Corrective Action Plans

Finding 567889 (2024-002)

Material Weakness 2024

CT

HUD Housing Programs Eligibility

Park City has implemented a secure, digital document management protocol requiring that all income verification forms and re-examination documents be scanned and stored within Yardi, our newly adopted digital management system. This transition ensures that all records are accurately maintained, secu...

Park City has implemented a secure, digital document management protocol requiring that all income verification forms and re-examination documents be scanned and stored within Yardi, our newly adopted digital management system. This transition ensures that all records are accurately maintained, securely stored, and readily accessible for audits and inspections. By digitizing these critical documents, we are enhancing regulatory compliance, reducing administrative inefficiencies, and strengthening data integrity. This approach aligns with best practices for record retention and enables swift retrieval of documentation to meet oversight and inspection requirements Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900

View Audit 360237

Finding 567887 (2024-001)

Material Weakness 2024

Park City Communities, INC

CT

HUD Housing Programs Eligibility

A memo relating to HUD and PHA verification requirements has been issued to staff. Utility allowance schedule set up in software has been confirmed for accuracy. Staff has been reminded to ensure appropriate Utility Schedule is applied during processing of transactions. Internal quarterly Qualit...

A memo relating to HUD and PHA verification requirements has been issued to staff. Utility allowance schedule set up in software has been confirmed for accuracy. Staff has been reminded to ensure appropriate Utility Schedule is applied during processing of transactions. Internal quarterly Quality Control reviews are also in place. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900

View Audit 360237

Finding 567886 (2024-002)

Material Weakness 2024

Housing Authority of the City of Hoboken

NJ

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Manager...

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Managers and assistant Managers will use the third-party Contractor to learn proper recertification and documentation procedures.

View Audit 360230

Finding 567885 (2024-001)

Material Weakness 2024

Housing Authority of the City of Hoboken

NJ

Eligibility Procurement, Suspension & Debarment HUD Housing Programs

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Manager...

View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Managers and assistant Managers will use the third-party Contractor to learn proper recertification and documentation procedures.

View Audit 360230

Finding 567759 (2024-014)

Significant Deficiency 2024

State of Michigan

MI

Eligibility HUD Housing Programs Reporting

Finding 2024-014 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Provider Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS amended the Pharmacy Benefits Manager, Prepaid Inpatient Health Plan (PIHP),...

Finding 2024-014 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Provider Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS amended the Pharmacy Benefits Manager, Prepaid Inpatient Health Plan (PIHP), MI Choice Waiver Program (MI Choice), Medicaid Health Plan (MHP), and Dental Health Plan entity fiscal year 2025 contracts to require that signatures are obtained on the Provider Screening Information Collection Tool (PSICT) forms and returned timely when contracts and waivers are renewed and extended. Also, MDHHS is in the process of amending the remaining Integrated Care Organization contract to include this requirement. MDHHS will continue to educate the managed care entities and MDHHS contract areas on this process to help ensure compliance. MDHHS expects that signatures will be obtained on the PSICT forms effective September 2025 for the fiscal year 2026 contract cycle and will continue to send an annual reminder to the managed care entities to report any change in ownership to MDHHS within 35 days. In addition, MDHHS continues to review provider agreements as part of its monitoring process conducted for all MI Choice entities. MDHHS’s review of fiscal year 2024 provider agreements for MI Choice entities will be completed by December 31, 2025, and will be ongoing during the Administrative Quality Assurance Review process as outlined in the waiver application that was approved by CMS. MDHHS will continue to send annual reminders to MI Choice entities to submit completed PSICT forms by September 1 each year as required by MI Choice contracts. MDHHS obtained an updated provider agreement for the Home Help provider cited in the finding. Home Help providers are now enrolled in CHAMPS and provider agreements, including updated terms and conditions, are completed electronically. Anticipated Completion Date December 31, 2025 Responsible Individual(s) Heather Hill, MDHHS Kim Heinicke, MDHHS Elaina Brown, MDHHS

View Audit 360209

Finding 567622 (2024-005)

Significant Deficiency 2024

York Housing Authority

NE

Eligibility HUD Housing Programs Significant Deficiency

Finding 2024-005 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to h...

Finding 2024-005 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to help guide them to implement the appropriate systems. Planned corrective actions are to be implemented immediately.

