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Corrective Action Plans

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Finding 556088 (2024-002)
Significant Deficiency 2024
Stand Down Housing, Inc.
RI
HUD Housing Programs Allowable Costs / Cost Principles
FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...
FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.
View Audit 354783
Finding 556087 (2024-001)
Significant Deficiency 2024
Stand Down Housing, Inc.
RI
Internal Control / Segregation of Duties HUD Housing Programs
FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...
FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and has hired a new management agent to oversee the implementation of a comprehensive internal control system, ensuring all tenant files include required documentation.
View Audit 354783
Finding 556086 (2024-002)
Significant Deficiency 2024
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties HUD Housing Programs
FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tena...
FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement a comprehensive internal control system to ensure all tenant files include required documentation, and will conduct a thorough review of all current tenant files to verify compliance and completeness. Action Taken: Ownership agrees with the auditor’s finding and recommendation and Housing Opportunities Corporation will oversee the implementation of a comprehensive internal control system, ensuring all tenant files include all required documentation.
View Audit 354782
Finding 556085 (2024-001)
Significant Deficiency 2024
Stand Down Housing Westerly, Inc.
RI
HUD Housing Programs Allowable Costs / Cost Principles
FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...
FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: Management will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.
View Audit 354782
Spotsylvania United Methodist Housing Corp.
VA
Cash Management HUD Housing Programs
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 90 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 90 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit.
View Audit 354780
Finding 556077 (2024-006)
Significant Deficiency 2024
Pembroke Housing for the Elderly, Inc.
NH
Subrecipient Monitoring HUD Housing Programs
Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with...
Please see below the new process ensuring replacement reserve requests are being made in a timely manner: 1) Quarterly Assessment: Quarterly review are now in place to assess reserve balances and ensure funds are used for necessary repairs. Monthly cash flow reports will align reserve balances with property needs. Formal Utilization Procedure: A written procedure has been established for requesting and using replacement reserve funds. This includes clear guidelines, approval workflows, and thresholds for reserve levels based on property needs. 3) Monitoring & Reporting: Periodic audits will ensure funds are spent according to HUD guidelines. 4) Staff Training & Oversight: Staff will receive training on proper reserve management, and management will increase oversight to ensure funds are used appropriately. Completion Date: 6/30/2025 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354776
Finding 556073 (2024-004)
Significant Deficiency 2024
Pembroke Housing for the Elderly, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase...
Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354776
Pembroke Housing for the Elderly, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Please see below the process for obtaining correct documentation including 50059’s. 1. Notification: Tenants are notified in advance to submit required documentation. 2. Tenant Submission: Tenants provide updated income and household info 3. Verification: Property management verifies the submit...
Please see below the process for obtaining correct documentation including 50059’s. 1. Notification: Tenants are notified in advance to submit required documentation. 2. Tenant Submission: Tenants provide updated income and household info 3. Verification: Property management verifies the submitted information (e.g., contacting employers, reviewing documents). 4. Rent Calculation: Rent is recalculated based on updated income and family composition, per HUD guidelines. 5. 50059 Form: Completing the 50059 form accurately is crucial. It documents eligibility, income, and rent calculations. Errors can lead to incorrect rent, delays, or compliance issues. 6. Finalizing Recertification: After verification and accurate completion of the 50059, tenants are informed of any rent changes. 7. Record-Keeping: All recertification documents, including the 50059 form, are filed for compliance and audit purposes. By ensuring that recertifications are done annually, all tenant information is updated, and 50059 forms are accurately completed, doing so maintains program compliance and ensure that tenants are paying the correct rent based on their current financial situation. This is critical not only for HUD compliance but also for ensuring that tenants receive the appropriate level of assistance. Completion Date: 6/30/2025 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354776
Pembroke Housing for the Elderly, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance wi...
We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354776
Finding 556057 (2024-006)
Significant Deficiency 2024
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will in...
Please see below the new process ensuring that all HUD forms are certified by an authorized user: 1) Tracking System: A system has been implemented to monitor certifier assignments and send reminders for updates. 2) Training & Oversight: Staff training will be enhanced, and management will increase oversight to ensure compliance. 3) Monitoring and Accountability: Management will regularly review the certification process to ensure all forms are signed by the appropriate certifiers and to verify that all necessary updates are made promptly. Completion Date: 7/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354775
Newbury Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance wi...
We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing
View Audit 354775
Finding 555985 (2024-002)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Reporting
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
View Audit 354707 Questioned Costs: $1
Finding 555984 (2024-001)
Significant Deficiency 2024
Dal Housing for the Elderly
OH
Questioned Costs HUD Housing Programs Eligibility
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Status of finding: Corrective Action
View Audit 354707 Questioned Costs: $1
L.w. Fraser Independent Living Project, Inc., Sheridan Court
MN
HUD Housing Programs
CORRECTIVE ACTION PLAN Name of Auditee: L. W. Fraser Independent Living Project, Inc., Sheridan Court HUD Auditee Identification Number: 092-11227 Name of Audit Firm: Boulay PLLP Period Covered by Audit: Year Ended December 31, 2024 CAP Prepared by: Name: James Strickland Position: Controller Teleph...
CORRECTIVE ACTION PLAN Name of Auditee: L. W. Fraser Independent Living Project, Inc., Sheridan Court HUD Auditee Identification Number: 092-11227 Name of Audit Firm: Boulay PLLP Period Covered by Audit: Year Ended December 31, 2024 CAP Prepared by: Name: James Strickland Position: Controller Telephone Number: 612-861-1688 CURRENT FINDING ON THE SCHEDULE OF FINDINGS, QUESTIONED COSTS, AND RECOMMENDATIONS 2024-01: Monthly Deposits to the Replacement Reserve Comments on Finding: The Project is required by HUD to make monthly deposits to the replacement reserve in an amount prescribed by HUD. Payments for a portion of the year were lower than the required deposits, due to missed communication between HUD and the Project. The Project corrected the shortfall during 2024 and began making the required deposits. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management has implemented additional procedures to ensure the monthly deposit to the replacement reserve is timely updated.
