Corrective Action Plans

Finding 565091 (2024-002)

Material Weakness 2024

TX

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implement...

Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implemented a review process for its waiting list process so that the errors that led to the improper selection method will not be repeated. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025

View Audit 359044

Finding 565061 (2024-001)

Significant Deficiency 2024

Crawford County Public Facilities Board Number One

AR

HUD Housing Programs Special Tests & Provisions

Crawford County Public Facilities Board Number One respectfully submits the following corrective action plan for the year ended December 31, 2024. Responsible Official: Mitch Minnick, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy,...

Crawford County Public Facilities Board Number One respectfully submits the following corrective action plan for the year ended December 31, 2024. Responsible Official: Mitch Minnick, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended December 31, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the December 31, 2024, audit are discussed below. The findings are numbered to correspond to the auditing findings disclosed in Section C of the Schedule of Findings and Questioned Costs. C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development CFDA No. 14.871 – Housing Choice Voucher Condition and Criteria: The Authority’s purpose for existence is to provide decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). In addition, the Authority must determine that rent paid to an owner is reasonable in comparison to rent for other comparable unassisted units. Population and Items Tested: Per Table 10-1 of the Housing Choice Voucher Guidebook, the Authority was required to perform 10 quality control housing re-inspections. Eight quality control re-inspections could be documented. Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditor’s recommendation. As new management, we will ensure procedures will be put in force to monitor and perform the required re-inspections. Anticipated Completion Date: September 30, 2025

View Audit 358994

Finding 565020 (2024-001)

Significant Deficiency 2024

Commonwealth Institute of Funeral Service

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #003556 and G03556, Contract years: 05/05/21 – 12/31/26. Recommendation: Emphasize the importance of accurately reporting enrollment status. Planned corrective action: Management agrees with audit finding #2024-001. The Financial Aid Coordinator is responsible for reporting enrollment status changes, certifying enrollment every 60 days, and responding to NSLDS Roster files within 15 days, all through the NSLDSFAP website. To enhance the accuracy of these enrollment reports, the Institute is implementing a new double-check process. Henceforth, the Financial Aid Coordinator will print all enrollment status changes or enrollment report rosters prior to making any online updates or certifications. These printed reports will then be given to the Director of Operations for verification. Only after this verification will the Financial Aid Coordinator proceed with the necessary changes or certifications on the NSLDSFAP website. All printed reports will be retained by the Financial Aid Coordinator for documentation. Responsible officer: Cody Lopasky, President. Estimated completion date: June 1, 2025.

View Audit 358905

Finding 564600 (2024-001)

Significant Deficiency 2024

West Valley Housing Authority

OR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN -For FY 2024 Audit Findings FINDING: 2024-001-CFDA 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 requir...

CORRECTIVE ACTION PLAN -For FY 2024 Audit Findings FINDING: 2024-001-CFDA 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 require units leased, under the HCV Program, to be inspected at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. CONDITION: During the audit, three (3) failed HQS inspections, with life threatening issues as defined by the WVHA’s Administrative Plan, were found that did not receive a pass in conformance with the Criteria noted above and no HAP abatement process was enforced. PLAN FOR CORRECTION: Staffing- The West Valley Housing Authority created a new position of ‘Inspector’ and hired a candidate with a start of employment on January 6, 2025. This action consolidates the HCV HQS inspection function to one dedicated staff member as opposed to the two HCV Caseworkers who had been performing this function (along with their regular case work duties). Inspection Protocols- With the limitation of time imposed by the 24-hour remedy period, staff were calling the landlords as soon as they noted a Life, Health & Safety deficiency. Inspection staff have been informed that all communications (including phone calls) need to be documented in writing and a final inspection needs to be conducted to verify that the deficiencies have been corrected, and the inspection has passed. CONTACTS FOR PLAN: Cheryl Slagle – Housing Programs Manager Ph. (503) 623-8387 Ext. 328 cslagle@wvpha.org Christian Edelblute - Executive Director Ph. (503) 623-8387 Ext. 314 cedelblute@wvpha.org

View Audit 358730

Finding 564577 (2024-005)

Significant Deficiency 2024

Midcoast Maine Community Action

ME

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2024-005 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: The Organization’s internal control policies require that Supervisors approve all timesheets prior to submission to the Administrative & Fiscal Services Department. During audit procedures, one timeshee...

