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Corrective Action Plans

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Finding 1169872 (2025-001)
Material Weakness 2025
B’nai B’rith Chesilhurst House, Inc.
NJ
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-...
Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001 Comments on the Finding and Each Recommendation: On June 30, 2024, the Corporation's HUDapproved management agent certification (form HUD 9839-B Owner's/Management Agent Certification) expired. As of June 30, 2025, HUD approval of the management agent certification is pending. Management should monitor the expiration dates of Form HUD 9839-B in the future and management fees should not be paid until the certification is approved. Action(s) taken or planned on the finding: Management concurs with the recommendation and has submitted HUD form 9839-B and is awaiting HUD approval.
View Audit 383012
Finding 1169824 (2025-001)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Los Angeles
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2024 through June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 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 report procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 382986
Finding 1169813 (2025-001)
Material Weakness 2025
Central Oregon Regional Housing Authority
OR
HUD Housing Programs
Response to Finding 2025-001 Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority concurs with the audit recommendation. Corrective Action: To address this issue, management...
Response to Finding 2025-001 Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority concurs with the audit recommendation. Corrective Action: To address this issue, management will implement targeted refresher training for eligibility staff and supervisory reviewers focused specifically on identifying, verifying, and properly recording non-wage income sources, including but not limited to child support. The training will reinforce applicable HUD requirements, documentation standards, and quality control review procedures to ensure all non-wage income is consistently included in income calculations. Updated guidance materials and examples will also be provided to staff to support accurate application. Date of Planned Corrective Action: Immediately following being notified of this finding.
View Audit 382965
Finding 1169810 (2025-001)
Material Weakness 2025
Torrington Voa Elderly Housing, INC (bell Park Tower)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382951
Finding 1169806 (2025-002)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382933
Finding 1169805 (2025-001)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
HUD Housing Programs Cash Management
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.
View Audit 382933
Finding 1169804 (2025-001)
Material Weakness 2025
Cincinnati Voa Living Center, INC (clinton Springs)
VA
HUD Housing Programs Cash Management
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.
View Audit 382932
Finding 1169802 (2025-001)
Material Weakness 2025
South Texas Voa Elderly Housing, Inc. (country Village Square)
LA
HUD Housing Programs
Management Agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management Agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 382929
Finding 1169801 (2025-002)
Material Weakness 2025
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
View Audit 382928
Finding 1169800 (2025-001)
Material Weakness 2025
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
HUD Housing Programs
Management agrees with the finding. Management will return the funds back to the restricted account.
Management agrees with the finding. Management will return the funds back to the restricted account.
View Audit 382928
Finding 1169799 (2025-002)
Material Weakness 2025
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
View Audit 382919
Finding 1169798 (2025-001)
Material Weakness 2025
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
HUD Housing Programs Cash Management
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.
View Audit 382919
Finding 1169797 (2025-002)
Material Weakness 2025
McPherson Voa Elderly Housing, INC (edinburgh Manor)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382917
Finding 1169796 (2025-001)
Material Weakness 2025
McPherson Voa Elderly Housing, INC (edinburgh Manor)
VA
HUD Housing Programs
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests.
View Audit 382917
Finding 1169793 (2025-001)
Material Weakness 2025
Houston Voa Independent Housing, INC (heights Manor)
VA
HUD Housing Programs Cash Management
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.
View Audit 382900
Finding 1169766 (2025-001)
Material Weakness 2025
Rcil-Rochester Barrier Free Housing Corporation
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Rochester Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025: Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Rochester Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025: Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025. The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 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. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: The Project agrees with the finding. Tenant rent was recomputed in November 2025 and management will adjust the December 2025 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.
View Audit 382880
Finding 1169765 (2025-001)
Material Weakness 2025
Rcil-Olmsted Barrier Free Housing Corporation
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Su...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT None; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(f), Assistance Listing Number 14.155 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $64 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project in November 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.
View Audit 382879
Finding 1169732 (2025-002)
Material Weakness 2025
Council Groves Apartments, Inc.
MT
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking
2025-002, Section 207 Loan Pursuant to Section 223(f), Federal Assistance Listing Number 14.134 Planned Corrective Action: Management has corrected the identified deficiency related to the tenant security deposit bank account. Subsequent to year end, on December 12, 2025, management transferred fund...
