Corrective Action Plans

Finding 1218296 (2025-001)

Material Weakness 2025

FL

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Action Taken: The Department has taken immediate corrective action to address the deficiencies identified in the files audited. All noted discrepancies are being reviewed and are in the process of being corrected, and revised Form HUD-50058 submissions will be completed and transmitted, where requir...

Action Taken: The Department has taken immediate corrective action to address the deficiencies identified in the files audited. All noted discrepancies are being reviewed and are in the process of being corrected, and revised Form HUD-50058 submissions will be completed and transmitted, where required. The Department maintains established procedures, systems, and internal controls designed to support compliance with applicable HUD requirements. To further strengthen these controls, enhancements are currently underway to improve the timeliness of processing activities, ensure accurate and thorough income verification, and enforce proper application of abatements. Additionally, the Department is implementing more robust quality control (QC) measures to verify that all required documentation is consistently obtained, reviewed, and retained. To reinforce oversight, the Department is expanding its existing QC and Housing and Community Development (HCD) review processes. This includes the implementation of a front-line supervisory review of a representative sample of recertifications prior to the submission of Form HUD-50058. This added layer of review is intended to proactively identify and correct potential errors, ensuring accuracy, completeness, and full regulatory compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Nathan Kogon, Director at (786) 469-4120. The process to start correcting the issue discussed above is currently underway, and significant progress is expected for the next fiscal year end audit.

View Audit 404539

Finding 1218215 (2025-004)

Material Weakness 2025

New Phoenix Park I LLC

CA

HUD Housing Programs Questioned Costs Eligibility

Finding 2025-004: Eligibility- Inconsistent Tenant Rent Across Documentation Type: Significant Deficiency Condition: During testing of tenant files, two instances where the tenant rent on the rent roll/rent change notice (Subsidy Adjustment Notice) did not agree to the tenant rent on the Tenant Inco...

Finding 2025-004: Eligibility- Inconsistent Tenant Rent Across Documentation Type: Significant Deficiency Condition: During testing of tenant files, two instances where the tenant rent on the rent roll/rent change notice (Subsidy Adjustment Notice) did not agree to the tenant rent on the Tenant Income Certification. Management agrees with the finding. Management will implement a secondary review process to reconcile tenant rent amounts across all documentation before finalizing rent changes or submitting files to the PHA. A. Management will coordinate with Compliance Manager to establish a review process to ensure tenant rent amounts are reconciled and consistent across the TIC, rent roll, and all subsidy adjustment notices prior to submission to the public housing authority. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26

View Audit 404487

Finding 1218214 (2025-003)

Material Weakness 2025

New Phoenix Park I LLC

CA

HUD Housing Programs

Finding 2025-003: Eligibility – Utility Allowance Not in Agreement with UA Schedule Type: Significant Deficiency Condition: During testing of tenant files, the auditor noted one instance where the utility allowance recorded on the Tenant Income Certification (TIC) form did not agree with the approve...

Finding 2025-003: Eligibility – Utility Allowance Not in Agreement with UA Schedule Type: Significant Deficiency Condition: During testing of tenant files, the auditor noted one instance where the utility allowance recorded on the Tenant Income Certification (TIC) form did not agree with the approved Utility Allowance Schedule. Management agrees with the finding and with the auditor’s recommendation. Management will establish and implement a formal review process to ensure tenant rent calculations are accurate and consistent across all documentation, including the TIC, rent roll, and subsidy adjustment notices, prior to submission to the Public Housing Authority. A. Management will coordinate with Corporate Compliance to perform a comprehensive review of utility allowance schedules at the property. B. The Compliance Manager, in collaboration with Corporate Compliance, will implement review procedures to ensure that all utility allowances in tenant files match the approved schedules before submission. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26

View Audit 404487

Finding 1218213 (2025-002)

Material Weakness 2025

New Phoenix Park I LLC

CA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent y...

