FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,660
In database
Filtered Results
6,624
Matching current filters
Showing Page
48 of 265
25 per page

Filters

Clear
Active filters: HUD Housing Programs
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amo...
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. As of July 31, 2024, the amount due to the reserve for replacement has been partially repaid. The remaining amount due as of July 31, 2024 is $9,669. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, two installments were made in the amount of $4,834 for a total of $9,668. This has been deposited by the lender Walker & Dunlop to the repairs for reserve escrow account. The balance now owed on the repayment comes to $9,669. The updated loan agreement signed was signed on 3/14/24 to repay the balance of the loan borrowed to the Lender a payment of $100 each month until the loan is repaid in full.
View Audit 356265
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Internal Control / Segregation of Duties
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the ...
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the amount of $81,489 that was required within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, the amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, we are not able to commit to any type of repayment plan and we are looking for forgiveness on the amount.
View Audit 356265
Finding 560182 (2024-004)
Significant Deficiency 2024
County of Henry
MO
HUD Housing Programs Internal Control / Segregation of Duties
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
View Audit 356151
Friendship House Apartments, Inc.
MO
HUD Housing Programs
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for ...
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for Implementation: This was implemented in March of 2025.
View Audit 356092
Leisure Acres Phase II Housing Corp., Project No. 072-Eh011
IL
HUD Housing Programs Procurement, Suspension & Debarment
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the ...
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The additional deposit to make up for the deficit was made in February 2025. Name(s) of the contact person(s) responsible for corrective action: Jeff Cottingham, Property Manager
View Audit 356010
Finding 560066 (2024-001)
Significant Deficiency 2024
Mrc Housing Development Fund Company INC
NY
Questioned Costs HUD Housing Programs Cash Management
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
View Audit 356000 Questioned Costs: $1
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
View Audit 355939
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
View Audit 355939
Finding 560016 (2024-004)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs Eligibility
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned o...
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The resident file noted in the statement of condition was for a resident who moved out of the Property during the year ended June 30, 2024. No further action is required related to this resident's file. However, the Corporation intends to review and update, as necessary, the other resident files to ensure the Property is in compliance with HUD requirements.
View Audit 355927
Finding 560015 (2024-003)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or pl...
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or planned on the finding: Agree. Management has responded to all deficiencies and has received a close out letter dated September 9, 2024.
View Audit 355927
Finding 560014 (2024-002)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs Subrecipient Monitoring
Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024, was not submitted within the required timeframe to the federal audit clearinghouse. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data ...
Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024, was not submitted within the required timeframe to the federal audit clearinghouse. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024 was submitted to the federal audit clearinghouse. No further action is required.
View Audit 355927
Finding 560013 (2024-001)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs
Comments on the Finding and Each Recommendation: Pursuant to Section 10(e) of the Regulatory Agreement, the Corporation is required to furnish HUD with a complete annual financial report based upon an examination of the books and records of the Company prepared in accordance with GAAP, audited in a...
Comments on the Finding and Each Recommendation: Pursuant to Section 10(e) of the Regulatory Agreement, the Corporation is required to furnish HUD with a complete annual financial report based upon an examination of the books and records of the Company prepared in accordance with GAAP, audited in accordance with Generally Accepted Auditing Standards and Government Auditing Standards and any additional requirements of HUD unless the report is waived in writing by HUD within ninety days, or such period established in writing by HUD. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD. No further action is required.
View Audit 355927
Finding 559998 (2024-001)
Significant Deficiency 2024
Comhar, Inc. and Affiliates
PA
Internal Control / Segregation of Duties HUD Housing Programs
Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition f...
Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition from an annual deposit schedule to a monthly deposit schedule in accordance with HUD requirements. Responsible Party: CFO and Accounting Manager Timeline: Effective May 1, 2025 monthly deposits will begin. Verification: Monthly entries and bank confirmations will be reviewed by Accounting. 2. Implementation of Automated Transfers Action: Establish and schedule automated monthly bank transfers to the Replacement Reserve account. Responsible Party: Accounting Manager in collaboration with Banking Institution Timeline: Setup completed by 04/15/2025. First automated transfer on 05/01/2025. Verification: Confirmation of automation setup from the bank and successful execution of first transfer. 3. Monthly Notifications to Fiscal Personnel Action: Create an automated monthly email notification system to alert key fiscal personnel of each deposit, including the amount and confirmation of receipt. Responsible Party: Budget & Reimbursement Manager Timeline: Notification system live by 05/01/2025 Verification: Email log confirming monthly communications sent to fiscal team. Ongoing Monitoring and Compliance The Accounting Manager will review monthly bank statements to verify timely and accurate deposits. The Controller will incorporate verification into monthly closing procedures.
View Audit 355914
Finding 559946 (2024-001)
Material Weakness 2024
Casa De La Raza, INC
CA
HUD Housing Programs
Management’s Comments/Status: Agreed. The required EIV report was run in November 2024 for the tenant move-in in October 2024. Management is currently re-training the staff to ensure that going forward all required EIV reports (move-in, recertifications, monthly, quarterly) are prepared in accordanc...
Management’s Comments/Status: Agreed. The required EIV report was run in November 2024 for the tenant move-in in October 2024. Management is currently re-training the staff to ensure that going forward all required EIV reports (move-in, recertifications, monthly, quarterly) are prepared in accordance with HUD’s requirements.
View Audit 355869
Finding 559919 (2024-001)
Significant Deficiency 2024
Winslow Gardens
RI
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: Decemb...