2025-002, Section 207 Loan Pursuant to Section 223(f), Federal Assistance Listing Number 14.134 Planned Corrective Action: Management has corrected the identified deficiency related to the tenant security deposit bank account. Subsequent to year end, on December 12, 2025, management transferred funds into the tenant security deposit bank account to fully fund the account in an amount equal to the related tenant security deposit liability. In addition, management has implemented procedures to ensure ongoing compliance with HUD requirements, including: • Monthly reconciliation of the tenant security deposit bank account to the related liability balance; • Management review of the reconciliation to ensure the account remains fully funded at all times; and • Enhanced monitoring of the tenant security deposit account, particularly during periods of property management transition. These actions are intended to ensure tenant security deposits are fully segregated and safeguarded in accordance with HUD regulations and program requirements. Anticipated Completion Date: Corrected as of December 12, 2025; ongoing monitoring thereafter. Status: Corrected.
View Audit 382803
Finding 1169729 (2025-002)
Material Weakness 2025
Nhhi - Mankato Barrier Free Housing Corporation
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project overpaid management fees by $235 to the management company. Recommendation: The management company should reimburse the Project for the $235 overpayment. Action Ta...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project overpaid management fees by $235 to the management company. Recommendation: The management company should reimburse the Project for the $235 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project $235 in November, 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Michael Thomas at 651-639-9799.
View Audit 382794
Finding 1169724 (2025-002)
Material Weakness 2025
Nhhi/asi - Senior Bloomington, Inc.
MN
HUD Housing Programs
FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $341 overpayment. Action Taken: The Project agrees with the finding. The management c...
FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $341 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project in November 2025.
View Audit 382791
Finding 1169723 (2025-001)
Material Weakness 2025
Nhhi/asi - Senior Bloomington, Inc.
MN
HUD Housing Programs
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30...
NHHI/ASI - Senior Bloomington, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025; The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action taken: Tenant rent was recomputed in October 2025 and management will adjust a future monthly HUD billing.
View Audit 382791
Finding 1169722 (2025-001)
Material Weakness 2025
Nhhi - Brooklyn Park, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Brooklyn Park, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Brooklyn Park, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025; The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 - The Project overpaid management fees to the management company. Recommendation: The management company should repay the $58 to the Project. Action Taken: The Project agrees with the finding. The management company repaid the overpaid management fees in November 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Michael Thomas at 651-639-9799.
View Audit 382790
Finding 1169721 (2025-001)
Material Weakness 2025
Nhhi/asi Bloomington, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI/ASI Bloomington, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, ...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI/ASI Bloomington, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025; The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 - Condition: The Project underpaid six required monthly deposits into the replacement reserve account and withdrew the full amount for an invoice that had already been partially paid by a tenant. Recommendation: The Project should deposit $738 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $738 into the replacement reserve account in November, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Michael Thomas at 651-639-9799.
View Audit 382789
Finding 1169720 (2025-001)
Material Weakness 2025
Parc Community Homes, Inc. Project No. 072-Hd077
IL
HUD Housing Programs Internal Control / Segregation of Duties
Section 811 – New Construction – Capital Advance Program – Supportive Housing for Persons with Disabilities – CFDA No. 14.181 Recommendation: Management should receive proper authorization from HUD prior to making additional deposits into the reserve account. Explanation of disagreement with audit f...
Section 811 – New Construction – Capital Advance Program – Supportive Housing for Persons with Disabilities – CFDA No. 14.181 Recommendation: Management should receive proper authorization from HUD prior to making additional deposits into the reserve account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will discuss the additional deposit with HUD. Name(s) of the contact person(s) responsible for corrective action: Debbie (Congdon) Aeschleman Planned completion date for corrective action plan: In process
View Audit 382769
Finding 1169641 (2025-002)
Material Weakness 2025
City of Great Falls, Montana
MT
Reporting Internal Control / Segregation of Duties HUD Housing Programs
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Finding Summary: One of three quarterly PR29 Cash on Hand reports submitted to HUD contained an inaccurate figure for revolving ...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Finding Summary: One of three quarterly PR29 Cash on Hand reports submitted to HUD contained an inaccurate figure for revolving funds received on Line 13, due to insufficient internal review and reconciliation. Additionally, the amount on Line 5 on the PR26 Financial Summary Report was unable to be supported. Corrective Action Plan: The City will strengthen internal controls over CDBG reporting by: • Implementing a documented secondary review process for all PR29 and PR26 reports. • Requiring reconciliation of source data to report figures prior to submission. Responsible Individual(s): Melissa Kinzler, Finance Director Tom Hazen, Grant Administrator Anticipated Completion Date: January 2026
View Audit 382641
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