Corrective Action Plans

Finding 538027 (2024-001)

Significant Deficiency 2024

NC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three year...

Finding 2024-001 – Housing Choice Voucher Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Housing Choice Voucher Program. With the hiring of qualified staff, the Agency has also implemented a plan to audit all Housing Choice Voucher Program tenant files and remedy deficiencies. The Agency is in the process of revising its Housing Choice Voucher Program Administrative Plan and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Housing Choice Voucher Program. Person Responsible: Acie Scales, Section 8 Specialist, Nicole Jordan, Executive Director Anticipated Completion Date: The auditing of all tenant program files is scheduled to be completed by May 31, 2025. The revised Admin Plan and internal compliance program are scheduled to be implemented effective July 1, 2025.

View Audit 349044

Finding 538015 (2024-001)

Material Weakness 2024

Montpelier Housing Authority

VT

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures ...

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures surrounding EIV were reviewed. •We implemented the use of a chart to prompt EIV reports within 90 days for new moveins. (see attached chart) •We already monitor EIV monthly and quarterly to ensure that EIV reports are run for all move-ins and re-certifications.

View Audit 349026

Finding 538013 (2024-001)

Significant Deficiency 2024

Hertford Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements....

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 349022

Finding 538004 (2024-002)

Material Weakness 2024

Rockport Housing Authority

MA

Questioned Costs HUD Housing Programs Material Weakness

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers...

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers into PHA web to maintain as a part of the annual renewal process or when a rent increase is requested by the landlord. In addition, a checklist was developed to make sure that all items are collected as necessary and entered into the PHA web system (housing management system). The Section 8 Program was a mid-year switch; therefore, the repeat ﬁndings will take time to clear. NHA is still working on getting all lease renewal done promptly

View Audit 349010 Questioned Costs: $1

Finding 538003 (2024-001)

Material Weakness 2024

Rockport Housing Authority

MA

HUD Housing Programs Eligibility Material Weakness

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They w...

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with an experienced Section 8 Coordinator. In addition, NHA uses Rent O Meter to provide Rent Reasonableness Reporting that will then be entered into PHA web as a method of recording.

View Audit 349010

Finding 537639 (2024-004)

Significant Deficiency 2024

Cumberland County Housing Authority

PA

HUD Housing Programs Cash Management Significant Deficiency

In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) the utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a fami...

In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) the utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a family that includes a person with disabilities, the PHA must approve a utility allowance higher than the applicable amount if such a higher utility allowance is needed as a reasonable accommodation in accordance with HUD's regulations in 24 CFR part 8 to make the program accessible to and usable by the family member with a disability. This provision applies only to vouchers issued after the effective date of this notice (June 12, 2014) and to current program participants. For current program participants, a PHA must implement the new allowance at the family's next annual reexamination, provided that the PHA is able to provide a family with at least 60 days' notice prior to the reexamination. During the audit, we noted two (2) HUD Forms 50058 had utility allowances calculated not in accordance with the above criteria. The Authority had roughly 120 vouchers issued throughout the fiscal year under examination which would translate to 1,400 Housing Assistance Payment transactions for the year. Of these we reviewed 40 individual Housing Assistance Payment transactions and found 2 instances of noncompliance. Recommendation We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. Corrective Action Plan File audits are being done quarterly beyond regularly quality control audits. Staff are required to do additional annual compliance training to ensure procedures are being followed.

View Audit 348917

Finding 537638 (2024-003)

Significant Deficiency 2024

Cumberland County Housing Authority

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP ...

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR §§982.405, 983.103)). Additionally, for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). During our audit, we identified two (2) failed HQS with life-threating fails that did not receive a pass within the required 24-hour time frame. The HQS population had 135 failed inspections. We selected a sample of 15 inspection and identified of those 15 reviewed 2 did not obtain a re-inspection pass within the Criteria noted above and no rent abatement process was enforced on landlord. Recommendations We suggest the Authority properly oversee compliance with regulations and enforce rent abatements if necessary to adherence to federal compliance requirements. Corrective Action Plan Staff have implemented a new approach to addressing compliance issues immediately and notifying the Deputy Executive Director to enforce abatements. Staff are also required to do additional annual training.

