Corrective Action Plans

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2025-002 SEMAP Certification 1. The PHA Board will formally approve all future SE MAP submissions via board resolution prior to submission to HUD. 2. The Executive Director will ensure SEMAP is presented at the first board meeting following fiscal year-end for review and approval. 3. A compliance ch...
2025-002 SEMAP Certification 1. The PHA Board will formally approve all future SE MAP submissions via board resolution prior to submission to HUD. 2. The Executive Director will ensure SEMAP is presented at the first board meeting following fiscal year-end for review and approval. 3. A compliance checklist will be added to year-end reporting procedures to verify board approval and resolution documentation. Responsible Parties • Executive Director - Oversight • Board Chair-Approval Completion Date • Effective Immediately Tami Lucia Executive Director
Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. Dunn, In...
Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Dominique J. Dunn, Interim Executive Director, will be responsible to implement this corrective action by March 31, 2026.
View Audit 371807 Questioned Costs: $1
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 are being followed on a timely basis. Dominique J. ...
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 are being followed on a timely basis. Dominique J. Dunn, Interim Executive Director, will be responsible to implement this corrective action by March 31, 2026.
View Audit 371807 Questioned Costs: $1
Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Act...
Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Action We will keep all required documentation in tenant files and establish processes and procedures to ensure compliance with the provisions in HUD Handbook 4350.3, HUD Handbook 4381.5, and the Regulatory Agreement. Anticipated Completion Date December 31, 2025
Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 202...
Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action On July 24, 2025 we filed HUD Form 9839-B requesting retroactive approval to March 1, 2025. Anticipated Completion Date July 24, 2025
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2025. Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2025
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project's security deposit liability account was underfunded at June 30, 2025. Recommendation: The Project should carefully review the statement of financial position to make sure the secu...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project's security deposit liability account was underfunded at June 30, 2025. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. The finding was corrected in August 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: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $30 to the Project. Action Taken: The Project agrees with the...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $30 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 371531 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $389 to the Project. Action Taken: The Project agrees with th...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $389 to the Project. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fees as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-645-7271.
View Audit 371530 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an important step ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an important step in tenant management. Action Taken: The Project agrees with the finding. Recertification staff have been reminded to be aware of deadlines and perform recertification procedures in a timely manner. 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 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an i...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: For one of the tenant files tested, the Project was late with the tenant recertification. Recommendation: Project personnel should be reminded that timely recertification is an important step in tenant management. Action Taken: The Project agrees with the finding. Recertification staff have been reminded to be aware of deadlines and perform recertification procedures in a timely manner. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-757-3038.
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. Action taken: The Project agrees with the finding. Tenant rent was recomputed in September 2025 and management adjusted the October 2025 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-757-3038.
View Audit 371526 Questioned Costs: $1
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 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...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 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.
Building Futures, Inc. will make deposits to the Residual Receipts account within 60 days of year-end if there is a cash surplus. The cash surplus for the year ended June 30, 2025 was made on September 11, 2025.
Building Futures, Inc. will make deposits to the Residual Receipts account within 60 days of year-end if there is a cash surplus. The cash surplus for the year ended June 30, 2025 was made on September 11, 2025.
Building Futures, Inc. will ensure monthly replacement reserve deposits are made or obtain approval from HUD to suspend deposits.
Building Futures, Inc. will ensure monthly replacement reserve deposits are made or obtain approval from HUD to suspend deposits.
Views of Responsible Official: We will make the deposit and ensure going forward all monthly payments are made.
Views of Responsible Official: We will make the deposit and ensure going forward all monthly payments are made.
View Audit 371429 Questioned Costs: $1
Plan: Residual Funds Return Process All residual funds identified for return to HUD must be submitted to the Fiscal Department along with the following: • HUD Form HUD-9250 • A completed check request Once both documents are received: 1. The Fiscal Department will initiate a bank transfer from the R...
Plan: Residual Funds Return Process All residual funds identified for return to HUD must be submitted to the Fiscal Department along with the following: • HUD Form HUD-9250 • A completed check request Once both documents are received: 1. The Fiscal Department will initiate a bank transfer from the Residual Checking Account to the General Checking Account. 2. After the internal transfer is completed, the check request will be processed, and payment will be submitted to HUD. Note: The Program Director is responsible for submitting both the HUD-9250 form and the check request. Funds will not be transferred from the Residual Account to General Checking unless both documents have been received. The Fiscal Department will manage the internal transfer, issue the payment, and mail payment to HUD. Contact: Christina Morin, Program Director Anticipated completion date: October 1, 2025
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee...
Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that the support for the sliding fee discounts is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has recognized the deficiency of internal controls regarding this determination, recording, and monitoring of the sliding fee process from application through making the adjustment. The Organization has implemented a comprehensive input and verification process that applies to both the initial application and the subsequent adjustment phases. This includes enhanced checks to ensure accuracy in data entry and calculation, as well as verification of application information. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Tricia Lippert, Comptroller at 970-327-0537.
Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the recommendation of the auditor and has processed the required correction to the tenant’s HUD-50058 form. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established intern...
Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the recommendation of the auditor and has processed the required correction to the tenant’s HUD-50058 form. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed accurately and on a timely basis. William Russell, Chief Executive Officer, will be responsible to implement this corrective action by March 31, 2026.
We concur with this finding and the Auditor's recommendation. We will increase staff training, and bring on additional HCV staff, to ensure Greater oversight in Eligibility compliance.
We concur with this finding and the Auditor's recommendation. We will increase staff training, and bring on additional HCV staff, to ensure Greater oversight in Eligibility compliance.
View Audit 371201 Questioned Costs: $1
We concur with this finding and the Auditor's recommendation. We will review the Admin Plan and policies related to the calculation of TTP. The THC's HCV staff have undergone additional NELROD - "Rent Calculation" training as of 10-10-2025, and management will implement procedures to clear this find...
We concur with this finding and the Auditor's recommendation. We will review the Admin Plan and policies related to the calculation of TTP. The THC's HCV staff have undergone additional NELROD - "Rent Calculation" training as of 10-10-2025, and management will implement procedures to clear this finding in FY 2025.
View Audit 371201 Questioned Costs: $1
Finding Reference Number: 2025-002 Working During Scheduled Class Time Summary of Finding: Students are not permitted to work in Federal Work Study positions during scheduled class times. Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from att...
Finding Reference Number: 2025-002 Working During Scheduled Class Time Summary of Finding: Students are not permitted to work in Federal Work Study positions during scheduled class times. Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from attending for a particular day, and if the student is receiving credit for employment in an internship, externship, or community workstudy experience with exemptions being appropriately documented. The University had a few instances in which appropriate documentation for exemptions had not been obtained by the supervisors. The known error is $99 with extrapolation of the error across the population at $3,115. Entity’s Corrective Action Plan: The University understands the federal guidelines and provided reminders to all students and supervisors, via email, that students are not permitted to work during scheduled class times; the reminders were sent at the end of each pay period throughout the 2024-25 year. In August 2025, the University provided a required training session for all work study supervisors and reviewed the importance of compliance with this specific aspect of managing FWS as well as all other federal requirements governing the Federal Work Study Program. Supervisors and students continue to receive bi-monthly reminders of this policy. Supervisors are expected to monitor when their students are working and to know their students’ class schedules. They are expected to request documentation if clock-in times, or any period of their work shift, falls within a scheduled class time. Additionally, for 2025-26, the Human Resource Office is developing a review process to determine that appropriate documentation has been obtained if a student meets one of the eligible exemption criteria. Anticipated Completion Date: November 1, 2025 Name and Title of Responsible Person: Gus Morgan, Interim Financial Aid Director and VP for Enrollment Services and Rebecca Proffitt, Payroll and Student Employment Coordinator
View Audit 371188 Questioned Costs: $1
Recommendation: The Project should perform a review of all tenant files to ensure all tenant files are complete with required documentation. Planned Corrective Actions: High Street Homes, Inc. acknowledges the deficiency related to tenant eligibility documentation. Management recognizes the importan...
Recommendation: The Project should perform a review of all tenant files to ensure all tenant files are complete with required documentation. Planned Corrective Actions: High Street Homes, Inc. acknowledges the deficiency related to tenant eligibility documentation. Management recognizes the importance of maintaining complete tenant files to ensure compliance with HUD requirements. Corrective actions taken include: • Immediate review of all current tenant files to confirm lease agreements and all required HUD forms are properly executed and on file. • Establishment of a tenant file checklist to ensure all required documentation is obtained and reviewed prior to tenant move-in. • Implementation of supervisory review of tenant files to verify completeness before occupancy is finalized. • Staff training on HUD eligibility and documentation requirements to reinforce compliance. High Street Homes, Inc. is committed to ensuring full compliance with HUD tenant eligibility documentation requirements.
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 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: April 1, 2024 through March 31, 2025 The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 207/223(F) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects the Elderly, ALN 14.155 Recommendation: Management should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Deposits are made to the replacement reserves on a monthly basis. A new checklist is being implemented to ensure the accuracy of the amounts and completeness of the transfers. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
Action Taken: Management agrees and will make up the deficient deposit as soon as possible.
Action Taken: Management agrees and will make up the deficient deposit as soon as possible.
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