Corrective Action Plans

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4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to reimburse the amount due to the project and establish procedures to ensure reimbursement for shared costs and related receivables are made timely ...
4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to reimburse the amount due to the project and establish procedures to ensure reimbursement for shared costs and related receivables are made timely in accordance with established policy. b. Action(s) Taken or Planned on the Finding We will implement procedures to ensure shared costs are reimbursed on a consistent and regular basis.
2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to deposit $21,146 into the replacement reserve account or obtain evidence of HUD approval. b. Action(s) Taken or Planned on the Finding Management a...
2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to deposit $21,146 into the replacement reserve account or obtain evidence of HUD approval. b. Action(s) Taken or Planned on the Finding Management acknowledges that two replacement reserve withdrawals dated February 14, 2025 were processed prior to obtaining HUD's written approval. This occurred due to a temporary lapse in oversight during a staff absence. We will attempt to retroactively obtain HUD approval for the withdrawal.
Project Legal Name: Catherine Booth Residence, Inc., A North Carolina Corporation HUD Project No.: 053-EE131 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/24-9/30/25 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Fi...
Project Legal Name: Catherine Booth Residence, Inc., A North Carolina Corporation HUD Project No.: 053-EE131 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/24-9/30/25 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit in a timely manner. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before pa...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in January 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Condition: The Project's replacement reserve cash balance was underfunded at December 31, 2025. Recommendation: The Project should deposit $360 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $3...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Condition: The Project's replacement reserve cash balance was underfunded at December 31, 2025. Recommendation: The Project should deposit $360 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $360 into the replacement reserve account in February 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-757-3038.
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project withdrew more funds from the replacement reserve account during 2024 than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with ...
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project withdrew more funds from the replacement reserve account during 2024 than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with the finding. The Project deposited $90 into the replacement reserve account in February 2026. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees by $1,959 to the management company. Recommendation: The management company should reduce the existing management fee payable by $1,959. Action ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees by $1,959 to the management company. Recommendation: The management company should reduce the existing management fee payable by $1,959. Action Taken: The Project agrees with the finding. The management company reduced the management fee payable by $1,959 during February 2026.
The Organization agrees with the finding. The file in question was corrected January 14, 2026.
The Organization agrees with the finding. The file in question was corrected January 14, 2026.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project made two replacement reserve withdrawals for the same invoice during 2024. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve acc...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project made two replacement reserve withdrawals for the same invoice during 2024. Recommendation: The Project should repay the amount improperly withdrawn from the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $835 into the replacement reserve account during March 2026 to correct the finding. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
The Organization agrees with the finding. The file in question was corrected February 24, 2026.
The Organization agrees with the finding. The file in question was corrected February 24, 2026.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to ma...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in March 2026. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
The Organization agrees with the finding. The amount owed, $210, was deposited into the Replacement Reserves account in February 2026.
The Organization agrees with the finding. The amount owed, $210, was deposited into the Replacement Reserves account in February 2026.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should rec...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in December 2025 and will be corrected on the March 2026 HAP voucher. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
The Organization agrees with the finding. The amount owed, $2,056, was repaid to Replacement Reserves in February, 2026.
The Organization agrees with the finding. The amount owed, $2,056, was repaid to Replacement Reserves in February, 2026.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices b...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid an incorrect amount for an invoice related to Project expenses. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in December 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's signed application. Recommendation: Project management should be reminded that obtaining proper documentation d...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested did not contain a copy of the tenant's signed application. Recommendation: Project management should be reminded that obtaining proper documentation during the move-in process is important in tenant management. Action taken: The Project agrees with the finding. Project management will be reminded to obtain the proper documentation during the move-in process. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper a...
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in December 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Recommendation: The Proje...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action Taken: The Project agrees with the finding. Tenant rent was recomputed in December 2025 and will be corrected on the February 2026 HAP voucher.
Finding 2025-004 – Section 8 Waiting List – Eligibility – Internal Control over Waiting List – Noncompliance and Significant Deficiency – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Waiting List Procedures The agency will establish and enforce stand...
Finding 2025-004 – Section 8 Waiting List – Eligibility – Internal Control over Waiting List – Noncompliance and Significant Deficiency – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Waiting List Procedures The agency will establish and enforce standardized procedures for: • Application intake (date/time stamping) • Placement order and preference verification • Updating applicant status • Removal and reinstatement processes All procedures will align with program regulations and be clearly documented. 2. Waiting List Management System Controls The agency will implement or strengthen controls within its waiting list system to ensure: • Automatic date/time tracking of applications • Secure user access with role-based permissions • Audit trails showing all changes (additions, updates, removals) Manual logs will be maintained if system functionality is limited. 3. Periodic Waiting List Updates & Purging The waiting list will be updated regularly to maintain accuracy: • Scheduled update notices (e.g., annually or biannually) • Proper documentation of applicant responses • Removal of ineligible or unresponsive applicants with documented justification 4. Supervisory Review & Oversight A supervisor will conduct routine reviews of waiting list activities, including: • Verification of proper placement and preferences • Review of removals and selections • Approval of any deviations from standard procedures 5. Staff Training All HCV staff involved in waiting list management will receive training on: • HUD and agency requirements • Preferences and ranking procedures • Proper documentation and recordkeeping • Fair housing compliance Refresher training will be conducted periodically. 6. Internal Quality Control Monitoring The agency will conduct periodic internal audits of the waiting list to ensure: • Compliance with policies • Accurate applicant ranking • Proper documentation of all actions Findings will be documented, and corrective actions will be implemented promptly. 7. Policy & Administrative Plan Updates The agency has revise its Administrative Plan to include: • Detailed waiting list procedures • Internal control measures • Selection and preference verification processes All updates will be approved and communicated to staff. 8. Documentation Retention The agency will maintain complete documentation for: • Applications received • Preferences verified • Correspondence with applicants • Reasons for removal or denial Files will be retained in accordance with recordkeeping requirements. Person Responsible- Consuela Knight, Director of HCV Programs Anticipated Completion Date - September 30, 2026
Finding 2025-003 – Section 8 Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Eligibility Checklist A comprehensive eligibility checklist wi...
