Corrective Action Plans

Finding 572630 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Tampa, Florida

FL

Questioned Costs HUD Housing Programs Cash Management § 200.302 § 200.305

Action Taken: Management agrees with the finding noted above. Management will also note that as a repeated finding we do not so much offer a corrective action plan as we do a summarization of steps already taken to close this finding for fiscal 2025. A new and highly qualified Chief Financial Office...

Action Taken: Management agrees with the finding noted above. Management will also note that as a repeated finding we do not so much offer a corrective action plan as we do a summarization of steps already taken to close this finding for fiscal 2025. A new and highly qualified Chief Financial Officer with over 30 years of public housing experience was hired by the agency in April of 2024. The CFO has fully staffed the department with competent and qualified individuals including a new and fully qualified Controller and Director of Finance. All individuals hired have received targeted training from both internal and external sources. In June 2024 the new financial management team implemented a policy/procedure for the records requirement and payment timeframes for all capital fund draw downs. This policy requires the hand signing of eLOCCS forms and reconciliation of individual draws at the time of drawdown. During fiscal 2025 the entire Finance staff was trained extensively on all matters related to HUD accounting. Specific training was directed to the Capital Fund program, its eligibility standards, accounting processes, and drawdown procedures. This training was conducted by a nationally recognized HUD-specific trainer. The Authority has hired a qualified, experienced internal auditor. The internal auditor has completed a 100% testing sample on capital fund draws made in fiscal 2025. His observations were rectified, and the policy revised where needed. The sampling assured that supporting documentation was sufficient for audit, that it matched the amounts drawn, and that invoices were paid within HUD dictate s timeframes. Management feels that with this policy and enhanced testing in place the finding will not be repeated in 2025. Management expects closure of this finding, under the direction of the Chief Financial Officer, for the Fiscal 2025 audit.

View Audit 363741 Questioned Costs: $1

Finding 572627 (2024-003)

None 2024

Housing Authority of the City of Tampa, Florida

FL

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Action Taken: Management agrees with the finding noted above. It is the stated practice of the management of the Housing Authority of the City of Tampa to comply with all rules and regulations regarding its programs. Management feels this condition is more the result of errors than process. It is ma...

Action Taken: Management agrees with the finding noted above. It is the stated practice of the management of the Housing Authority of the City of Tampa to comply with all rules and regulations regarding its programs. Management feels this condition is more the result of errors than process. It is management's feeling that this resulted from staffing turnover, available administration funding and the sheer volume of files processed annually. There is a highly refined review and quality control process in place which will be re-evaluated and changed as needed. Staff, under the direction of the Director of Assisted Housing, remains dedicated to processing files as accurately is possible. We are hopeful to close this finding in the next fiscal audit. If the Department of Housing and Urban Development has questions regarding this plan, please contact Jerome Ryans, President/CEO at (813) 3419101 .

View Audit 363741

Finding 572603 (2024-001)

Significant Deficiency 2024

Housing and Redevelopment Authority of Clay County

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority will review is policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately.

View Audit 363729

Finding 572602 (2024-001)

Significant Deficiency 2024

Housing Authority of Salt Lake City

UT

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

The Management of the Authority agrees with the finding; We are in the process of implementing strengthened internal controls to ensure that all annual recertitications · include the required eligibility documentation an.d t hat all records are maintained in an organized and auditable format. For t...

The Management of the Authority agrees with the finding; We are in the process of implementing strengthened internal controls to ensure that all annual recertitications · include the required eligibility documentation an.d t hat all records are maintained in an organized and auditable format. For the MTW SB Program, Jackie Rojas, Section 8 Director, is responsible for compliance. She is currently finalizing the implementation of the Rent Cafe module within our Yardi property management sottware systern. This module automates and tracks key steps in the recertification process and includes built-in internal controls to improve compliance with eligibility requirements. She will also conduct an internal audit of all current client files for completion. For the Public Housing Program, Tasha Nelson, Deputy Director of Property Management, is responsible for compliance. She has implemented updated training and standard operating procedures (SOPs) to ensure consistent execution of eligibility determinations and file documentation. New internal controls will be implemented by the end of the fiscal year ending December 31, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please contact Kim Wilford, Deputy Executive Director at (801) 428-0541.

View Audit 363726

Finding 572585 (2024-002)

Significant Deficiency 2024

Fiesta House Senior Housing, Inc.

CA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, audit adjustments provided by management were required to present the December 31, 2024 financial statements in accordance with GAAP. Comments on the Finding and Each Recommendation: Management should review the internal controls to ensure that the accounting software allows for timely recording of information and that a timely review of the reconciliations is completed by another accountant not responsible for the month end close. Action(s) taken or planned on the finding: The accounting software provider is being changed and a new system to indicate review and approval of the month end closing process will be implemented.