2024-005 – Significant Deficiency – Internal Control Significant Deficiency in Internal Control: The Organization’s internal control policies require that Supervisors approve all timesheets prior to submission to the Administrative & Fiscal Services Department. During audit procedures, one timesheet selected for testing did not have the required approval from the employee’s supervisor. The timesheet was processed for payment without documented supervisory approval. The failure to obtain approval on the timesheet was due to a new supervisor inadvertently missing the employee’s timecard for approval. Controls in place did not prevent the timesheet from being processed without the necessary supervisory review Recommendation: We recommend that the Organization provide additional training to new supervisors on the importance of reviewing and approving timesheets promptly. Additionally, efforts should be made to ensure continuity of internal controls in the event of staffing or responsibility changes. Management should strengthen controls to prevent processing of timesheets without required approvals. Management should periodically test these controls to ensure they operate effectively, particularly following changes in key personnel involved in the process. Responsible Person for Corrective Action: Lindsay Mitchell, Director of Fiscal & Facilities Corrective Action to be Taken: The Finance Director, in collaboration with the HR Assistant, conducts biweekly reviews of employee timesheets to ensure that both employees and their supervisors have completed and approved submissions prior to payroll processing. MMCA has held meetings with both new and tenured managers to emphasize the critical importance of timely, accurate, and fully approved timesheets. MMCA’s contracted payroll processing company enforces a strict submission deadline to ensure employees are paid on time. In accordance with federal labor regulations, all hours worked must be paid within a reasonable timeframe. Once payroll is submitted to the processor, time sheets can no longer be edited – making the window for corrections very limited. To strengthen accountability, the HR Assistant has implemented a system rule requiring that supervisors cannot approve a timesheet before it has been reviewed and submitted by the employee. This ensures that both parties are actively verifying time entries. Ongoing management training is provided to reinforce best practices in timekeeping and payroll compliance. Additionally, the Finance Director will collaborate with the Director of Human Resources and the President/CEO to revise and formalize the timecard approval process, ensuring consistency, transparency, and compliance across the organization. The anticipated completion date for this corrective action is 9/30/2025.

View Audit 358698

Finding 564524 (2024-001)

None 2024

Pine Grove Housing Development Corporation, Dba Pine Grove Apts

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 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. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 358661

Finding 564440 (2024-002)

Significant Deficiency 2024

Damian Family Care Centers, Inc.

NY

HUD Housing Programs Reporting

We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

View Audit 358577

Finding 564420 (2024-001)

Significant Deficiency 2024

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Project Based Rental Assistance Program, ALN 14.195 Recommendation: The manager should verify eligibility by obtaining and maintaining all required documents for all tenants, maintain support for tenant income verification through the EIV system in a timely manner, and perform appropriate unit inspections. Furthermore, annual recertifications should be performed prior to expirations and transmitted to HUD through TRACS. 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 audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 358536

Finding 564410 (2024-001)

Significant Deficiency 2024

City of Marquette, Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564319 (2024-002)

Significant Deficiency 2024

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes...

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes, the Agency anticipates future submissions to be timely and accurate without continuous changes to balance sheet accounts. Additionally, The Authority has restructured the accounting team and implemented multiple internal controls, policy and procedures over financial reporting. To ensure a timely audit, the finance team and the auditors maintain clear and detailed communication throughout the entire process. Additionally, confirm that the auditors have sufficient capacity to complete the audit within the agreed-upon timeline.

View Audit 358478

Finding 564312 (2024-001)

Significant Deficiency 2024

College Town Apartments

CA

Special Tests & Provisions HUD Housing Programs

Auditee has submitted the application to update/increase the Fidelity Bond Coverage to $500,000 through the insurance broker. Coverage is expected to be changed by 4-1-25.

View Audit 358457

Finding 564308 (2024-001)

Significant Deficiency 2024

New Community Hudson Senior Housing Corporation

NJ

HUD Housing Programs Internal Control / Segregation of Duties

New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share ...

New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share Insurance Fund and all tenant payments, charges, income and revenues arising from project operation or ownership shall be deposited to this account. Management has started utilizing an interest-bearing account for the project, effective February 2025, as soon as they became aware of this new HUD compliance requirement. Anticpated Completion Date is: Completed in February 2025. Responsible Contact Person: Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent).

View Audit 358446

Finding 564275 (2024-001)

Significant Deficiency 2024

Regent at Apple Valley, LLC Dba: the Seasons at Apple Valley

MN

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that manage...

Section 232 HUD-Insured Mortgage– Assistance Listing No. 14.129 Management is required to retain the HUD approved management agreement to ensure payments made are in accordance with HUD requirements. The Project does not have a HUD approved management agreement. Recommendation: Recommend that management work with HUD to have the current management agreement approved. There is no disagreement with the audit finding. Action taken in response to finding: We have contacted HUD to obtain an approved management agreement. Name of the contact person responsible for corrective action: Doug Harrison Planned completion date for corrective action plan: September 2025

View Audit 358406

Finding 564248 (2024-001)

Material Weakness 2024

Lorna Doone Associates, LLC

UT

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

a. Management is negotiating a solution with the State of Utah and HUD for a refund of the payment.

