Corrective Action Plans

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Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
View Audit 353089 Questioned Costs: $1
Finding 554452 (2024-001)
Significant Deficiency 2024
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
View Audit 353089 Questioned Costs: $1
Housing Authority of the City of Brinkley respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Robert Pearson, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 721...
Housing Authority of the City of Brinkley respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Robert Pearson, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the June 30, 2024, audit are discussed below. The findings are numbered to correspond to the auditing findings disclosed in the Schedule of Findings and Questioned Costs. 2024-001 Eligibility Federal Program: Public and Indian Housing, Federal Assistance Listing Number 14.850 Condition and Criteria: The Authority’s purpose for existence is to provide decent, safe, and affordable housing for low-income families. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent to be paid by the family. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, the tenant and other family members are required to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies. e. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Population and Items Tested: We selected seventeen public housing tenant files for testing. One file did not contain an annual re-examination. The file indicates a re-examination for September 1, 2022. The next re-examination was conducted on September 1, 2024. One file indicated the tenant should have been charged $399. The tenant was charged $387. Auditor’s Recommendation: All re-examinations should be completed on an annual basis and the required documents should be signed by the tenant. All rent amounts should be updated to make sure they agree with the computed rent. Planned corrective actions: We will comply with the auditor’s recommendation. Estimated Completion Date: June 30, 2025.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $6,000 from the operating account to the reserve for replacements ...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $6,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $6,000 to the reserve for replacements account on February 27, 2025. No further action is required.
View Audit 352926 Questioned Costs: $1
Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish proce...
Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the procedures around move out tenants are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.
Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance wit...
Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.
Recommendation: The City should create a process to alert/remind management and City officials to meet the reporting requirements and deadlines. Corrective Action: The City recognizes the need for timely grant reporting and has recently added a Grants Administrator position to the Finance Department...
Recommendation: The City should create a process to alert/remind management and City officials to meet the reporting requirements and deadlines. Corrective Action: The City recognizes the need for timely grant reporting and has recently added a Grants Administrator position to the Finance Department who has created a grant report tracking process. Responsible Parties: Candice Blake, Finance Director Anticipated Completion Date: September 30, 2025
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
View Audit 352863 Questioned Costs: $1
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
View Audit 352863 Questioned Costs: $1
Finding 2024-001: During the year ended December 31 2024 reserve deposits totaling $45256 were not made as required by the regulatory agreement (1) Comments on the Finding and Each Recommendation: The Organization did not have sufficient cash flow to make the required deposits. The management agent ...
Finding 2024-001: During the year ended December 31 2024 reserve deposits totaling $45256 were not made as required by the regulatory agreement (1) Comments on the Finding and Each Recommendation: The Organization did not have sufficient cash flow to make the required deposits. The management agent has reflected the delinquent reserve payments as payable at December 31 2024 and is making deposits as cash flow allows; (2) Actions Taken on the Finding: The Organization obtained a 6 month suspension of deposits and is making the delinquent deposits as cash flow allows
View Audit 352857 Questioned Costs: $1
Finding 2024-001: During the year ended December 31 2024 reserve deposits totaling $9000 were not made as required by the regulatory agreement. (1) Comments on the Finding and Each Recommendation: The Organization did not have sufficient cash flow to make the required deposits. The management agent ...
Finding 2024-001: During the year ended December 31 2024 reserve deposits totaling $9000 were not made as required by the regulatory agreement. (1) Comments on the Finding and Each Recommendation: The Organization did not have sufficient cash flow to make the required deposits. The management agent has reflected the delinquent reserve payments as a payable at December 31 2024 and is making deposits as cash flow allows. (2) Actions Taken on the Finding: The Organization is making the delinquent depoist as cash flow allows
View Audit 352855 Questioned Costs: $1
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S38...
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2022 and 2023 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Pitcher Hill Apartments agrees wit...
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Pitcher Hill Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Interim President and CEO, at (315) 424-1821.
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Bishop Ludden Apartments agrees wi...
Finding #2024-001 Section 207/223(f) Mortgage Insurance – Multifamily – ALN 14.155 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Bishop Ludden Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that ...
Department of Housing and Urban Development Federal Financial Assistance Listing #14,421 Housing Opportunities for Person with AIDS (HOPWA) Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary Internal controls were not in place to ensure that the monthly expenditure information that was summarized and used to prepare the Consolidate Annual Performance and Evaluation Report (Consolidated APR/CAPER) was reconciled to the general ledger which led to differences between the expenditures reported in the Consolidated APR/CAPER and the actual expenditures reflected in the general ledger. In addition, internal controls were not in place to ensure review of the supporting documentation and the Consolidated APR/CAPER prior to submission. Responsible Individuals Monica Atchison, Housing Manager, and JW Guay, Grants Accounting Manager Status Management of DAP Health, Inc. has already corrected the reports and submitted updated reports to the granting agency. We have also implemented additional procedures to review program required reporting between Program and Finance Leadership to ensure amounts reported reconcile to the general ledger prior to submission. Anticipated Completion Date March 31, 2025
Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. CMHA is awar...
Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. CMHA is aware that the HAB/MRI software does not store waitlist reports by date processed and since then, CMHA has been saving Excel files of the waitlist reports. The applicants that were selected for the audit were applicants that had preference points. All applicants with preference points were contacted at the same time to be informed that they were eligible for a voucher. The CMHA waitlists were ran by preference points and time/date of application. Once those applicants were pulled the waitlist was not saved to Excel. The preference point list was then sorted alphabetically for sign in purposes and tracking of applicant documentation. This is the list that was provided to the auditor. Melissa Beadle, Deputy Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 352576 Questioned Costs: $1
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 1320...
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 13204 Audit Period: January 1, 2024 – December 31, 2024 The finding from the 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2024-001 - Section 232 HUD Insured Mortgage, 14.129 Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $452,639. Recommendation: The Facility management should contact HUD representative if the previously communicated repayment plan changed significantly. Action Taken: Integrity Home Care Services, Inc is in the process of being sold to Constant Care 247. All proceeds from the sale will go towards the repayment of the receivable balance. The sale is currently under review by the New York State Department of Health. If you have any questions regarding this plan, please contact Michael Zingaro at 315-703-0646 or via email at Michael.Zingaro@St-Camillus.org Sincerely, Michael Zingaro Vice President of Finance St. Camillus RHCF
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $31,250. The Company did not request the required HAP offsets until September 3, 2024. At December 31, 2024, residual receipts exceeded $31,250 by $23,913, of which $23,875 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Lutherwood balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $27,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,615 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $27,500 by $55,066 of which $27,450 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Frostburg balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $4,755 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $42,662, of which $37,907 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Luther Meadows staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Luther Meadows balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,661 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $73,802, of which $46,141 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Heilman House staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Heilman House balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within o...
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within one month of the fiscal year-end date to allow for timely deposits into a residual receipts account, as necessary. Person(s) Responsible: Sylvester Naraine, Chief Financial Officer Jerry Bhigroog, Director of Corporate Accounting Brian Wahl, Accounting Manager Expected Completion Date: June 30, 2025
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