View Audit 363713

Finding 572584 (2024-001)

Significant Deficiency 2024

Fiesta House Senior Housing, Inc.

CA

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...

Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: During the year ended December 31, 2024, the Corporation did not make the required deposits to the reserve for replacements.. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $1,711 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request a suspension of deposits from HUD. Action(s) taken or planned on the finding: Management will make the delinquent deposit in 2025.

View Audit 363713

Finding 572581 (2024-002)

Significant Deficiency 2024

Habibi Terrace, Inc.

CA

Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs

Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on...

Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, audit adjustments provided by management were required to present the December 31, 2024 financial statements in accordance with GAAP. Comments on the Finding and Each Recommendation: Management should review the internal controls to ensure that the accounting software allows for timely recording of information and that a timely review of the reconciliations is completed by another accountant not responsible for the month end close. Action(s) taken or planned on the finding: The accounting software provider is being changed and a new system to indicate review and approval of the month end closing process will be implemented.

View Audit 363712

Finding 572580 (2024-001)

Significant Deficiency 2024

Habibi Terrace, Inc.

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on...

Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: During the year ended December 31, 2024, the Corporation withdrew $5,980 from the reserve for replacements without obtaining HUD approval. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $5,980. Action(s) taken or planned on the finding: Management will make a deposit of $5,980 during the year ended December 31, 2025.

View Audit 363712 Questioned Costs: $1

Finding 572511 (2024-001)

Significant Deficiency 2024

St Matthew Housing Development INC T/a St Matthew Manor

PA

HUD Housing Programs

Managing Agent concurs with the finding and agrees with the auditors' recommendation. We are working on implementing policies and procedures to ensure compliance requirements are being met in a timely manner. Management made a deposit of $6,222 on June 5, 2025. No further action is required.

View Audit 363660

Finding 572460 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Greensboro

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 The Greensboro Housing Authority (GHA) continues the implementation of systems and processes to correct i...

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files - Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 The Greensboro Housing Authority (GHA) continues the implementation of systems and processes to correct internal control of participant files in the Housing Choice Voucher Program (HCVP) with the following actions: GHA will continue to have external and internal third-party reviews of select file samples ongoing throughout the year for the purpose of identifying each of the items stated in the above finding along with other potential areas for risk. GHA has implemented accountability measures through a two-pronged approach of quality control and quality assurance checks at both the division and department levels to verify the accuracy of calculations and the completeness of program participant files. GHA has also revised and updated its file readiness checklist to ensure consistent file quality and adherence to stated protocols. GHA will continue to provide internal and external training for HCV team members. Based on the results of independent and internal reviews, we have identified specific areas for ongoing training and development. We have also targeted specific individuals who need additional development and focused training. GHA has initiated and will continue implementing the latest module(s) within its corporate software platform (YARDI). This will result in streamlining and automation of the HCV process. These upgrades and enhancements will include eligibility, intake, inspection and recertification workflows which will minimize and even mitigate specific errors that have been identified above. As a result, we will have an effective increase in both quality control and quality assurance within the entire HCV process. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2025. Responsible Parties: Meredith J. Daye, Chief Operating Officer Donna Mills, Vice President of Voucher Administration

View Audit 363610 Questioned Costs: $1

Finding 572459 (2024-002)

Significant Deficiency 2024

Housing Authority of Newberry

SC

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

2024-002 ALN 14.850 – Public Housing Operating Fund – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected ...

2024-002 ALN 14.850 – Public Housing Operating Fund – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2025

View Audit 363604

Finding 572458 (2024-001)

Significant Deficiency 2024

Housing Authority of Newberry

SC

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Comple...

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2025

View Audit 363604

Finding 572403 (2024-002)

Material Weakness 2024

The Havens, Inc.

NC

HUD Housing Programs

2. 2024-02 i. Comments on Finding: In accordance with HUD regulations, the Corporation should maintain an Affirmative Fair Housing Marketing Plan (AFHMP) ii. Actions Taken or Planned: Management will take steps needed to obtain an AFHMP.  Responsible Person: Chelsea Gulden  Anticipated Completion ...

2. 2024-02 i. Comments on Finding: In accordance with HUD regulations, the Corporation should maintain an Affirmative Fair Housing Marketing Plan (AFHMP) ii. Actions Taken or Planned: Management will take steps needed to obtain an AFHMP.  Responsible Person: Chelsea Gulden  Anticipated Completion Date: 6/30/2025  Steps to Implement: Obtain an AFHMP.

View Audit 363526

Finding 572398 (2024-002)

None 2024

Retired Steelworkers Housing and Health Development Corporation

FL

HUD Housing Programs Reporting Eligibility

FINDING No. 2024-002: Section 236 Interest Reduction Payments, ALN 14.103 Recommendation: Management should implement procedures to ensure the Project verifies tenant eligibility through the EIV system within the established time frame. Action Taken: Staff training has been provided with additional ...

