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Corrective Action Plans

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Housing Authority of Carbon County
UT
HUD Housing Programs Reporting Internal Control / Segregation of Duties
The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensur...
The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensure compliance with the requirements moving forward.
View Audit 356892
Mayfield Memorial Apartments, Inc. 053-11245
NC
HUD Housing Programs Procurement, Suspension & Debarment
MAYFIELD MEMORIAL APARTMENTS, INC. Charlotte, North Carolina CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mayfield Memorial Apartments, I...
MAYFIELD MEMORIAL APARTMENTS, INC. Charlotte, North Carolina CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mayfield Memorial Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding - Federal Award Program Audit Finding 2024-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207). Recommendation: We recommend that management fund the delinquent residual receipts deposits as soon as the Project has sufficient operating cash flow. Action Taken: Management agrees with the finding and will fund the delinquent residual receipts deposits as operating cash flow allows. If HUD has questions regarding this action plan, please call Claudia Keene at (704)771-1696. Sincerely yours, Claudia Keene Controller Multifamily Select, Inc. Managing Agent
View Audit 356787
Finding 561177 (2024-003)
Significant Deficiency 2024
M. Carter Plaza
OR
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Finding no.: 2024-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse which was due to a peri...
Finding no.: 2024-003 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The monthly deposits to the replacement reserve account have been reinstated after the lapse which was due to a period of transition of management in the property management department. The funding processes have been reestablished and procedures are in place to ensure there are no unplanned lapses in funding the reserve going forward. Anticipated completion date: February 2025
View Audit 356765
Finding 561176 (2024-002)
Significant Deficiency 2024
M. Carter Plaza
OR
HUD Housing Programs Significant Deficiency Special Tests & Provisions
Finding no.: 2024-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2024-001 will serve to accelerate closing ...
Finding no.: 2024-002 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The improvements in processes mentioned in the plan to address Fining no. 2024-001 will serve to accelerate closing procedures and help the audit to be completed on schedule allowing for the required calculation and deposit of the residual receipt reserve funds within the required time frame. Anticipated completion date: October 2025
View Audit 356765
Finding 561175 (2024-001)
Significant Deficiency 2024
M. Carter Plaza
OR
Subrecipient Monitoring HUD Housing Programs Reporting § 200.512
Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls r...
Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls related to property accounting, month and year end closing procedures which include a new property management accounting software package. It is also being addressed via the hiring of more experienced staff during fiscal year 2024-2025. The organization anticipates that these improvements will allow for the audit to be completed within the required timeframe in the upcoming cycle. Anticipated completion date: October 2025
View Audit 356765
Union Congregational Church Homes, Inc.
MA
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Inc. HUD Project No.: 023-35372 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2024 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Executive Dire...
CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Inc. HUD Project No.: 023-35372 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2024 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Executive Director Telephone No.: (781) 335-2667 A. Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-001: Unauthorized Distribution of Project Funds a. Comments on Finding and Recommendations: Management concurs with the finding and agrees with the recommendation. b. Actions Taken or Planned: Management concurs with the finding. On March 11, 2025, the Organization transferred $118,186 from its entity cash account into the Project’s operating account. On March 27, 2025, the Organization transferred $14,681 from its entity cash account to the Project’s property insurance escrow deposits account. Supporting documentation for these transfers will be furnished to HUD upon request. Name of Responsible Person: Ronald Gates, Executive Director Projected Implementation Date: March 11, 2025 and March 27, 2025
View Audit 356732 Questioned Costs: $1
Finding 561071 (2024-001)
Significant Deficiency 2024
Housing Authority of McDonough County
IL
HUD Housing Programs Reporting Significant Deficiency
Finding 2024-001 – Special Tests and Provisions, SEMAP reporting – ALN 14.871 – Significant Deficiency & Other Matter Corrective Action Plan: Since the audit, I have completed a SEMAP training course provided by The Nelrod Company. I will draft a binder for each indicator. I will complete the anal...
Finding 2024-001 – Special Tests and Provisions, SEMAP reporting – ALN 14.871 – Significant Deficiency & Other Matter Corrective Action Plan: Since the audit, I have completed a SEMAP training course provided by The Nelrod Company. I will draft a binder for each indicator. I will complete the analysis for each indicator and provide verification of all findings. Person Responsible: Annette Carper, Executive Director Anticipated Completion Date: I have completed the SEMAP training. The FYE 2025 SEMAP is due to be submitted by July 31, 2025. I will prepare a binder that will show collected data from August 1, 2024-July 31, 2025.
View Audit 356680
Finding 560570 (2024-001)
Significant Deficiency 2024
City of Culver City
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to a...