View Audit 348917

Finding 537636 (2024-001)

Material Weakness 2024

Pittsfield Housing Authority

RI

Eligibility HUD Housing Programs Material Weakness

2024-001 - Eligibility Rent Calculation Material Weakness/Material Noncompliance The Authority has made a corrective action and Section 8 has implemented a checklist to accompany the tenant file to ensure all required documentation is obtained. Other HUD properties, staff has been trained and certif...

2024-001 - Eligibility Rent Calculation Material Weakness/Material Noncompliance The Authority has made a corrective action and Section 8 has implemented a checklist to accompany the tenant file to ensure all required documentation is obtained. Other HUD properties, staff has been trained and certified in rent calculations and redetermination. There is on-going oversight by the Authority federal public housing manager and the federal public housing specialist. Planned Completion Date of Corrective Actions: June 30, 2025 Persons Responsible for Corrective Actions; Tina Danzy, Executive Director Tracy Pero, HCV/PIH Compliance

View Audit 348913

Finding 537560 (2024-001)

None 2024

Sacred Heart Village II Inc.

DE

HUD Housing Programs

Corrective Action Plan: As cash flows allows, Sacred Heart Village II will continue to make additional payments to the replacement reserve account until it is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: As soon as...

Corrective Action Plan: As cash flows allows, Sacred Heart Village II will continue to make additional payments to the replacement reserve account until it is fully funded. Contact Person Responsible for Corrective Action: Karen Smith, CFO Anticipated Completion Date of Corrective Action: As soon as possible

View Audit 348843

Finding 537554 (2024-001)

Significant Deficiency 2024

Town of East Greenwich Housing Authority

RI

HUD Housing Programs Special Tests & Provisions Significant Deficiency

2024-001 General Depository Agreements a. Corrective Action-It was found that the Depository Agreement on file with EGHA and Citizens Bank going back to 2010 was never fully executed. A new HUD 51999 was completed and signed by the EGHA Executive Director and forwarded to Citizens for signatures. On...

2024-001 General Depository Agreements a. Corrective Action-It was found that the Depository Agreement on file with EGHA and Citizens Bank going back to 2010 was never fully executed. A new HUD 51999 was completed and signed by the EGHA Executive Director and forwarded to Citizens for signatures. Once completed, it will be forwarded to HUD for their signature.

View Audit 348840

Finding 537530 (2024-005)

Material Weakness 2024

Housing Authority of Prince George's County

MD

Special Tests & Provisions HUD Housing Programs Material Weakness

2024-005 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...

2024-005 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires strict enforcement of HQS inspection rules. Additionally, HAPGC will review processes associated with scheduling HQS Inspections and work with the HQS Inspection contractor to ensure compliance. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jessica Anderson-Preston, Executive Director at 301-883-5552 or email jgandersonpreston@co.pg.md.us.

View Audit 348795

Finding 537528 (2024-003)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2024-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: T...

2024-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for rent reasonableness to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has implemented a new Rent Reasonableness software that provides a user-friendly method for ensuring Rent Reasonableness compliance. HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537527 (2024-002)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

2024-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is...

2024-002 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537526 (2024-001)

Significant Deficiency 2024

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

2024-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There i...

2024-001 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAPGC has hired a new Voucher Program Director. The new Director will strictly enforce current program policy which requires Recertification and Intake Specialists to attach all required documentation within 3 business days of receipt to the program participant’s electronic file. Additionally, Program Managers, as well as Recertification and Intake Specialists, will be held accountable through disciplinary action when corrective actions noted through the quality control review process are not corrected within 15 business days. Finally, all HCV staff persons will be required to take the Housing Choice Voucher Certification class annually to ensure proper training and adequate understanding of the voucher program rules. Name(s) of the contact person(s) responsible for corrective action: Carolyn Floyd, Housing Choice Voucher Program, Director cefloyd@co.pg.md.us. Planned completion date for corrective action plan: December 31, 2025.