Finding 2025-003 – Section 8 Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Section 8 Housing Assistance Cluster Program – ALNs 14.871, 14.879, and 14.EHV 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed and required for all participant files. This checklist will ensure all required documents (income verification, identification, citizenship status, etc.) are obtained, reviewed, and properly filed before approval. Please see the above attachment regarding the checklist. 2. File Review & Approval Process All participant files will undergo a two-tier review process: • Initial review by the assigned staff member • Secondary review and approval by a supervisor prior to final eligibility determination No file will be approved without documented supervisory sign-off. 3. Staff Training All staff responsible for eligibility determinations will receive mandatory training on: • Program eligibility requirements • Proper documentation standards • File organization and recordkeeping procedures Refresher training will be conducted annually or as regulations change. 4. Internal Quality Control Audits Monthly random file audits will be conducted to ensure compliance with eligibility requirements and documentation standards. Findings will be documented, and corrective feedback will be provided to staff. 5. Written Policies & Procedures Update The agency has update its written policies and procedures manual to include: • Step-by-step eligibility determination processes • Documentation requirements • File retention and organization standards • Quality control measures All staff will be required to acknowledge and follow updated procedures. 6. File Organization Standardization All participant files (physical and/or electronic) will follow a uniform structure to ensure consistency, accessibility, and completeness. 7. Tracking & Monitoring System A tracking system (manual log or software-based) will be implemented to monitor: • Missing documents • Pending verifications • File status (intake, review, approved) Person Responsible- Consuela Knight, Director of HCV Programs Anticipated Completion Date - September 30, 2026
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed ...
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed and required for all participant files. This checklist will ensure all required documents (income verification, identification, citizenship status, etc.) are obtained, reviewed, and properly filed before approval. Please see the above attachment regarding the checklist. 2. File Review & Approval Process All resident files will undergo a two-tier review process: • Initial review by the assigned staff member • Secondary review and approval by a supervisor prior to final eligibility determination No file will Be approved without documented supervisory sign-off. 3. Staff Training All staff responsible for eligibility determinations will receive mandatory training on: • Program eligibility requirements • Proper documentation standards • File organization and recordkeeping procedures Refresher training will be conducted annually or as regulations change. 4. Internal Quality Control Audits Monthly random file audits will be conducted to ensure compliance with eligibility requirements and documentation standards. Findings will be documented, and corrective feedback will be provided to staff by supervisor. 5. Written Policies & Procedures Update The agency has updated its written policies and procedures manual to include: • Step-by-step eligibility determination processes • Documentation requirements • File retention and organization standards • Quality control measures All staff will be required to acknowledge and follow updated procedures. 6. File Organization Standardization All resident files (physical and/or electronic) will follow a uniform structure to ensure consistency, accessibility, and completeness. 7. Tracking & Monitoring System A tracking system (manual log or software-based) will be implemented to monitor: • Missing documents • Pending verifications • File status (intake, review, approved) Person Responsible- Shanetta Moye, Deputy Director/COO Anticipated Completion Date - September 30, 2026
Finding 2025-001 - Internal Controls and Accounting for Capital Fund Grants – Cash Management and Special Tests and Provisions – Noncompliance and Significant Deficiency Capital Fund Grant Program ALN #14.872 Public and Indian Housing ALN #14.850 Corrective Action Plan: The Housing Authority of the ...
Finding 2025-001 - Internal Controls and Accounting for Capital Fund Grants – Cash Management and Special Tests and Provisions – Noncompliance and Significant Deficiency Capital Fund Grant Program ALN #14.872 Public and Indian Housing ALN #14.850 Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year September 30, 2026: a. Accounting staff will be sent to Capital Fund Training. b. Funds will be drawn and paid within 3 days of receipt. c. Funds will be drawn from appropriate BLI and distributed to the eligible line number. d. Grant end dates will be monitored to prevent loss of funding. Person Responsible: Joseph L Regan, Chief Financial Officer Anticipated Completion Date: September 30, 2026
As reported in the Institutes fiscal 2024 Corrective Action Plan, in May 2025, the Institute revised its current procedures to include having an employee independent from the exit conference process review that any student not enrolled in a new semester or that is enrolled at less than half time sta...
As reported in the Institutes fiscal 2024 Corrective Action Plan, in May 2025, the Institute revised its current procedures to include having an employee independent from the exit conference process review that any student not enrolled in a new semester or that is enrolled at less than half time status has received proper exit conferencing and that exit conferencing has been properly documented. Two of the findings in the current fiscal 2025 occurred prior to the May revision by the Institute of its procedures. The third finding occurred during a period that the independent party performing the review function was on leave due to a death in the family. The Institute recognizes the importance of ensuring that exit conferences are performed timely and properly documented. Management has met with its staff involved in this process to emphasize its importance. Additionally, an additional staff member has been assigned to perform the review procedures if the staff member responsible is not available to timely perform the procedures.
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: A Due From Sponsor exists on the financial statements at year-end. Recommendation: The Sponsor should reimburse the Project immediately. Action Taken: The Project agrees with the finding. The Project's sponsor will reimburse ...
FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: A Due From Sponsor exists on the financial statements at year-end. Recommendation: The Sponsor should reimburse the Project immediately. Action Taken: The Project agrees with the finding. The Project's sponsor will reimburse the Project as soon as possible. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 28 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before pa...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 28 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. The finding was corrected in March 2026.
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