Corrective Action Plans

Finding 528180 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Defi...

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,634 units. Of a sample size of twenty-nine (29) tenant files, the following was noted: • Verification of income was missing in 1 file • Lead based paint form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $8,500 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Julio Guridy, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346230 Questioned Costs: $1

Finding 528171 (2024-002)

Significant Deficiency 2024

The Housing Authority of the County of Kern

CA

HUD Housing Programs

Name of auditee: Housing Authority of the County of Kern Name of audit firm: Smith Marion & Co. Inc. Period covered by the audit: Fiscal Year Ending June 30, 2024 CAP Prepared by Name: Latrice Posey Position: Housing Administrator Telephone Number: (661) 631-8500 Current Findings on the S...

Name of auditee: Housing Authority of the County of Kern Name of audit firm: Smith Marion & Co. Inc. Period covered by the audit: Fiscal Year Ending June 30, 2024 CAP Prepared by Name: Latrice Posey Position: Housing Administrator Telephone Number: (661) 631-8500 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 a. Comments on the Finding and Each Recommendation: Management agrees with the finding and recommendation. b. Action(s) Taken or Planned on the Finding I. New supervisor put in place as of 10/7/2024. New supervisor trained in generating the Failed inspections report. a. Failed inspection report is to be generated at least monthly; more frequently as needed to reduce reinspection scheduling. b. Failed inspection report reveals number of failed inspections and whether an abatement has been entered or not. II. New supervisor has been trained in the entering/applying of abatements after the second failed inspection that are due to owner deficiencies. The supervisor will not rely on staff to determine if an abatement is necessary. a. Supervisor will enter abatement and begin the process for the mandatory transfer for the tenant, and the termination of the HAP contract. b. Families will be issued a moving voucher for units whose HAP is in abatement due to owner deficiencies. If corrections are made, family may continue to reside in the unit. III. New supervisor will shadow Inspectors to observe inspections. a. Supervisor will also attend professional training for HQS and take certification exam in March 2025. b. Supervisor will be trained in the random selection of quality control inspections for inspections conducted in last 90-days. c. Supervisor will conduct quality control inspections, and provide feedback to inspectors on inconsistencies and differing results.

View Audit 346218

Finding 528132 (2024-001)

None 2024

Abilities, Inc. of Florida

FL

HUD Housing Programs

The surplus cash deposits were deposited, but not within the required 60 days following year end. Management will implement additional procedures to accelerate the calculation of required surplus cash deposits following fiscal year end to ensure future required deposits are made within the 60 day t...

The surplus cash deposits were deposited, but not within the required 60 days following year end. Management will implement additional procedures to accelerate the calculation of required surplus cash deposits following fiscal year end to ensure future required deposits are made within the 60 day timeframe. These procedures will be implemented in advance of the next fiscal year end close. Oversight of these corrective actions has been assigned to Nate Hoover, CFO, with all measures in place by June 30, 2025.

View Audit 346189

Finding 527044 (2024-003)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Eligibility Significant Deficiency

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time...

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame there was a delay in the completion of participant reexaminations. With staff levels coming back to capacity, moving forward participant reexaminations will be completed in a timely manner. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring annual reexaminations will be completed in a timely manner.

View Audit 346128

Finding 527043 (2024-002)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Cash Management Significant Deficiency

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full s...

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame it was determined that utility allowances were not entered correctly into the housing software. By September 30, 2025, and internal audit of all tenant files will be completed to review utility allowance calculations and correct if necessary. ORHA management commits to accurate utility allowance calculations moving forward. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring the utility allowance review and corrections are made.

View Audit 346128

Finding 527042 (2024-001)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the...

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the new INSPIRE regulations to ensure that all life- threatening items are addressed with the 24-hr period. All training will be completed by the end of the first quarter of 2025. ORHA management commits to life-threatening items being addressed with the 24- hr period moving froward, Executive Director, Maria Catron, will be responsible for ensuring staff is up to date on current INSPIRE training.

View Audit 346128

Finding 526997 (2024-001)

Significant Deficiency 2024

Positively Third Street Housing Development Fun Co., Inc.

NY

HUD Housing Programs Student Financial Aid Cash Management

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommend...

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation put forth by the auditors Action(s) Taken or Planned The $93,461 of residual receipts noted in the 2023 audit and cited as a finding in the 2024 report was deposited into the residual receipt account on January 10, 2025. Our new Controller has established procedures to ensure that that the proceeds stemming from the retroactive budget based rent increase are used for their intended purpose prior to the end of the fiscal year that they are received. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations N/A

View Audit 346099

Finding 526983 (2024-001)

Significant Deficiency 2024

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425

View Audit 346063

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526809 (2024-003)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526808 (2024-002)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526804 (2024-001)

Significant Deficiency 2024

Adams County Housing Authority

PA

HUD Housing Programs Eligibility Reporting

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing C...