View Audit 348795

Finding 537285 (2024-001)

None 2024

Montgomery Supported Housiing INC

TX

Questioned Costs HUD Housing Programs Reporting

Audit Finding 2024-001: Bookkeeping fees for the year ended December 31, 2024 were overpaid by $30. Additionally, there was still $30 due to the Project for overpaid management fees from the prior year. - Management will repay the $60 by deducting $30 from the management fee and $30 from the bookk...

Audit Finding 2024-001: Bookkeeping fees for the year ended December 31, 2024 were overpaid by $30. Additionally, there was still $30 due to the Project for overpaid management fees from the prior year. - Management will repay the $60 by deducting $30 from the management fee and $30 from the bookkeeping fee for March. - Name and Title of contact person responsible for corrective action: -Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213

View Audit 348541 Questioned Costs: $1

Finding 537236 (2024-001)

Material Weakness 2024

Learningworks

ME

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

LearningWorks is utilizing a temporary plan that engages existing staff in aspects of segregation. The recently revised Finance Manual includes a full matrix that explicitly includes additional finance staff to ensure segregation of duties through the transaction cycle. LearningWorks is committed to...

LearningWorks is utilizing a temporary plan that engages existing staff in aspects of segregation. The recently revised Finance Manual includes a full matrix that explicitly includes additional finance staff to ensure segregation of duties through the transaction cycle. LearningWorks is committed to and engaged in hiring a Finance Associate. The agency will incorporate these criteria and the matrix in our routine operations. Additionally, we are willing to institute further recommended practices that will remediate this finding.

View Audit 348423

Finding 530347 (2024-010)

Significant Deficiency 2024

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Special Tests & Provisions Eligibility § 200.303

Corrective action plan: HHSC has enacted changes to policies and timelines to ensure SOC 1 Type 2 reports are completed in a timely manner each year. HHSC will evaluate language in new and/or amending contracts to ensure contractual language supports these efforts. Implementation date: September ...

Corrective action plan: HHSC has enacted changes to policies and timelines to ensure SOC 1 Type 2 reports are completed in a timely manner each year. HHSC will evaluate language in new and/or amending contracts to ensure contractual language supports these efforts. Implementation date: September 30, 2025 Responsible persons: Michael Blood, Deputy Associate Commissioner, Contract Administration and Provider Monitoring

View Audit 348386

Finding 530261 (2024-001)

None 2024

Cicero Commons Senior Housing Development Fund Company, Inc.

NY

HUD Housing Programs Cash Management

U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independ...

U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2023 – June 30, 2024 The findings from the 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $7,387 for the year ended June 30, 2023 was made after the 60 day deadline. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in March 2024. Completion Date: March 2024 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.

View Audit 348341

Finding 530187 (2024-001)

Material Weakness 2024

Hanna City Home Association D/b/a Heritage Senior Homes

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent and Wes Clanton, board president of project will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 348276

Finding 530185 (2024-001)

Material Weakness 2024

St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 348275

Finding 530183 (2024-001)

Material Weakness 2024

St. Sharbel's Maronite Housing Corporation Project No. 072-11136ref

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent and Father Elia, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 348274

Finding 530154 (2024-006)

Material Weakness 2024

State of Arkansas

AR

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federa...

Views of Responsible Officials and Planned Corrective Action: ASBO will work with our 3rd party program administrator to re-emphasize the importance of verifying the expenses for adequate supporting documentation and allowability. We will discuss the possibility of a repeat training with all federal grant subrecipients. Anticipated Completion Date: August 1, 2025 Contact Person: Glen Howie, Jr. Director, Ark State Broadband Office Department of Commerce 1 Commerce Way Little Rock, AR 72202 (501) 682-1123 Glen.Howie@Arkansas.gov

View Audit 348267 Questioned Costs: $1

Finding 530073 (2024-001)

None 2024

Robertsville Apartments, Inc.

TN

HUD Housing Programs

Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.

View Audit 348120

Finding 530071 (2024-001)

None 2024

Pedigo Apartments I, Inc.

TN

HUD Housing Programs

Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.

View Audit 348118

Finding 530070 (2024-001)

None 2024

Clinch River Apartments, Inc.

TN

HUD Housing Programs

Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.

View Audit 348115

Corrective Action Plans

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