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: December 31, 2024 The findings from the December 31, 2024 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 FINDINGS NONE FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Operating Assistance for Troubled Multifamily Housing Projects-CFDA No. 14.164. Recommendation: It is recommended that the Organization review and strengthens its internal controls and procedures to ensure timely transfers to the residual receipts account. This may include implementing additional oversight to ensure compliance with the established timelines. Action Taken: Management is in agreement with this finding. Winslow Gardens is acitvely working with HUD to determine next steps for the residual receipts and a solution to the outstanding Flex Subsidy Loan. If the grantor has questions regarding this plan, please call Joseph Durand at 401-438-7210 Ext. 111 Sincerely yours, Joseph Durand, Chief Financial Officer
View Audit 355860
Finding 559912 (2024-002)
Significant Deficiency 2024
Medford Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD c...
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD computer system was down thereby preventing her from timely submitting the report. Planned Implementation Date of Corrective Action: September 30, 2025 Person Responsible for Corrective Action: Jeffrey Driscoll, Executive Director
View Audit 355845
Finding 559842 (2024-001)
Significant Deficiency 2024
Tri-Vision Housing Corporation, Inc. 054-11089
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,6...
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,679 from the operating account to the residual receipts account. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management deposited $6,679 to the residual receipts account on March 28, 2025. No further action is required.
View Audit 355791 Questioned Costs: $1
Finding 559840 (2024-001)
Significant Deficiency 2024
Corpus Christi Housing Authority
TX
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority’s inspection process includes quality control review of inspection reports to ensure enforcement of Housing Quality Standards (HQS). This includes ensuring that all required inspections are completed as scheduled and that re...
Views of responsible officials and planned corrective action: The Authority’s inspection process includes quality control review of inspection reports to ensure enforcement of Housing Quality Standards (HQS). This includes ensuring that all required inspections are completed as scheduled and that rental assistance is abated for any period during which a unit remains in a failed HQS status due to landlord-required repairs. If a tenant fails to make the required repairs, the Authority will initiate termination proceeds for tenant-caused damages that resulted in the unit failing the HQS inspection. The corrective action has been implemented and Wendy Herman, Vice President of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by September 30, 2025.
View Audit 355783
Finding 559789 (2024-001)
Significant Deficiency 2024
Housing Authority of the County of Merced
CA
HUD Housing Programs
To address the deficiency in HQS re-inspections and abatements, the Authority implemented, a streamlined tracking system to ensure timely re-inspections and/or commencement of abatements, andHAP cancellations in accordance with 24 CFR part 982. Implementation of the tracking system becaem effectinv...
To address the deficiency in HQS re-inspections and abatements, the Authority implemented, a streamlined tracking system to ensure timely re-inspections and/or commencement of abatements, andHAP cancellations in accordance with 24 CFR part 982. Implementation of the tracking system becaem effectinve on October 1, 2024 and is ongoing
View Audit 355759
Finding 559749 (2024-001)
Significant Deficiency 2024
South Carolina Victim Assistance Network
SC
HUD Housing Programs
The duties will be segregated as much as possible and the Board of Directors will remain involved in the financial affairs of the Network to provide oversight and independent review functions.
The duties will be segregated as much as possible and the Board of Directors will remain involved in the financial affairs of the Network to provide oversight and independent review functions.
View Audit 355694
Finding 559739 (2024-001)
Material Weakness 2024
Care Alliance Health Center
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
To Health Resources and Services Administration Care Alliance Health Center, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: October 31, 2024 The findings from the October 31, 2024 ...
To Health Resources and Services Administration Care Alliance Health Center, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2024. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: October 31, 2024 The findings from the October 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings: Finding 2024.001 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken We will invest the time and resources into improving all areas related to the Sliding Fee Scale. We will implement the following steps to our process to ensure all federal guidelines and requirements are met. 1. Documented Process: Design and implement an internal control process to ensure sliding fee discounts are accurately calculated based on family size and income. 2. Documented Procedures: Establish clear procedures and guidelines for front desk staff to follow when determining discounts, including appropriate documentation requirements, eligibility criteria, and fee structure. These procedures will be aligned with our written policy to ensure consistency and accuracy in discount calculations. 3. Training and Education: Provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts to ensure they understand the process. 4. Regular Reviews: Implement regular reviews and monthly audits to verify that all discounts are properly supported and documented. Quarterly reviews will be conducted to verify compliance, identify areas for improvement, and evaluate the effectiveness of the sliding scale fee program to ensure it meets our patients’ needs and complies with all federal guidelines. Care for you. Care for me. Care for all. Our mission is to provide high-quality, comprehensive medical and dental care, patient advocacy and related services to people who need them most, regardless of their ability to pay. info@carealliance.org • www.carealliance.org Responsible Parties: 1. The Controller and revenue cycle staff will develop the written procedure. 2. The Clinical Support Supervisor and revenue cycle staff will oversee the training. 3. The Revenue Cycle Manager will monitor adherence to the procedure, conduct regular monthly audits, and report results to the Controller. 4. The Controller will conduct quarterly documentation reviews of the internal audit results.
View Audit 355653
Asi - St. Cloud, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: 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 2024-001: 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 October 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355648 Questioned Costs: $1
Asi - Reno, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 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 February 2025 and will be corrected on the April 2025 HAP voucher. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355640 Questioned Costs: $1
Memphis Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Memphis Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapo...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Memphis Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT-NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 35 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 2024. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 355630 Questioned Costs: $1
Asi - Great Falls, Inc.
MN
Questioned Costs HUD Housing Programs
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with the fin...
FINDING 2024-003: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $90 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $90 into the replacement reserve account. If the Department of Housing and Urban Development has questions regarding these plans, please call Ling Han at 651-645-7271.
View Audit 355616 Questioned Costs: $1
« 1 46 47 49 50 265 »