View Audit 354698
Zion Tabernacle Senior Living Center, INC
IN
Questioned Costs Cash Management HUD Housing Programs
Management made the deposit.
Management made the deposit.
View Audit 354678 Questioned Costs: $1
Finding 555959 (2024-001)
Significant Deficiency 2024
Arirang Housing,inc.
CA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2024-001: During the year ended June 30, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $4,846 for the delinquent deposits. In futu...
Finding 2024-001: During the year ended June 30, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $4,846 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement or request HUD approval for a suspension of deposits. Action(s) taken or planned on the finding: Management made a deposit of $4,846 on January 3, 2025 for the delinquent deposits.
View Audit 354675 Questioned Costs: $1
Finding 555947 (2024-001)
Significant Deficiency 2024
Paschall Senior Housing, Inc.
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2024-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $5,562 from the operating ca...
Finding 2024-001: Comments on the Finding and Each Recommendation During the year ended December 31, 2024, the Corporation withdrew funds totaling $5,562 from the reserve for replacements account without receiving approval from HUD. Management should transfer funds of $5,562 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $5,562 from the operating cash account to the reserve for replacements account.
View Audit 354658 Questioned Costs: $1
The Pinemont Apartments, Inc.
TX
HUD Housing Programs Procurement, Suspension & Debarment Reporting
The financial statements were required to be submitted to HUD’s Real Estate Assessment Center by March 31, 2025, but were not submitted timely. Response: The financial statements were submitted on April 10, 2025. In the future, we will ensure that the financial statements are submitted by the Mar...
The financial statements were required to be submitted to HUD’s Real Estate Assessment Center by March 31, 2025, but were not submitted timely. Response: The financial statements were submitted on April 10, 2025. In the future, we will ensure that the financial statements are submitted by the March 31 deadline.
View Audit 354657
Finding 555945 (2024-003)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Procurement, Suspension & Debarment HUD Housing Programs Reporting
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
The operating bank account was not reconciled at year end. A significant audit adjustment was made. Response: Management will implement procedures to ensure bank accounts are properly reconciled on a monthly basis.
View Audit 354657
Finding 555944 (2024-002)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
Fixed assets that had been replaced were not removed from the books. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
View Audit 354657
Finding 555943 (2024-001)
Significant Deficiency 2024
The Pinemont Apartments, Inc.
TX
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Certain expenses for mold remediation were capitalized and should have been expensed. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
Certain expenses for mold remediation were capitalized and should have been expensed. A significant audit adjustment was made. Response: Management will implement procedures to ensure all transactions are properly recorded in the future.
View Audit 354657
Finding 555940 (2024-001)
Significant Deficiency 2024
Manchester Supportive Housing, Inc. D/b/a Page Place
PA
HUD Housing Programs Eligibility
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of Manchester Supportive Housing, Inc. d/b/a Page Place (the “Corporation”). Finding 2024-001: Incom...
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of Manchester Supportive Housing, Inc. d/b/a Page Place (the “Corporation”). Finding 2024-001: Incomplete Documentation of New Residents Condition and Criteria: The Corporation is required to obtain, confirm, and document income information for each resident in Form HUD-50059 upon move-in and recertification. The Corporation was found to have an error in the documented income information for one out of the three residents selected for testwork. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation is implementing an updated standard review process over the resident files to prevent and detect errors on a timely basis.
View Audit 354634
Finding 555939 (2024-001)
Significant Deficiency 2024
Plum Presbyterian Housing, Inc. D/b/a Plum Creek Acres
PA
HUD Housing Programs Procurement, Suspension & Debarment Eligibility
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of Plum Presbyterian Senior Housing, Inc. d/b/a Plum Creek Acres (the “Corporation”). Finding 2024-0...
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of Plum Presbyterian Senior Housing, Inc. d/b/a Plum Creek Acres (the “Corporation”). Finding 2024-001: Incomplete Documentation of New Residents Condition and Criteria: The Corporation is required to have all new residents sign a Form HUD-9887 and a Resident Rights and Responsibilities document upon move-in. The Corporation did not have these documents signed and maintained in the resident file for one out of four residents selected for testwork. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation is implementing an updated standard review process over the resident files to prevent and detect errors on a timely basis.
View Audit 354632
Finding 555938 (2024-001)
Significant Deficiency 2024
East Liberty Supportive Housing, Inc. D/b/a Negley Commons
PA
HUD Housing Programs Eligibility
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of East Liberty Supportive Housing, Inc. d/b/a Negley Commons (the “Corporation”). Finding 2024-001:...
The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2024 audited financial statements of East Liberty Supportive Housing, Inc. d/b/a Negley Commons (the “Corporation”). Finding 2024-001: Incomplete Documentation of New Residents Condition and Criteria: The Corporation is required to have all new residents provide their social security number upon move-in. The Corporation did not have a social security card maintained in the resident file for two out of three residents selected for testwork. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation is implementing an updated standard review process over the resident files to prevent and detect errors on a timely basis.
View Audit 354630
Martin Luther King Gardens Urban Renewal, Inc.
NJ
HUD Housing Programs Internal Control / Segregation of Duties
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is in the process of establishing a bank account titled Reserve Replacement and will transfer the appropriate balance into the account once established.
Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is in the process of establishing a bank account titled Reserve Replacement and will transfer the appropriate balance into the account once established.
View Audit 354548
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