Finding 2025-002: Eligibility – Untimely Recertifications Type: Significant Deficiency Condition: During testing of tenant files, the auditor identified fourteen instances in which 2025 annual recertifications were not completed in a timely manner. Recertifications were performed in the subsequent year, and effective dates were backdated to reflect the current year. Management agrees with the finding and acknowledges the need to strengthen internal controls over tenant file compliance. To address this issue, management will implement a formalized tracking system for annual recertifications to ensure they are completed timely with accurate effective dates. Additionally, supervisory review and approval procedures will be enhanced prior to finalizing tenant rent changes. A. The Compliance Manager will oversee the compliance department and ensure staff complete recertifications prior to required effective dates. B. The Property Manager will conduct weekly meetings with staff to review upcoming recertifications and monitor progress to ensure timeliness. C. Management is in the process of hiring additional staff dedicated to processing recertifications to improve timeliness and compliance. Contact for Corrective Action: Cornelia Reith anticipated Completion date:12/31/26

View Audit 404487

Finding 1218089 (2025-001)

Material Weakness 2025

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...

COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.

View Audit 404271

Finding 1218047 (2025-002)

Material Weakness 2025

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...

Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 404211

Finding 1217980 (2025-001)

Material Weakness 2025

Housing Authority of the City of Salem

NJ

Procurement, Suspension & Debarment HUD Housing Programs

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Dir...

Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Director will instruct the Capital Fund Program Coordinator to utilize the HUD procurement contractor file review checklist for all the contractors going forward prior to authorizing any payments to the contractor. Anticipated date: July 1, 2026

View Audit 404188

Finding 1217954 (2025-001)

Material Weakness 2025

Latin American Community Center, Inc.

DE

Reporting HUD Housing Programs

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. ...

To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.

View Audit 404122

Finding 1217940 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Boston, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suit...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc., respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 404114

Finding 1217925 (2025-001)

Material Weakness 2025

Pro Viviendas Iv, Inc.

PR

HUD Housing Programs

CORRECTIVE ACTION PLAN April 10, 2026 U.S. Department of Housing and Urban Development (HUD) Proviviendas IV, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from December 31, 2025, schedule of findings and questioned costs are discus...

CORRECTIVE ACTION PLAN April 10, 2026 U.S. Department of Housing and Urban Development (HUD) Proviviendas IV, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. The findings from December 31, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding No. 2025-001: RESERVE FOR REPLACEMENT FUNDS Contact Person: Carmen G. Rivera Proposed Completion Date: April 30, 2026 Corrective Action: Management has been consulting with HUD’s account executive regarding the use of the reserves as collateral for financing since April 21, 2025, in a recent telephone conversation, HUD indicated that an oWicial response will be prepared and submitted in a formal letter during April 2026. 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 April 30, 2026. If U.S. Department of Housing and Urban Development (HUD) has questions regarding this plan, pleases call Mrs. Carmen G. Rivera (787) 759-8018. Sincerely yours,

View Audit 404059

Finding 1217903 (2025-001)

Material Weakness 2025

Marion County Housing Authority

OR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

1. Implementation of Formal Written Policy MCHA implemented a comprehensive Tenant File Review Policy and Procedure in November 2025. The policy: • Establishes mandatory monthly file review requirements • Defines standardized file selection methodology • Requires consistent documentation of all revi...