View Audit 360171

Finding 567609 (2024-002)

Significant Deficiency 2024

The Housing Authority of the City of Aiken, South Carolina

SC

Cash Management HUD Housing Programs

2024-002 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management The Authority has developed and implemented the necessary standard operating procedures to ensure Capital Fund Program grant disbursements are being drawn down prior to the issuance of payments to vendors and/or contractor...

2024-002 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management The Authority has developed and implemented the necessary standard operating procedures to ensure Capital Fund Program grant disbursements are being drawn down prior to the issuance of payments to vendors and/or contractors. Person Responsible for Correction of Finding: Chanosha Lawton, Executive Director Projected Completion Date: June 30, 2025

View Audit 360162

Finding 567605 (2024-001)

Significant Deficiency 2024

Farmville Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Name of Contact Person: Wendy Ellis, Executive Director We will implement proper internal control procedures for the Low Rent Public Housing program eligibility requirements. Immediately.

View Audit 360144

Finding 567604 (2024-001)

None 2024

Housing Authority of the City of Alexander City

AL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Corrective Action: The Authority submitted corrective actions to HUD dated March 24, 2025, which included implementing HUD’s recommended corrective actions. Responsible Party: Darold Sterling, Executive Director, (256)329-2201. Anticipated Completion Date: September 30, 2025.

View Audit 360138 Questioned Costs: $1

Finding 567594 (2024-002)

Significant Deficiency 2024

Housing Authority of Conway

SC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Immediately.

View Audit 360131

Finding 567593 (2024-001)

Significant Deficiency 2024

Housing Authority of Conway

SC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Section 8 New Construction program eligibility requirements. Immediately.

View Audit 360131

Finding 567592 (2024-002)

Significant Deficiency 2024

Alliance Apartments Housing Development Fund Co., Inc.

NY

Cash Management HUD Housing Programs Significant Deficiency

We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.

View Audit 360130

Finding 567561 (2024-002)

Significant Deficiency 2024

City of New Haven

CT

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2024-002: Significant Deficiency and Noncompliance Finding, Reporting-Annual Program: Lead-Based Paint Hazard Reduction Grant Program Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cit...

Finding 2024-002: Significant Deficiency and Noncompliance Finding, Reporting-Annual Program: Lead-Based Paint Hazard Reduction Grant Program Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2022, to June 30, 2023, by January 10, 2024. Based on our testing of the required quarterly and annual reports we determined the annual report was not submitted as required. Corrective Actions Taken: 1. Centralized Compliance Tracking: A comprehensive Grant Policy has been implemented with centralized tracking to monitor grant reporting deadlines and prevent missed submissions. 2. The Office of Management, Policy, and Grants is establishing a Grant Management Team to conduct a secondary review of all reporting-related entries and ensure timely submissions. These actions will be implemented by the end of the next fiscal year, with all policy updates and training completed by October 31, 2025. 3. Health Department: The Health Department and the City’s Internal Auditor are creating Standard Operation Procedures and will train staff by December 31, 2025. 4. Contacts: Shannon McCue, Director of Management, Policy, and Grants; Maritza Bond, Health Director, Anticipated Completion Date: January 2026

View Audit 360119

Finding 567426 (2024-001)

None 2024

Onondaga County P.h.a Consortium Admin by Christopher Comm.

NY

HUD Housing Programs

The Consortium is in the processes of performing these unit inspections and will ensure those inspections are properly documented in the participant’s files. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: January 2025

View Audit 360101

Finding 567416 (2024-010)

Significant Deficiency 2024

Tullahoma Housing Authority

TN

HUD Housing Programs Eligibility Special Tests & Provisions

2024-010 - ALN 14.850 - Public Housing Operating Fund - Special Tests and Provisions - Declaration of Trust Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor's recommendation as presented in the Audit Report. Issues are a result of prior manage...

2024-010 - ALN 14.850 - Public Housing Operating Fund - Special Tests and Provisions - Declaration of Trust Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor's recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsible for Correction of Finding: Christy Amacher, Executive Director Anticipated Completion Date: September 30, 2025

View Audit 360091

Finding 567415 (2024-009)

Significant Deficiency 2024

Tullahoma Housing Authority

TN

HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties

2024-009 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions - Depository Agreements Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior managem...

2024-009 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions - Depository Agreements Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsible for Correction of Finding: Christy Amacher, Executive Director Anticipated Completion Date: September 30, 2025

View Audit 360091

Finding 567414 (2024-008)

Significant Deficiency 2024

Tullahoma Housing Authority

TN

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2024-008 – ALN 14.872 – Public Housing Capital Fund Program – Reporting Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is ...