View Audit 358354 Questioned Costs: $1

Finding 564247 (2024-001)

Material Weakness 2024

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 December 31, 2024. Finding 2024-001 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 Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2025

View Audit 358353

Finding 564151 (2024-001)

Significant Deficiency 2024

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 December 31, 2024. Finding 2024-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2025

View Audit 358320

Finding 564150 (2024-002)

Significant Deficiency 2024

Keystone Place Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2024-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons w...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2024-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statements and Federal Awards Auditee’s Comments on Finding Keystone Place agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure a current and approved HUD Form 9839-B is on file. The form was submitted to HUD for approval on March 22, 2023, however HUD requested additional documentation from the Organization regarding the operation and management of the property before granting approval. The additional documentation (a Management Agreement) and an updated Form 9839-B request was submitted to HUD in October 2024; however, approval has not been granted by HUD to-date. Anticipated Completion Date July 31, 2025

View Audit 358319 Questioned Costs: $1

Finding 564149 (2024-001)

Significant Deficiency 2024

Keystone Place Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 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 December 31, 2024. Finding 2024-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Keystone Place agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2025

View Audit 358319

Finding 564146 (2024-002)

Significant Deficiency 2024

Cohoes Housing Authority

NY

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The...

Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (e) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines. The Authority has also engaged a new fee accountant to assist with the year-end closing procedures. (f) Planned Implementation Date - The Authority expects to complete the corrective action by September 30, 2025, at the time of its next required unaudited submission.

View Audit 358311

Finding 564143 (2024-001)

Material Weakness 2024

Shelby City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs

The district will ensure that any contracts that will be paid with Federal Funds will follow the provisions outlined in the grant documentation.

View Audit 358306

Finding 564117 (2024-004)

Significant Deficiency 2024

Young Men's Christian Association of the Greater Houston Area

TX

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, ...

Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. Condition and context: During our testing of the accuracy and timeliness of financial and programmatic programming for the major programs selected for testing, we identified the following exception: Documentation of the submission and review of the one semi-annual narrative and one semi-annual data reports tested for the Refugee and Entrant Assistance Discretionary Grants was not evidenced on the copy of the reported provided. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of documentation of submission of reports and timely submission of reports. Management’s response: Management agrees with the finding. While these reports were submitted as required, proof of submission and review were not available. We will reinforce the importance of documentation and retention thereof with staff assigned to all grant-funded programs. We will also improve our documentation tracking system to ensure this information is available in our internal records and will incorporate into our internal control system procedures to address staff turnover and personnel changes. Responsible officer: Jennifer Garcia, Chief Financial Officer. Estimated completion date: June 2025.

View Audit 358211

Finding 564009 (2024-004)

Significant Deficiency 2024

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Reporting

Significant Audit Adjustments Corrective action planned: The Director is looking into changing our fee accountant, as we do not have the capacity to do their job. Contact person: Darren Basgall, Executive Director. Anticipated completion date: 9-30-2025

View Audit 358169

Finding 564008 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Dodge City

KS

HUD Housing Programs

Tenant Accounts Receivable Corrective action planned: Hired new assistant to keep delinquent rents in check effective 5-20-2025. Contact person: Darren Basgall, Executive Director. Anticipated completion date: Rents will be collected to the best of our efforts and repayment agreements in place...

Tenant Accounts Receivable Corrective action planned: Hired new assistant to keep delinquent rents in check effective 5-20-2025. Contact person: Darren Basgall, Executive Director. Anticipated completion date: Rents will be collected to the best of our efforts and repayment agreements in place by 9-30-2025

View Audit 358169

Finding 563860 (2024-001)

None 2024

Independent Housing I, Inc. - Independence House 023-Eh-020

MA

HUD Housing Programs Eligibility

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2024-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends the Project organize the archived tenant informa...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2024-001: Major Program: Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends the Project organize the archived tenant information and include original information in the active tenant files. ACTION TAKEN The Project will be organizing the archived tenant information and including the original information in the active tenant files. The Project will continue to train staff on the HUD Handbook requirements for tenant files.

View Audit 358077

Finding 563809 (2024-003)

Significant Deficiency 2024

The Housing & Redevelopment Commission of the City of Watertown, Sd

SD

HUD Housing Programs Eligibility Reporting

Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Federal Financial Assistance Listing Number: 14.871 Finding Summary: The commission is required to calculate the tenant's rent payment using documentation from third party verification...

Federal Agency Name: US Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Federal Financial Assistance Listing Number: 14.871 Finding Summary: The commission is required to calculate the tenant's rent payment using documentation from third party verification used to calculate payment of assistance; in one of the 40 tenant files tested, the tenant's payment amounts were calculated incorrectly. Responsible Individuals: Mary Goldade, Executive Director Corrective Action Plan: Continued training and additional review of calculations by an individual not performing the original calculation will be done to ensure accurate calculations going forward. Anticipated Completion Date: June 30, 2025

View Audit 358024

Corrective Action Plans

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