FINDING No. 2024-002: Section 236 Interest Reduction Payments, ALN 14.103 Recommendation: Management should implement procedures to ensure the Project verifies tenant eligibility through the EIV system within the established time frame. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 363519

Finding 572363 (2024-001)

Significant Deficiency 2024

Port Jervis Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a)...

Name of Auditee: Port Jervis Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Linda Drew, Executive Director Phone: (845) 856-8621 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority submitted all required closeout documentation and received approval from HUD on July 3, 2025. (c) Planned implementation date of corrective action - Completed by December 31, 2025.

View Audit 363460

Finding 572357 (2024-001)

None 2024

Preservation of Affordable Housing, INC

MA

HUD Housing Programs Period of Performance

One of the four CMF funded projects, Barry Farm, is a two-phase project. The construction start was delayed due to local permitting challenges and COVID-related issues which resulted in the project not being completed by the original Project Completion date of March 27, 2024. Management informed C...

One of the four CMF funded projects, Barry Farm, is a two-phase project. The construction start was delayed due to local permitting challenges and COVID-related issues which resulted in the project not being completed by the original Project Completion date of March 27, 2024. Management informed CDFI Fund of the delays in the project and on May 16, 2024, CDFI Fund provided a one-year cure period to March 31, 2025. At that time, Management informed CDFI Fund that the second phase of the Barry Farm project would require a longer cure period due to a 30-month delivery schedule, driven by the incorporation of a large geothermal system, with delivery set for late 2026. CDFI Fund directed Management to report on the second phase’s progress with a new cure period request annually until project completion. During the cure period, Barry Farm’s first phase was completed, and is now leased up and operating. In March 2025, Management informed CDFI of the project status for phase two which is now 24% complete and remains on schedule for completion in November 2026. CDFI Fund provided a one-year cure period until March 31, 2026. Management has otherwise significantly exceeded the grant’s performance targets and will request cure period extensions until project completion.

View Audit 363432

Finding 572348 (2024-003)

Material Weakness 2024

Sinai Health System and Affiliates

IL

HUD Housing Programs Reporting Material Weakness

Finding Number: 2024-003 Condition The Corporation did not submit the budget to HUD within 30 days of the start of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashio...

Finding Number: 2024-003 Condition The Corporation did not submit the budget to HUD within 30 days of the start of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashion to lenders and are compliant with the HUD Regulatory Agreements. The action plan consists of the following components: o Development of a policy that outlines HUD requirements and identifies individuals responsible for meeting the requirements; the Senior Finance Team and Compliance team should be educated on this annually. o Regular communication (no less than quarterly) between Finance and the Compliance Officer regarding HUD deadlines and deviation from these deadlines. o Development of a checklist that will be utilized by the Compliance and Finance departments regarding HUD requirements and deadlines. o Reporting to the Audit and Compliance Committee of the Board that the checklist has been completed/deadlines have been met. This will be a regular agenda item. Contact person responsible for corrective action: Dimas Ortega - Vice President of Finance, Deputy Chief Financial Officer Anticipated Completion Date: 06/30/2025

View Audit 363396

Finding 572347 (2024-002)

Material Weakness 2024

Sinai Health System and Affiliates

IL

HUD Housing Programs Reporting Material Weakness

Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fa...

Finding Number: 2024-002 Condition The Corporation did not submit the financial statements to HUD within 180 days of their fiscal year. Planned Corrective Action: Sinai Health System has developed an action plan to ensure that financial statements and other materials are submitted in a timely fashion to lenders and are compliant with the HUD Regulatory Agreements. The action plan consists of the following components: o Development of a policy that outlines HUD requirements and identifies individuals responsible for meeting the requirements; the Senior Finance Team and Compliance team should be educated on this annually. o Regular communication (no less than quarterly) between Finance and the Compliance Officer regarding HUD deadlines and deviation from these deadlines. o Development of a checklist that will be utilized by the Compliance and Finance departments regarding HUD requirements and deadlines. o Reporting to the Audit and Compliance Committee of the Board that the checklist has been completed/deadlines have been met. This will be a regular agenda item. Contact person responsible for corrective action: Dimas Ortega - Vice President of Finance, Deputy Chief Financial Officer Anticipated Completion Date: 06/30/2025

View Audit 363396

Finding 572330 (2024-001)

None 2024

Ncsc/usa Housing Development Corporation

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Fl...

Oversight Agency for Audit, NCSC/USA Housing Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. 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, 2024 through 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 in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the increase to the reserve for replacement account is properly applied with timely HUD authorization via form HUD-9250. Action Taken: Staff training has been provided to ensure the correct RR amounts are deposited and a timely increase from HUD is received. This has been included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 363368

Finding 572231 (2024-003)

Material Weakness 2024

Nash Edgecombe Wilson Community Action, Inc.