2024-008 – ALN 14.872 – Public Housing Capital Fund Program – Reporting Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsible for Correction of Finding: Christy Amacher, Executive Director Anticipated Completion Date: September 30, 2025

View Audit 360091

Finding 567413 (2024-006)

Material Weakness 2024

Tullahoma Housing Authority

TN

Cash Management HUD Housing Programs

Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsibl...

Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsible for Correction of Finding: Christy Amacher, Executive Director Anticipated Completion Date: September 30, 2025

View Audit 360091

Finding 567395 (2024-002)

Significant Deficiency 2024

Mid-East Regional Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Name of Contact Person: Lynn Alligood, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Immediately.

View Audit 360080

Finding 567394 (2024-001)

Significant Deficiency 2024

Mid-East Regional Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Lynn Alligood, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 New Construction program eligibility requirements. Immediately.

View Audit 360080

Finding 567386 (2024-002)

Material Weakness 2024

Guild

MN

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Passed through Hearth Connections and Passed through Dakota County, Continuum of Care. Assistance Listing Number: Federal Financial Assistance Listing #14.267 Program Name: Continuum of Care Progr...

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Pass‐Through Entity: Passed through Hearth Connections and Passed through Dakota County, Continuum of Care. Assistance Listing Number: Federal Financial Assistance Listing #14.267 Program Name: Continuum of Care Program Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: This clinical program is now under new leadership and is enhancing its controls and oversight. In addition to requiring a monthly rent checklist to be reviewed and signed off by the responsible official, an additional layer of control will be implemented by involving Finance in verifying that proper documentation is in place before rent checks are issued. The program, in collaboration with Finance, will also continue enhancing the approach to standardized documentation. Responsible Individuals: Keith Rachey - Chief Financial Officer, Tiffany Yang – Controller, Diana Harris – Director of Clinical Services Anticipated Completion Date: Completed by September 2025

View Audit 360077

Finding 567385 (2024-002)

Significant Deficiency 2024

Peabody Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2025 Per...

2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2025 Person Responsible for Corrective Action: Anne Marie Burns, Executive Director

View Audit 360060

Finding 567383 (2024-009)

Material Weakness 2024

Housing Authority of Alto

TX

HUD Housing Programs Internal Control / Segregation of Duties

2024-009. SEMAP Supporting Documentation Corrective action planned: Revised control procedures and checklist system for future SEMAP submissions with backup file requirements. Updated ADMIN plan to enforce Quality Assurance procedure, to be performed quarterly. Contact person: Candice Ivory, Exe...

2024-009. SEMAP Supporting Documentation Corrective action planned: Revised control procedures and checklist system for future SEMAP submissions with backup file requirements. Updated ADMIN plan to enforce Quality Assurance procedure, to be performed quarterly. Contact person: Candice Ivory, Executive Director / Deputy Director Anticipated completion date: May 31, 2025/ Ongoing Monitoring

View Audit 360052

Finding 567382 (2024-008)

Material Weakness 2024

Housing Authority of Alto

TX

HUD Housing Programs

2024-008 Tenant Files – Housing Choice Vouchers Corrective action planned: Staff retrained on HUD requirements. Standard audit process implemented for incoming and annual recertifications. Quarterly file reviews and a new checklist for income verification implemented. Contact person: Candice Ivory...

2024-008 Tenant Files – Housing Choice Vouchers Corrective action planned: Staff retrained on HUD requirements. Standard audit process implemented for incoming and annual recertifications. Quarterly file reviews and a new checklist for income verification implemented. Contact person: Candice Ivory, Executive Director / Deputy Director Anticipated completion date: July 31, 2025/ Ongoing Monitoring

View Audit 360052

Finding 567377 (2024-005)

Material Weakness 2024

School District of Thorp

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U, 84.425W Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability ...

Elementary and Secondary School Emergency Relief – Assistance Listing No. 84.425U, 84.425W Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases, along with adding controls to ensure that the item purchased was received by the District. CLA also recommends the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. CLA also recommends the District review its grant reporting processes and implement internal controls to help ensure that there is adequate segregation of duties in regards to grant reporting including special reports. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: District staff will accumulate as much of the information required for federal and state awards as we can and reconcile the revenue and expenditures information to the general ledger for these awards. Name(s) of the contact person(s) responsible for corrective action: Adrian Foster, Brooke Rosemeyer Planned completion date for corrective action plan: Ongoing.

View Audit 360049

Corrective Action Plans

Filters