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing Choice Vouchers, ALN #14.871 Condition During the course of the audit, it was noted that the amount of the HAP payments was miscalculated for an individual utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action Housing Authority Management agrees that this compliance requirement is listed in the compliance supplement. The HCV Supervisor will incorporate supplementary review procedures to detect any miscalculations, errors, or missing information in all files. The HCV staff will participate in further training. The HCV Supervisor will do a final file review. If the Department of Housing and Urban Development has any questions regarding this plan, please call the Adams County Housing Authority Executive Director, Stephanie Mcllwee.

View Audit 345873

Finding 526656 (2024-001)

None 2024

Housing Authority of the County of McLean

IL

HUD Housing Programs Matching / Level of Effort / Earmarking

The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025

View Audit 345634

Finding 526648 (2024-001)

Significant Deficiency 2024

Lafontaine Center, Inc. Dba Lafontaine Center 073-Eh187

CA

Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audi...

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.

View Audit 345587

Finding 526633 (2024-001)

Significant Deficiency 2024

Housing Authority of Raleigh County

WV

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025

View Audit 345576

Finding 526554 (2024-002)

None 2024

Town of Plattsburgh Housing Development Fund Company, Inc.

NY

HUD Housing Programs Cash Management

Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...

Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $11,218 into the residual account in February 2025.

View Audit 345478

Finding 526553 (2024-001)

None 2024

Town of Plattsburgh Housing Development Fund Company, Inc.

NY

Special Tests & Provisions HUD Housing Programs

Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...

Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $6,000 into the reserve for replacements account in February 2025.

View Audit 345478

Finding 526407 (2024-002)

Significant Deficiency 2024

Pembroke Housing Authority

NC

HUD Housing Programs Significant Deficiency

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this...

SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Completion date of corrective action was March 2024.

View Audit 345336

Finding 526393 (2024-001)

Material Weakness 2024

Dodgeville School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs

Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an i...

Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District. Contact Person: Ryan Bohnsack Anticipated Completion: Not Applicable

View Audit 345327

Finding 526257 (2024-067)

Significant Deficiency 2024

Commonwealth of Virginia

VA

Eligibility HUD Housing Programs Significant Deficiency § 200.303

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Stephen Schleck, Associate Director of Enterprise Business Solutions Angela Morse, Benefit Programs Corrective Action Planned: A Change Request (CR), for the management system was developed 2 years ago and DSS is reviewing the CR...

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Stephen Schleck, Associate Director of Enterprise Business Solutions Angela Morse, Benefit Programs Corrective Action Planned: A Change Request (CR), for the management system was developed 2 years ago and DSS is reviewing the CR to determine a status. It was agreed by Line of Business and ITS EBS and the O&M provider that there will be an iterative approach to completing the record retention and purge rules for implementation in the management system. DSS anticipates the first of a series of changes to address this finding to be implemented in the February 2024 Information Technology Services release. DSS is planning for the final phase of Purge by quarter three of 2025 and will include the following scope: • Scope of change is 150 EDBC tables across all programs beyond a defined cut-off date. • A one-time purge process and on-going purge process will be developed to purge the Uncertified/Unauthorized, Non-current Eligibility Determination. • Develop ongoing purge process for the Phase 1 and Phase 2 tables. • Purge Data files and Data logs App/Batch server. Estimated Completion Date: 12/30/2025

View Audit 345214

Finding 526224 (2024-102)

Significant Deficiency 2024

Commonwealth of Virginia

VA

HUD Housing Programs Reporting Significant Deficiency § 200.303

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additio...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additionally, DSS will create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. Benefit Program is working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526111 (2024-002)

Significant Deficiency 2024

Perrysburg Ecumenical Housing, INC

OH

HUD Housing Programs Special Tests & Provisions Cash Management

Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and...

Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and that the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Nicole Morely, Executive Director Planned completion date for corrective action plan: June 30, 2025 If the Department of Housing and Urban Development has questions regarding this plan, please call Nicole Morley at 419-874-2376.

View Audit 345196

Finding 526002 (2024-002)

Significant Deficiency 2024

South Fulton Homes, Inc.

GA

HUD Housing Programs

2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation....

2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation. The Organization made a $2,958 deposit during fiscal year June 30, 2025, to the replacement reserve account to correct this deficiency.

View Audit 345144

Finding 526001 (2024-001)

Significant Deficiency 2024

South Fulton Homes, Inc.

GA

HUD Housing Programs

2024-001 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.

View Audit 345144

Finding 526000 (2024-002)

Significant Deficiency 2024

South Metro Homes, Inc.

GA

HUD Housing Programs

2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $3,012 be made into the replacement reserve account in order for South Metro Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendatio...

2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $3,012 be made into the replacement reserve account in order for South Metro Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation. The Organization made a $3,012 deposit during fiscal year June 30, 2025, to the replacement reserve account to correct this deficiency.

View Audit 345143

Corrective Action Plans

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