NC

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Corrective Action: The Agency has purchased a software package to track and file inspections. The staff has been trained on the software, and it has been implemented in fiscal year 2025. The Agency is in the process of performing inspections on all units in fiscal year 2025. Once inspections are ...

Corrective Action: The Agency has purchased a software package to track and file inspections. The staff has been trained on the software, and it has been implemented in fiscal year 2025. The Agency is in the process of performing inspections on all units in fiscal year 2025. Once inspections are completed, Agency will be in compliance with HUD.

View Audit 363358 Questioned Costs: $1

Finding 572230 (2024-002)

Material Weakness 2024

Nash Edgecombe Wilson Community Action, Inc.

NC

HUD Housing Programs

Corrective Action: The Agency has implemented procedures to evaluate the Utility rate data every year. The Agency has already evaluated fiscal year 2025.

View Audit 363358

Finding 572229 (2024-001)

Material Weakness 2024

Nash Edgecombe Wilson Community Action, Inc.

NC

HUD Housing Programs

Corrective Action: The Agency is working with a CPA to catch up on missed filings, and has noted future deadlines for going forward.

View Audit 363358

Finding 572068 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Oshkosh

WI

HUD Housing Programs Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIV...

CORRECTIVE ACTION PLAN Audit firm: SVA Certified Public Accountants S.C. Audit period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Wendy Fromm Position: Executive Director of the Housing Authority of the City of Oshkosh Telephone Number: (920) 424-1470 CORRECTIVE ACTION PLAN 2024-001 Internal control over compliance Comments on findings and recommendations Management agrees with the finding and recommendation. Actions taken or planned The Authority updated the Tenant Selection Plan effective June 24, 2024. Anticipated completion date June 24, 2024

View Audit 363181

Finding 572054 (2024-004)

Significant Deficiency 2024

City of Chicago

IL

Matching / Level of Effort / Earmarking HUD Housing Programs

The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervi...

The Department of Family and Support Services (DFSS) will document its annual process regarding the calculation of Emergency Solutions Grant (ESG) matching and level of effort requirements to ensure it is accurately performed and reviewed by the appropriate DFSS Finance management personnel, Supervisor of Accounting and Director of Finance. The completed match will be sent for final review to DFSS’ Deputy Commissioner of Finance for confirmation and required financial grant reporting. Deputy Commissioner of Finance Ciezczak at the Department of Family and Support Services will be responsible for providing oversight and monitoring this process. The defined process will be documented and implemented by December 31, 2025.

View Audit 363171

Finding 572053 (2024-003)

Significant Deficiency 2024

City of Chicago

IL

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Dire...

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Director of Homeless Prevention Policy & Planning to assess spending progress and to follow up on any delays in vouchering by subrecipients. Specifically: 1. The Director will review monthly expenditure reports provided by the Department of Family and Support Services (DFSS) Finance team by the 10th of each month for all ESG grant awards. 2. The Homeless Services Division will send notices to agencies with expenditures below contracted expenditure expectations on ESG awards on at least a quarterly basis. The notice will include the current expenditure rate, a reminder on expectations to voucher on a monthly basis within 15 calendar days of the end of the month, and a request for the agency’s plan to improve expenditure rates in line with contract expectations, which are as follows: a. First quarter 25% b. Second quarter 50% c. Third quarter 75% d. Fourth quarter 100% 3. Any unspent ESG funds in the first 12 months of the grant will be reallocated in the second 12 months of the grant to maximize expenditures. Director of Homeless Prevention Policy & Planning Howard at the Department of Family and Support Services will be responsible for ensuring the implementation of this corrective action plan by December 31, 2025. The Voucher Audit and Tracking Unit (VATS) within the Department of Finance, Grant and Project Accounting Division will closely monitor the daily report of accumulated subrecipient (delegate agency) vouchers and prioritize aged vouchers. The goal is to issue payment for aged subrecipient vouchers within 15 calendar days. If the supporting documentation for the vouchers is incomplete or requires additional follow-up information, VATS will hold the vouchers for 2 business days pending the additional supporting documentation/information from the delegate agency. If the supporting documentation is not received within 2 business days, then VATS will reject the vouchers and provide an explanation for the rejection. The delegate agency will be allowed to re-submit the voucher(s) with the required supporting documentation. Chief Voucher Expediters Mendez and Vargas at the Department of Finance, Grant and Project Accounting Division, Voucher Audit and Tracking Systems (VATS) Unit will be responsible for ensuring timely payments to subrecipients and for the implementation of this corrective action plan by July 31, 2025.

View Audit 363171

Corrective Action Plans

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