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Argus Manor Association
WA
HUD Housing Programs Reporting
S3800-010: Finding Reference Number 2024-003 S3800-030: Statement of Condition: Management did not make all of the required deposits to the replacement reserve at June 30, 2024. The mortgage company billed $2,398 per month with the monthly mortgage statement which was the required deposit that we...
S3800-010: Finding Reference Number 2024-003 S3800-030: Statement of Condition: Management did not make all of the required deposits to the replacement reserve at June 30, 2024. The mortgage company billed $2,398 per month with the monthly mortgage statement which was the required deposit that went into effect on December 1, 2019. That deposit was increased by HUD each year thereafter effective each December 1; however, management believes that they were not notified of the increases in deposit requirements, and maintain that they did not receive copies of the revised HUD 9250 forms establishing the effective dates and amounts of deposit requirements changes for the years ended December 31, 2020 through December 31, 2022. The total amount of the replacement reserve deposit shortage was calculated to be $13,302. S3800-080: Auditor Recommendation: Management should review policies and procedures to ensure all required deposits to the reserve account are properly billed and deposited into the escrow account with the lender. Management should also deposit the shortage of $13,302 in the replacement reserve escrow account held by the lender. S3800-045: Actions Taken or to be Taken: Management will follow up with the lender about the new deposit requirement and deposit the funding shortage of $13,302 in the replacement reserve escrow account held by the lender. They will also request all missing copies of the HUD 9250 forms for the effective dates of December 1, 2020 through December 1, 2022.
View Audit 350177
Argus Manor Association
WA
HUD Housing Programs Subrecipient Monitoring Reporting
S3800-010: Finding Reference Number 2024-002 S3800-030: Statement of Condition: Our audit procedures revealed that the security deposit cash account was underfunded for nine (9) out of the twelve (12) months tested. Specifically, the required balance for security deposits was not fully met in...
S3800-010: Finding Reference Number 2024-002 S3800-030: Statement of Condition: Our audit procedures revealed that the security deposit cash account was underfunded for nine (9) out of the twelve (12) months tested. Specifically, the required balance for security deposits was not fully met in these months, resulting in a deficiency in the account. Although the funding deficit amounts were not always significant, it is important that the security deposit cash account be fully funded at all times. S3800-080: Auditor Recommendation: We recommend that property management implement a more robust process for monitoring and reconciling the security deposit cash account on a monthly basis. This process should ensure that the account balance is consistently maintained at the required level. Furthermore, management should conduct periodic reviews of the security deposit balances to identify and address any discrepancies promptly. Training for staff involved in managing security deposits should be considered to ensure compliance with HUD regulations and internal policies. FINDINGS – MAJOR FEDERAL AWARD PROGRAMS AUDIT (Continued) S3800-010: Finding Reference Number 2024-002 (Continued) S3800-045: Actions Taken or to be Taken: It is management’s policy to fully fund the security deposit account so the balance in cash meets or exceeds the total liability of deposits collected from tenants. Management discussed the importance of reviewing funding monthly with the Project Accountant, and new procedures have been implemented to include a monthly process to compare the security deposit liability to the bank account and fund any shortages to ensure the security deposit bank account is consistently maintained at the required level.
View Audit 350177
Finding 539631 (2024-001)
Material Weakness 2024
Argus Manor Association
WA
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring
S3800-010: Finding Reference Number 2024-001 S3800-030: Statement of Condition: Management designed Control Activities to ensure compliance with the Eligibility requirement with respect to tenant eligibility. Those Control Activities include verification and review of tenant files by an indep...
S3800-010: Finding Reference Number 2024-001 S3800-030: Statement of Condition: Management designed Control Activities to ensure compliance with the Eligibility requirement with respect to tenant eligibility. Those Control Activities include verification and review of tenant files by an independent contractor prior to finalization of new tenant move-in. However, during our testing, we noted five (5) move-in files out of five (5) move-in files tested where tenants were approved for move-in prior to review and approval by the independent contractor, circumventing the control. S3800-080: Auditor Recommendation: We recommend that the client immediately implement corrective actions to ensure compliance with internal control procedures. Specifically: 1. The compliance specialist should be required to wait for proper approval of tenant eligibility files before processing them. 2. Review and reinforce the approval process through additional training for staff to ensure they understand the critical importance of obtaining necessary approvals before proceeding. 3. Implement stronger oversight and monitoring mechanisms to ensure that files are not processed before approval. S3800-045: Actions Taken or to be Taken: Management has reviewed the policies and procedures with the property manager, who also serves as the compliance specialist. The property manager was instructed that no tenants are to be granted occupancy until the file has been approved by the independent contractor conducting the compliance review.