1. Implementation of Formal Written Policy MCHA implemented a comprehensive Tenant File Review Policy and Procedure in November 2025. The policy: • Establishes mandatory monthly file review requirements • Defines standardized file selection methodology • Requires consistent documentation of all reviews • Assigns clear roles and responsibilities for oversight and implementation • Requires reviews to be completed monthly without exception, regardless of workload or competing priorities 2. Review Frequency and File Selection • A minimum of 14 tenant files per month are reviewed: o 7 files from the prior month (retrospective review) o 7 files from the upcoming/proactive review group • Files are selected through a randomized process within Compliance Manager, ensuring: o Representation across annual reexaminations, interim reexaminations, and new admissions o A consistent and unbiased sampling of program activity 3. Standardized Review Procedures All file reviews are conducted using a uniform, HOTMA-compliant audit checklist, requiring verification of: • Income and asset calculations • Third-party verification documentation • Required HUD forms and signatures • Accuracy of subsidy determinations (TTP, HAP, utility allowance) • Proper application of payment standards and program requirements 4. Documentation and Internal Control Measures MCHA established a centralized internal tracking system (Excel-based) to document and monitor all file reviews and corrections. • The tracking log: o Is accessible to Case Managers for visibility o Has restricted editing access limited to the Compliance Manager and HCV Program Manager • The log includes: o File selected and review date o Identified deficiencies o Date file is submitted for audit o Date file is returned for correction o Date corrections are completed and formally signed off This process ensures: • A complete audit trail of all reviews and corrections • Separation of duties • Data integrity and accountability 5. Correction and Verification Process • All identified deficiencies must be corrected within established timeframes • Corrections may include: o File documentation updates o Participant or owner follow-up • No file is closed until: o Corrections are verified o Compliance is confirmed by management o Final sign-off is documented 6. Oversight and Accountability • The Program Manager is responsible for: o Overall oversight of the policy and procedures o Ensuring monthly compliance with review requirements o Confirming all deficiencies are resolved prior to closure • The Compliance Manager is responsible for: o Execution and implementation of the review process o Conducting detailed file audits o Maintaining and controlling the tracking log o Monitoring and documenting all correction activity This structure ensures clear segregation of duties, accountability, and consistent oversight. 7. Staff Training and Acknowledgment • All Case Managers received formal training in November 2025 • Each staff member signed a written acknowledgment confirming: o Receipt of the policy o Understanding of requirements • Documentation has been: o Provided to the auditors o Retained for compliance verification Status of Corrective Action Corrective actions were fully implemented in November 2025 and are currently in effect. Planned Completion Date Completed – November 2025 Responsible Officials • HCV Program Manager – Oversight and compliance monitoring • Compliance Manager – Implementation and audit execution Conclusion MCHA believes the corrective actions implemented fully address the identified deficiency. The Authority has established formal written policies, strengthened internal controls, and implemented a structured and sustainable monitoring process. These measures ensure: • Consistent and timely tenant file reviews • Documented tracking and accountability of corrections • Ongoing compliance with HUD program requirements MCHA is confident that these controls prevent recurrence of the issues identified in this finding.

View Audit 404023

Finding 1217901 (2025-001)

Material Weakness 2025

Vineyard Village Inc.

CA

HUD Housing Programs

Department of Housing and Urban Development Vinyard Village, HUD Project No. CA39T801017, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Aprio LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I – CURRENT YEAR FINDING Finding...

Department of Housing and Urban Development Vinyard Village, HUD Project No. CA39T801017, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Aprio LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I – CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Noted EIV report was not completed at the required 120-days interval prior to recertification date. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report prior to the recert effective date. Anticipated Completion Date: 11/25/2025

View Audit 404013

Finding 1217900 (2025-001)

Material Weakness 2025

Columbia Park Manor

CA

HUD Housing Programs Questioned Costs Eligibility

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Fin...

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Unable to locate EIV report ran within 120 days of Ml eff. 5/612025. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report within the HUD required timeline after Ml. Anticipated Completion Date: 11/25/2025

View Audit 404012

Finding 1217897 (2025-003)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 202 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits t...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 202 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2025-003 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the annual financial reports to HUD are submitted by the required due dates. Action Taken: We agree with Finding 2025-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management is taking steps to improve cash flow and will ensure the annual financial report to HUD for the year ended December 31, 2025, is submitted timely. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217896 (2025-002)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

Questioned Costs HUD Housing Programs Reporting § 200.512

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025 Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2025-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2025-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management is taking steps to improve cash flow and will ensure the data collection form for the year ended December 31, 2025, is submitted timely. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217895 (2025-001)

Material Weakness 2025

Mount Sinai Foundation, Incorporated 053-36322

NC

HUD Housing Programs Matching / Level of Effort / Earmarking

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits ...

Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN May 13, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - Financial Statement Audit and Federal Award Program Audits Finding 2025-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: We recommend that management review surplus cash calculations and related payment requirements under the Loan and Regulatory Agreements and implement procedures to ensure required payments are made timely when surplus cash is available. Action Taken: We agree with Finding 2025-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management responded to the fiscal year ended 2022 SEBA report on December 23, 2024. As of the date of this report, the Corporation has not received any further communication from the SEBA regarding this matter. Management will continue to review surplus cash requirements and payment obligations under the Loan and Regulatory Agreements. Additionally, management will monitor surplus cash annually and ensure required payments are made in compliance with applicable agreements. Sincerely yours, Shannon Pow President Remnant Management, Inc.

View Audit 403993

Finding 1217888 (2025-002)

Material Weakness 2025

Housing Authority of the County of Butte

CA

HUD Housing Programs

The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMA...

