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Corrective Action Plans

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Finding 1162788 (2025-001)
Material Weakness 2025
Pennington County Housing and Redevelopment Commission
SD
HUD Housing Programs
Condition: During our testing of a sample of tenant files, we identified three instances in which biennial inspections were not completed within the required timeframe. Criteria: 24 CFR § 982.405(a) requires PHAs to inspect each unit assisted under the Housing Choice Voucher (HCV) program at least b...
Condition: During our testing of a sample of tenant files, we identified three instances in which biennial inspections were not completed within the required timeframe. Criteria: 24 CFR § 982.405(a) requires PHAs to inspect each unit assisted under the Housing Choice Voucher (HCV) program at least biennially to determine whether the unit meets housing quality standards. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that the Commission implement stronger internal controls and tracking mechanisms to ensure biennial inspections are scheduled and completed on time. This could include the use of automated alerts, improved documentation of rescheduled inspections, and periodic supervisory review of inspection reports to ensure compliance with federal requirements. Management’s Response: It was noted during fieldwork that not all inspections were completed within the biennial requirement. Staff are dependent on the housing authority’s software to manage, schedule, and complete over 1,400 required inspections. Management and staff will continue to work with the software vendor to identify deficiencies in the system and expand staff training. Management is now meeting with the inspector every two weeks to examine and identify those inspections coming up on the two-year deadline. Management offers that this oversight is better at recognizing past issues and is not a solution to the process working correctly in the first place. Anticipated Completion Date: Ongoing.
View Audit 372426
Finding 1162757 (2025-001)
Material Weakness 2025
Housing Authority of Lawrence County
KY
HUD Housing Programs Reporting Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the...
CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the March 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 MATERIAL WEAKNESS Finding 2025-001 AMCC Not Submitted Within 90 Days Recommendation: We recommend that the PHA implement internal control procedures to ensure compliance with HUD reporting deadlines. Action taken: Management concurs with the finding. If HUD has questions regarding this plan, please call Cindy Bowen at 606-638-9414. Sincerely yours, _____________________________________________________________ Cindy Bowen, Housing Authority of Lawrence County
View Audit 372389
Finding 1162565 (2025-001)
Material Weakness 2025
Housing Partners for Positive Living, Inc.
RI
HUD Housing Programs
Finding Title: 2025-001: Replacement Reserve Account Balance Below Target Threshold Condition: The Corporation failed to adequately fund the replacement reserve from the effective date of the increase in monthly deposits, resulting in a shortfall of $9,402. Corrective Actions: Management will ensure...
Finding Title: 2025-001: Replacement Reserve Account Balance Below Target Threshold Condition: The Corporation failed to adequately fund the replacement reserve from the effective date of the increase in monthly deposits, resulting in a shortfall of $9,402. Corrective Actions: Management will ensure that the replacement reserve account is fully funded by the end of fiscal year 2026. A catch-up deposit schedule will be developed to restore the $9,402 shortfall in equal monthly installments, subject to HUD approval. The reserve account balance will be reviewed monthly by the Controller and reported to the Board of Directors quarterly. Any variances from the required funding schedule will be investigated and corrected immediately. Responsible Party: Controller and Director of Finance Target Completion Date: September 30, 2026 Status: Planned
View Audit 372255
Finding 1162225 (2025-001)
Material Weakness 2025
Jacksonville Towers, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Jacksonville Towers, Inc., 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. Audi...
Oversight Agency for Audit, Jacksonville Towers, Inc., 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 8 Project Based Rental Assistance, ALN 14.195 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and properly maintained. 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 the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
View Audit 372036
Finding 1162010 (2025-001)
Material Weakness 2025
Eastside Home Association
WA
Questioned Costs HUD Housing Programs
Management agrees with the finding and funds will be included in current year's residual receipts deposit.
Management agrees with the finding and funds will be included in current year's residual receipts deposit.
View Audit 371873 Questioned Costs: $1
Finding 1161930 (2025-001)
Material Weakness 2025
Fairview Housing
WA
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the findings and will ensure residual receipts deposits are made timely.
Management agrees with the findings and will ensure residual receipts deposits are made timely.
View Audit 371826 Questioned Costs: $1
Finding 1161929 (2025-002)
Material Weakness 2025
Rome Housing Authority
NY
HUD Housing Programs
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
View Audit 371825
Finding 1161915 (2025-003)
Material Weakness 2025
Housing Authority of the City of Bradenton
FL
Questioned Costs Eligibility HUD Housing Programs
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
Finding 1161914 (2025-002)
Material Weakness 2025
Housing Authority of the City of Bradenton
FL
Questioned Costs HUD Housing Programs
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 1161733 (2025-003)
Material Weakness 2025
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Allowable Costs / Cost Principles HUD Housing Programs Special Tests & Provisions
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
View Audit 371688
Finding 1161732 (2025-002)
Material Weakness 2025
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
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
View Audit 371688
Finding 1161731 (2025-001)
Material Weakness 2025
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
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
View Audit 371688
Finding 1161644 (2025-001)
Material Weakness 2025
Asi Rochester, Inc.
MN
HUD Housing Programs
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.
View Audit 371532
Finding 1161643 (2025-001)
Material Weakness 2025
Mesa Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
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
Finding 1161642 (2025-001)
Material Weakness 2025
Asi - Dakota County, Inc.
MN
Questioned Costs HUD Housing Programs
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
Finding 1161641 (2025-001)
Material Weakness 2025
Universal City Supportive Housing, Inc.
MN
HUD Housing Programs
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.
View Audit 371529
Finding 1161640 (2025-001)
Material Weakness 2025
Twin Ports Accessibility Project, Inc.
MN
HUD Housing Programs
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.
View Audit 371528
Finding 1161639 (2025-001)
Material Weakness 2025
Great Falls Supportive Housing, Inc.
MN
Questioned Costs HUD Housing Programs
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
Finding 1161637 (2025-001)
Material Weakness 2025
Great Falls Elderly Housing, INC
MN
HUD Housing Programs
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.
View Audit 371525
Finding 1161571 (2025-002)
Material Weakness 2025
Building Futures, Inc.
NE
HUD Housing Programs
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.
View Audit 371447
Finding 1161570 (2025-001)
Material Weakness 2025
Building Futures, Inc.
NE
HUD Housing Programs
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.
View Audit 371447
Finding 1161530 (2025-001)
Material Weakness 2025
Sj Senior Housing, Inc.
NJ
Questioned Costs Special Tests & Provisions HUD Housing Programs
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
Finding 1161457 (2025-001)
Material Weakness 2025
Cornerstone Housing North, Inc.
NH
HUD Housing Programs Cash Management
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
View Audit 371368
Finding 1161383 (2025-001)
Material Weakness 2025
Uncompahgre Combined Clinics Dba Uncompahgre Medical Center
CO
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
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.
View Audit 371259
Finding 1161299 (2025-002)
Material Weakness 2025
Sarasota Housing Authority
FL
HUD Housing Programs Internal Control / Segregation of Duties
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.
View Audit 371221
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