corrective Action: Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.

View Audit 366194

Finding 576314 (2024-004)

Significant Deficiency 2024

Yakama Nation Housing Authority

WA

HUD Housing Programs Material Weakness Significant Deficiency § 200.303

Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work...

Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work on a project. Estimated Completion Date: October 1, 2025

View Audit 366187

Finding 576312 (2024-002)

Material Weakness 2024

Yakama Nation Housing Authority

WA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303

Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process an...

Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process and will implement recommendations from HUD. Estimated Completion Date: December 31, 2025

View Audit 366187

Finding 576144 (2024-001)

Material Weakness 2024

Stevens Point Housing Authority

WI

Procurement, Suspension & Debarment HUD Housing Programs

The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA r...

The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA received four (4) proposals. The final step is to have a Board meeting to decide the winning bid in August/September 2025.

View Audit 366054

Finding 576109 (2024-001)

Significant Deficiency 2024

Cote Brilliante Presbyterian Church Housing Corporation

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be ...

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be maintained and made available for audit verification. Elimination of Interproject Borrowing - Effective immediately, the Project has ceased the practice of borrowing funds from other HUD-assisted projects. Future interproject transactions will not be initiated unless expressly authorized by HUD. Polidy Development and Implementation - The Project will adopt a written policy governing cash management and interproject transactions by September 30, 2025. The policy will prohibit interproject loans without HUD approval and establish procedures for timely monitoring of accounts payable. Training and Oversight - Project staff responsible for financial reporting will receive training on HUD requirements and Uniform Guidance within 120 days. In addition, management will review monthly financial reports to ensure no interproject balances exist.

View Audit 366023 Questioned Costs: $1

Finding 576049 (2024-002)

Material Weakness 2024

City of Winslow, Arizona

AZ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated...

Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation. Vacancies for certain position are hard to fill in rural Arizona such as the City of Winslow. Due to a vacancy in the PHA, the Director was managing the financials and the day‐to‐day activities for the rental properties onsite as well as doing the required inspections of housing vouchers offsite. The overwhelming responsibilities have been the cause of the aforementioned findings. Moving forward, management acknowledges the need to reassign staff to the PHA when there is a vacancy. The PHA has been fully staffed the latter part of fiscal year 2024 and has implemented the recommendations of the independent auditors during fiscal year 2025.

View Audit 365941

Corrective Action Plans

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