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to allow more time for completion and will continue to track and monitor is progress against its established milestones throughout the process. Along with filling vacant staff positions, the City has engaged a consultant to assist the Finance Department in developing and enhancing documentation specific to financial reporting procedures. The City has also been working with its financial software support team to streamline certain ERP system configurations in order to improve the City’s financial reporting process. Proposed Completion Date: 12/31/2025
View Audit 356501
Finding 560552 (2024-001)
Material Weakness 2024
Home Share 092-Hd017
MN
HUD Housing Programs Cash Management Material Weakness
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the ...
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the bank reconciliation should be documented to support that the deposits were reviewed and transferred timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken corrective action to ensure that funds are transferred to the appropriate account in a timely manner and have strengthened our review procedures to confirm compliance. We are actively working with Remit Plus & Sunrise Bank to prevent future delays and ensure ongoing compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Jes Cuoco Planned completion date for corrective action plan: May 31, 2025
View Audit 356481
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs HUD Housing Programs
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the...
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding and will reimburse the replacement reserve account when funds are available. B. Action Taken or Planned on the Finding: Management will deposit the funds into the replacement reserve when available.
View Audit 356468 Questioned Costs: $1
Finding 560438 (2024-001)
Material Weakness 2024
Grand Manor Mutual Housing Association, Inc.
NC
HUD Housing Programs Eligibility Reporting
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
View Audit 356341
Finding 560437 (2024-001)
Material Weakness 2024
Edgewood Seniors Preservation Corporation
DC
HUD Housing Programs Eligibility Reporting
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additio...
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additional adjustments, as deemed necessary, to tighten these internal controls. Management’s improvements to the controls consist of the following: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. A HUD specialist was hired during the year to address ongoing terminations and ensure site teams were aware of current and upcoming terminations related to the Section 8 program (improvement of control that occurred during 2024). 5. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.
View Audit 356336
Booth Manor, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
View Audit 356323 Questioned Costs: $1
Finding 560363 (2024-002)
Significant Deficiency 2024
Fort Cherry School District
PA
Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased becaus...
Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on her knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, she approves all check disbursements and is reviewing the general ledger on a consistent basis.
View Audit 356273
Finding 560360 (2024-003)
Material Weakness 2024
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Eligibility Subrecipient Monitoring
Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise In...
Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 120 days prior to tenant's annual recertification, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files • 1 out of 1 new tenant tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 90 days after the tenant's move-in date, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. b. Action(s) Taken or Planned on the Finding Management has implemented compliance monitoring measures that ensures every file is fully audited for signatures, dates and proper calculations. The compliance manager utilizes a monthly checklist which now includes confirming signatures and dates are present.
View Audit 356265
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amo...
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. As of July 31, 2024, the amount due to the reserve for replacement has been partially repaid. The remaining amount due as of July 31, 2024 is $9,669. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, two installments were made in the amount of $4,834 for a total of $9,668. This has been deposited by the lender Walker & Dunlop to the repairs for reserve escrow account. The balance now owed on the repayment comes to $9,669. The updated loan agreement signed was signed on 3/14/24 to repay the balance of the loan borrowed to the Lender a payment of $100 each month until the loan is repaid in full.
View Audit 356265
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Internal Control / Segregation of Duties
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the ...
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the amount of $81,489 that was required within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, the amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, we are not able to commit to any type of repayment plan and we are looking for forgiveness on the amount.
View Audit 356265
Finding 560182 (2024-004)
Significant Deficiency 2024
County of Henry
MO
HUD Housing Programs Internal Control / Segregation of Duties
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
View Audit 356151
Friendship House Apartments, Inc.
MO
HUD Housing Programs
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for ...
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for Implementation: This was implemented in March of 2025.
View Audit 356092
Leisure Acres Phase II Housing Corp., Project No. 072-Eh011
IL
HUD Housing Programs Procurement, Suspension & Debarment
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the ...
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The additional deposit to make up for the deficit was made in February 2025. Name(s) of the contact person(s) responsible for corrective action: Jeff Cottingham, Property Manager
View Audit 356010
Finding 560066 (2024-001)
Significant Deficiency 2024
Mrc Housing Development Fund Company INC
NY
Questioned Costs HUD Housing Programs Cash Management
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
View Audit 356000 Questioned Costs: $1
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
View Audit 355939
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
View Audit 355939
Finding 560016 (2024-004)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs Eligibility
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned o...
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The resident file noted in the statement of condition was for a resident who moved out of the Property during the year ended June 30, 2024. No further action is required related to this resident's file. However, the Corporation intends to review and update, as necessary, the other resident files to ensure the Property is in compliance with HUD requirements.
View Audit 355927
Finding 560015 (2024-003)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or pl...
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or planned on the finding: Agree. Management has responded to all deficiencies and has received a close out letter dated September 9, 2024.
View Audit 355927
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