View Audit 350177
Finding 539628 (2024-001)
Significant Deficiency 2024
Friendship I Co.
ID
HUD Housing Programs Cash Management
MANAGEMENT’S OR DEPARTMENT’S RESPONSE: WE CONCUR. VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTION ACTION: AMOUNT HAS BEEN DEPOSITED. ADDITIONALLY, ALL RESTRICTED ACCOUNTS WILL BE REVIEWED ANNUALLY TO ENSURE TRANSFERS ARE MADE.
MANAGEMENT’S OR DEPARTMENT’S RESPONSE: WE CONCUR. VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTION ACTION: AMOUNT HAS BEEN DEPOSITED. ADDITIONALLY, ALL RESTRICTED ACCOUNTS WILL BE REVIEWED ANNUALLY TO ENSURE TRANSFERS ARE MADE.
View Audit 350169
City of Seaside
CA
HUD Housing Programs
The City is in agreement with the audit finding and it will make sure to attach the Indirect Cost Rate(s) Schedule as described in the “Special Conditions” of the contracts that are returned to HUD. The City already took action on this submission and the Indirect Cost Rate Schedule was attached as a...
The City is in agreement with the audit finding and it will make sure to attach the Indirect Cost Rate(s) Schedule as described in the “Special Conditions” of the contracts that are returned to HUD. The City already took action on this submission and the Indirect Cost Rate Schedule was attached as an “Addendum” to the contract B-24-MC-06-0006 executed with HUD for FY 24-25.
View Audit 350160
City of Seaside
CA
Reporting HUD Housing Programs
The City is in agreement with the audit finding. As of the date of the Single Audit Report, the City is caught up on its Financial Reports submission in IDIS-CPD Grant Portal. The City still needs to update its CDBG policies and procedures to specify required CDBG reporting requirements and obligati...
The City is in agreement with the audit finding. As of the date of the Single Audit Report, the City is caught up on its Financial Reports submission in IDIS-CPD Grant Portal. The City still needs to update its CDBG policies and procedures to specify required CDBG reporting requirements and obligations, per reporting compliance required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.
View Audit 350160
Finding 539578 (2024-002)
Significant Deficiency 2024
Housing Authority of the City of Annapolis
MD
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Corrective Action Plan: The Authority concurs with the finding. The following corrective actions are being implemented:  Reinstating and enhancing the inspection tracking log to monitor timely completion of all required inspections;  Utilizing property management software to schedule and track ins...
Corrective Action Plan: The Authority concurs with the finding. The following corrective actions are being implemented:  Reinstating and enhancing the inspection tracking log to monitor timely completion of all required inspections;  Utilizing property management software to schedule and track inspections;  Assigning oversight responsibility for inspections to the Property Manager and Safety Inspection Supervisor;  Conducting quarterly management reviews of inspection compliance;  Hired additional inspection sta􀀳, including Maintenance Operations Supervisor to complete any backlog and ensure ongoing compliance.  Requested funding from City, State, and County to assist in inspections compliance to address federal funding and revenue shortages due to rental income delinquency. Anticipated Completion Date: June 30, 2025 Responsible Party: Senior Manager of Housing Operations/Maintenance Manager
View Audit 350123
Finding 539577 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Annapolis
MD
Eligibility HUD Housing Programs Significant Deficiency
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include:  Updating internal policies and procedures related to tenant file documentation and income verification requirements;  Providing targeted sta􀀳 training on proper...
Corrective Action Plan: The Authority acknowledges the finding. Corrective actions to address the deficiencies are underway and include:  Updating internal policies and procedures related to tenant file documentation and income verification requirements;  Providing targeted sta􀀳 training on proper file documentation and third-party income verification procedures;  Implementing a mandatory checklist to ensure all required documentation is obtained and verified before finalizing recertifications;  Establishing a quality control process where supervisory sta􀀳 conduct periodic file reviews to ensure compliance;  Maintaining an audit trail of verification documentation to ensure proper retention.  Hired third-party service provider, Quadel to assist with tenant file documentation compliance, annual and interim recertifications and rent calculations.  Hiring Senior Housing Manager to assist with monitoring verification documentation, income calculation, citizenship and/or legal residency documentation, and signed release documentation compliance. Anticipated Completion Date: June 30, 2025 Responsible Party: Senior Manager of Housing Operations and PH Property Managers
View Audit 350123
The Housing Authority of the City of Opelika
AL
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2024-004 - HUD Comprehensive Review, Section 8 Housing Choice Voucher Program – CFDA No. 14.871; Grant period – year ended June 30, 2024 Corrective Action: The Authority submitted corrective actions to HUD dated August 17, 2023, which included implementing HUD’s recommended corrective action...