The HUD San Francisco field office will be conduction a SEMAP confirmatory on site of HACB which includes review of documents and submitting SEMAP certification on behalf of HACB. For future submissions, HACB will create a system of checks and balances that will follow the following process: 1. SEMAP will be completely by Rental Assistance Programs Manager and submitted for HACB Board Approval. 2. Immediately following approval by the HACB Board, the rental Assistance Programs Manager and the Executive Assistant will alert the Executive. 3. The deputy Executive Director will provide oversite that the certification has been submitted no later than the deadline of 11/30.

View Audit 403973

Finding 1217827 (2025-001)

Material Weakness 2025

City of Bloomington, Minnesota

MN

HUD Housing Programs Allowable Costs / Cost Principles Special Tests & Provisions

Corrective Action Plan Actions Planned – The HRA will implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 3...

Corrective Action Plan Actions Planned – The HRA will implement and monitor controls to ensure policies and procedures related to tenant eligibility determinations and recertifications are consistently followed. Official Responsible – Sarah Abe, HRA Administrator Planned Completion Date – December 31, 2026 Disagreement With or Explanation of Finding – The HRA agrees with this finding. Plan to Monitor – Sarah Abe, HRA Administrator, will oversee the process to ensure tenant checklists for eligibility are completed and a separate program specialist is assigned to review and sign off on the checklists.

View Audit 403946

Finding 1217749 (2025-001)

Material Weakness 2025

Housing Authority of the County of Lebanon

PA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Plan, Uniform Guidance and the compliance supplement. Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the audito...

Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Plan, Uniform Guidance and the compliance supplement. Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Daniel Lyons, Executive Director, is responsible for implementing this corrective action by June 30, 2026.

View Audit 403900

Finding 1217746 (2025-001)

Material Weakness 2025

Albion Housing Commission

MI

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent cal...

Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent calculations and missing documentation. Corrective Action Plan The Albion Housing Commission acknowledges the findings and is committed to strengthening internal controls and improving oversight procedures to ensure compliance with HUD regulations and accuracy in tenant rent determinations. The employee primarily responsible for maintaining and processing tenant files during the audit period is no longer employed by the Commission. Management has since evaluated its procedures and is implementing corrective measures to prevent future occurrences. Planned Corrective Actions 1. Implementation of Secondary Review Process Effective immediately, all annual and interim rent certifications will undergo a mandatory second-party review by management or a designated qualified staff member prior to final approval. 2. Third Party File Review 3. Staff Training and Management Improvement 4. Strengthening Internal Controls 5. Monitoring and Compliance

View Audit 403877

Finding 1217739 (2025-001)

Material Weakness 2025

Grambling Housing Authority

LA

Reporting Questioned Costs HUD Housing Programs

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Con...

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: Finding-2025-001-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2026, six months after audit year end. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Sharon Dixson, Executive Director Telephone: (318) 247-6035 Housing Authority of Grambling, Louisiana Fax: (318) 247-6554 596 College Avenue Grambling, LA 71245 Anticipated Completion Date- March 31, 2027

View Audit 403861

Finding 1217738 (2025-003)

Material Weakness 2025

Trellis Co.

MN

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in...

Finding 2025-003 – Untimely Return of Security Deposits Name of contact person: Lisa Fischer, (Chief Operating Officer) Corrective action: Management agrees with the finding and has implemented procedures to monitor tenant move-outs, document amounts due to former tenants, and issue refund checks in a timely manner. Proposed completion date: Management has corrected the finding.

View Audit 403859

Finding 1217731 (2025-002)

Material Weakness 2025

Trellis Co.

MN

HUD Housing Programs Questioned Costs Cash Management

FINDING 2025-002: Unauthorized receipt of COVID-19 Supplemental Payments (CSP) Corrective action - The applications for reimbursement for program periods 1 through 3 were made in error. Management has contacted HUD and is awaiting a response.

View Audit 403859

Finding 1217726 (2025-001)

Material Weakness 2025

Trellis Co.

MN

Questioned Costs HUD Housing Programs

FINDING 2025-001: Unauthorized fees paid by the Corporation Corrective action - Management has reached out to HUD to determine a course of action and are waiting for a response.

View Audit 403859

Finding 1217684 (2025-003)

Material Weakness 2025

Rccc Villa

IA

HUD Housing Programs

We will ensure that security deposits collected will be transferred to the security deposit bank account timely.

View Audit 403827

Corrective Action Plans

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