Finding 2024-004 - HUD Comprehensive Review, Section 8 Housing Choice Voucher Program – CFDA No. 14.871; Grant period – year ended June 30, 2024 Corrective Action: The Authority submitted corrective actions to HUD dated August 17, 2023, which included implementing HUD’s recommended corrective actions. Responsible Party: Matthew McClammey, Executive Director, (334)745-4171. Anticipated Completion Date: June 30, 2025.
View Audit 350086 Questioned Costs: $1
The Housing Authority of the City of Opelika
AL
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2024 - 003 - Housing Choice Vouchers Tenant Files Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended June 30, 2024 Corrective Action: The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the...
Finding 2024 - 003 - Housing Choice Vouchers Tenant Files Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended June 30, 2024 Corrective Action: The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority’s policies. Responsible Party: Matthew McClammey, Executive Director, (334)745-4171. Anticipated Completion Date: June 30, 2025.
View Audit 350086
The Housing Authority of the City of Opelika
AL
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2024 - 002 - Section 8 HQS Inspection Deficiencies Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended June 30, 2024 Corrective Action: The Authority is continuing to work on the procedures for failed inspections to ensure that the reinspections are performed within the 30-d...
Finding 2024 - 002 - Section 8 HQS Inspection Deficiencies Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended June 30, 2024 Corrective Action: The Authority is continuing to work on the procedures for failed inspections to ensure that the reinspections are performed within the 30-day requirement. The Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Responsible Party: Matthew McClammey, Executive Director, (334)745-4171. Anticipated Completion Date: June 30, 2025.
View Audit 350086
Finding 539531 (2024-003)
Material Weakness 2024
Community Care
ME
HUD Housing Programs
Corrective Action Plan for Finding 2024-003 Community Care agrees with this finding. The homeless youth service sector of our organization has significant report requirements that could not be supported by existing resources. A recent effort to improve report timing was to hire an administrative...
Corrective Action Plan for Finding 2024-003 Community Care agrees with this finding. The homeless youth service sector of our organization has significant report requirements that could not be supported by existing resources. A recent effort to improve report timing was to hire an administrative person to specifically focus on these reports. This individual began employment in February 2025. The primary purpose of this position will be to organize data and complete reports on schedule. Responsible Official: David McCluskey, Executive Director Date of Corrective Action: New employee hired in February 2025
View Audit 350061
Finding 539483 (2024-002)
Material Weakness 2024
Athens Housing Authority
GA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Housing Authority has contracted with US Inspections to continue pre-inspecting units in preparation for NSPIRE inspecti...
Finding 2024-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Housing Authority has contracted with US Inspections to continue pre-inspecting units in preparation for NSPIRE inspections. Additionally, staff is coordinating Income Calculation training with Zeffert University. Lastly, the Housing Authority has implemented a 100% file compliance review, which took effect on January 1, 2025. Person Responsible: Tammy Bradshaw, Admissions & Compliance Manager Anticipated Completion Date: June 2025
View Audit 350010
Finding 539482 (2024-001)
Material Weakness 2024
Athens Housing Authority
GA
HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2024-001 – Accounting Controls – Internal Controls over Financial Statement Preparation ALN 14.850 – Noncompliance and Material Weakness Corrective Action Plan: The Housing Authority is working with new personnel to ensure processes are documented and proper training is taking place. The...
Finding 2024-001 – Accounting Controls – Internal Controls over Financial Statement Preparation ALN 14.850 – Noncompliance and Material Weakness Corrective Action Plan: The Housing Authority is working with new personnel to ensure processes are documented and proper training is taking place. The Housing Authority has contracted with BDO to assist with year-end processes and training. Person Responsible: Sheila Crisp, Executive Director Anticipated Completion Date: June 2025
View Audit 350010
Florida Christian Manor, Inc. (sundale Manor)
AL
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 349969
Finding 539409 (2024-004)
Significant Deficiency 2024
Prince William County
VA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to e...
Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to ensure that the REAC reports are supported with accurate data and submitted in a timely manner. There are monthly reconciliation procedures in place which include management oversight and review of all reports. OHCD has and will continue to enter into a contractual agreement with a knowledgeable and reputable accounting firm that the County is under contract for services applicable to the need. REAC reports will be extensively reviewed by management prior to submission to HUD. Proposed Completion Date: Immediately
View Audit 349955
Finding 539408 (2024-003)
Significant Deficiency 2024
Prince William County
VA
HUD Housing Programs Significant Deficiency
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development began working with the...
Finding 2024‐003: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster Special Test 8 – Bank Accounts Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development began working with the County’s Finance Department and the current Banking Financial Institution (Wells Fargo) and opened two separate accounts, one for the Housing Choice Voucher (HCV) program and one for the FSS Escrow Accounts in April 2024. The task included revised mapping of deposits and expenditures, including the establishment of related workflows within the County’s financial management system and therefore these changes were adequately tested. The migration to the two new bank accounts went live on July 1, 2024, and per HUD regulations a General Depository Agreement (HUD‐51999 GDA) was entered. Proposed Completion Date: Immediately
View Audit 349955
Finding 539225 (2024-901)
Significant Deficiency 2024
State of Wisconsin
WI
Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303
Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims s...
Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims service and payment dates. A formula will be applied to either restrict or flag dates outside the allowable period. • Insurance carriers will be notified of the formula change and reminded to only include claims that were paid within the allowable period. Anticipated Completion Date: The PY 2025 spreadsheet will be updated by February 2025 and insurance carriers notified when provided the updated spreadsheet for PY 2025 reporting. Reporting for 1st quarter 2025 is due in May 2025. Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin
View Audit 349896
Finding 539136 (2024-001)
Significant Deficiency 2024
Wyoming Energy Authority
WY
Internal Control / Segregation of Duties HUD Housing Programs Reporting
2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...
2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and back up documentation. In addition, the Board treasurer reviews bank statements and bank reconciliations monthly. The Authority has also hired an external accounting firm to assist in the review process. Completion Date - December 2024 Contact Person - Jami Blosmo, Accounting Manager
View Audit 349825
Finding 539082 (2024-001)
Significant Deficiency 2024
City of Glendale, Arizona
AZ
Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement wi...
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
View Audit 349783
Finding 539067 (2024-009)
Significant Deficiency 2024
City of Boston
MA
Procurement, Suspension & Debarment Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.64 § 200.67
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact...
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Finding 539065 (2024-007)
Significant Deficiency 2024
City of Boston
MA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting § 200.303
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776
Chc Highview, LLC D/b/a Winfield Townhomes Hud Proj #092-35746
MN
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with...
Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with the finding and the recommendation. Completion Date: In progress
View Audit 349751 Questioned Costs: $1
Finding 538859 (2024-003)
Significant Deficiency 2024
Traverse City Housing Commission
MI
HUD Housing Programs
Corrective Action Planned: The Authority will obtain depository agreements with their banks.
Corrective Action Planned: The Authority will obtain depository agreements with their banks.
View Audit 349610
Finding 538846 (2024-003)
Significant Deficiency 2024
County of Loudoun, Virginia
VA
HUD Housing Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solu...
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solution with the software company that supports the Department of Housing and Community Development’s (DHCD) current client management to provide standardized reports that can be used by managers to monitor properties that have upcoming inspection due dates. The County will address current limitations within the software that does not allow for a fully automated workflow, which then necessitates a highly manual process and more likelihood of human error. 2. Staff will continue to utilize the monthly Section Eight Management Assessment Program (SEMAP) Indicators Report in HUD’s Public and Indian Housing Information Center (PIC) database and provide that information to the inspectors monthly so that all inspections will be planned in advance of the due date. 3. The HCV Program is currently in the process of transitioning the client management software to a new software provider and staff is diligently working to ensure that notifications and reports are available for the tracking of initial, biennial, and special inspection due dates. 4. DHCD currently employs only one full-time Inspector to conduct all initial, biennial, and special inspections for the HCV Program. The number of initial inspections increased by 180% during 2023 and 2024. As part of the Fiscal Year 2026 budget process, DHCD requested an additional full-time Inspector position that will conduct HCV inspections as well as inspections for other DHCD programs, which will further ensure that all inspections are completed in a timely manner and subject to quality control, especially during periods of program growth. 5. Additionally, the Inspector and HCV Program Manager will attend Inspection training, to enhance their knowledge of inspection requirements and compliance.
View Audit 349563
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