Corrective Action Plans

Finding 520950 (2024-001)

Significant Deficiency 2024

East Detroit Area Non-Profit Housing Corporation

MI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in...

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 – Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of a sample of 6 tenant files, it was noted: 1. One out of six instances where an EIV was not run for a tenant file within 90 days of move in; 2. One out of six instances where a refund was not disbursed to a tenant within 60 days of move-out; 3. Two out of six instances where the incorrect checking account balance was used in the verification of tenant assets; Effect. As a result of this condition, employees did not follow HUD guideline procedures, and/or did not properly calculate the tenant subsidy in HUD Form 50059. While there were no significant differences in the amount of subsidies allowed compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2024-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: 1/31/2025

View Audit 340843

Finding 520949 (2024-001)

Significant Deficiency 2024

Isothermal Planning and Development Commission

NC

HUD Housing Programs Reporting

FRC has contracted with an independent CPA to complete the electronic filing of the 2024 audited financial information to HUD, which will be done as soon as the 2024 unaudited financial information is accepted by HUD.

View Audit 340841

Finding 520948 (2024-002)

Significant Deficiency 2024

Highland Area Non-Profit Housing Corporation

MI

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Corrective Action Plan Highland Area Non-Profit Housing Corporation Project No. 044-11111 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in inter...

Corrective Action Plan Highland Area Non-Profit Housing Corporation Project No. 044-11111 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Eligibility - Tenant Income Threshold Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development  Section 8 Housing Assistance Payments (ALN# 14.195) Condition. Less than 40% of tenants who moved into the property during the year met the extremely low-income threshold and management did not maintain records of marketing efforts targeted to extremely low-income families, demonstrating that reasonable efforts were made to fill available units accordingly and that such efforts are ongoing. Effect. As a result of this condition, the Project failed to meet the prescribed income targeting requirements and documentation of marketing efforts to reach the target population. Plan. Management agrees with finding 2024-002. Management agrees to target extremely low-income individuals for residence, and to retain marketing records that support this effort. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: June 30, 2025

View Audit 340840

Finding 520887 (2024-002)

Material Weakness 2024

Lutheran Social Services of Central Ohio Kensington Place, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact per...

Condition: The Corporation did not deposit prior year surplus cash totaling $25,068 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340745

Finding 520886 (2024-002)

Material Weakness 2024

Ashland Assisted Living, Inc. D/b/a Lutheran Village of Ashland

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-002 Condition: The Corporation did not deposit prior year surplus cash totaling $56,345 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340744

Finding 520885 (2024-004)

Significant Deficiency 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2024-004 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520884 (2024-003)

Material Weakness 2024

Good Shepherd Real Estate Holding, LLC D/b/a the Good Shepherd

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Acti...

Finding Number: 2024-003 Condition: The Corporation did not deposit prior year surplus cash totaling $19,794 to the residual receipts account during the year ended June 30, 2024, which was calculated as of June 30, 2023, as required by the regulatory agreement and FRAG Guide. Planned Corrective Action: Corrected Contact person responsible for corrective action: Fikru Nigusse, CFO Anticipated Completion Date: N/A

View Audit 340743

Finding 520741 (2024-001)

Significant Deficiency 2024

Kingsport Housing and Redevelopment Authority

TN

HUD Housing Programs

MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these in...

MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these inspections being completed timely, abatement will also be processed timely. Person Responsible: HCV Department 423-245-0135 Anticipated Completion Date: October 1, 2024

View Audit 340465

Finding 520623 (2024-001)

Material Weakness 2024

Housing Authority of the County of Scotts Bluff, Nebraska

NE

HUD Housing Programs Material Weakness Reporting

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able ...

Finding 2024-001: Financial Data Schedule; Housing Choice Voucher-14.871 Material Weakness/Noncompliance Reporting We agree with the finding and have struggled to get back financial information from our fee accountants in a timely fashion which then causes the unaudited submissions to not be able to be performed in a proper submission time line. The housing authority has already taken steps to be sure the information is sent to the fee accountant in a proper time period at the end of the month. Currently, we are following up monthly with the fee accountant head to ask how getting monthly’s caught up is going. The most recent attempt also requested that extra staff be added to get Housing Partner’s monthly reports caught up. We are actively taking steps to keep following up with the fee accountant. This is a problem that is going to need to be resolved or the housing authority may be forced to look for a new fee accountant.

View Audit 340284

Finding 520581 (2024-002)

Significant Deficiency 2024

Community Teamwork, Inc.

MA

Questioned Costs Eligibility HUD Housing Programs

1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the v...

1) Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of Form HUD-50058 MTW. As part of new protocols, program representatives are required to review the utility breakdown located in the tenant files to confirm that the utility allowance given to the tenant during the annual certification matches with the utility allowance in the tenant file. 2) Director of Intake and Leasing will ensure that the 120-day report is being run in a timely manner.

View Audit 340186 Questioned Costs: $1

Finding 520579 (2024-001)

Significant Deficiency 2024

Community Teamwork, Inc.

MA

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the veri...

Community Teamwork, Inc. has enhanced the verification process by introducing mandatory second-level reviews for all income and asset calculations for new employees. An extensive staff training program has been initiated that focuses on HUD and EOHLC requirements, with specific attention to the verification and documentation procedures. New employees will undergo a tiered review process where the new employees’ work will be audited by experienced staff until they have met the error compliance threshold. In addition, Community Teamwork, Inc. has updated their internal training protocols to focus on acceptable verification methods, accurate income reporting, and the correct completion of form HUD-50058.

View Audit 340186

Finding 520377 (2024-004)

Significant Deficiency 2024

County of Columbus

NC

HUD Housing Programs Reporting

2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit t...

2024-004 Significant Deficiency over Reporting (Repeat Finding) Information on the Federal Program: Low Income Housing Assistance Program (Section 8), Assistance Listing Number 14.871, U.S. Department of Housing and Urban Development. Criteria: Public Housing Agencies (PHAs) are required to submit timely a Financial Assessment Subsystem (FASS-PH): GAAP-based unaudited and audited financial information electronically to HUD. Name of Contact Person: Heather Woody, Interim Finance Director Auditee’s Response: The FASS-PH for fiscal year ended 2023 was completed in December 2024. The County will continue its efforts to complete audits in a timely manner. Proposed Completion Date: July 1, 2025

View Audit 340100

Finding 520374 (2024-001)

Material Weakness 2024

Erie County Metropolitan Housing Authority

OH

Eligibility Subrecipient Monitoring HUD Housing Programs § 200.303

Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.

View Audit 340087

Finding 520322 (2024-002)

None 2024

Eagle Court Apartments

MN

HUD Housing Programs

FINDING 2024-002: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested did not contain a signed EIV Acknowledgement Form, which acknowledges that the tenant received an EIV handbook from Project management. Recommendation: Project management should be reminded that...

FINDING 2024-002: SECTION 202, Assistance Listing Number 14.157 Condition: One of the tenant files tested did not contain a signed EIV Acknowledgement Form, which acknowledges that the tenant received an EIV handbook from Project management. Recommendation: Project management should be reminded that obtaining all required documents is an important step in tenant management. Action taken: The Project agrees with the finding. Recertification staff obtained a signed copy of the EIV Acknowledgement Form in December 2024. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.

View Audit 340034

Finding 520321 (2024-001)

None 2024

Eagle Court Apartments

MN

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plasn for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plasn for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT- NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: One of the tenant files tested did not contain a social security card or a completed move-in inspection. Recommendation: The Project should obtain a copy of the tenant's social security card and move-in inspection. If the move-in inspection cannot be located, the Project should document in the file that an inspection was performed but the report has been misplaced. Action taken: The Project agrees with the finding. The Project has asked the tenant to provide their social security card and they have made a note in the file that the move-in inspection was completed but the form was misplaced.

View Audit 340034

Finding 520320 (2024-001)

None 2024

Country Place of Pierz

MN

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Country Place of Pierz respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN ...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Country Place of Pierz respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT- NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 One of the tenant files tested did not include support for household income on the recertification. In addition, the tenant file did not contain a copy of the tenant's signed application or a completed move-out inspection. Recommendation: Project management should be reminded that obtaining proper documentation during the move-in, recertification, and move-out process is important in tenant management. Action taken: The Project agrees with the finding. The tenant has moved out of the Project. As such, Project management will be reminded to obtain the proper documentation during the move-in, recertification, and move-out process. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-302-0192.

View Audit 340033

Finding 520285 (2024-004)

Significant Deficiency 2024

Isd 115 Cass Lake-Bena

MN

Allowable Costs / Cost Principles HUD Housing Programs School Nutrition Programs

2024-004 FINDING Contact Person – Sue Chase, Superintendent Corrective Action Plan – The District should implement policies and procedures to ensure only allowable activities/costs are being charged against grants. Completion Date – December 30, 2024

View Audit 340015

Finding 520247 (2024-002)

None 2024

Hands Center City Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339874

Finding 520246 (2024-001)

Significant Deficiency 2024

Hands Center City Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339874

Finding 520245 (2024-002)

None 2024

Hands Metro Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339872

Finding 520244 (2024-001)

Significant Deficiency 2024

Hands Metro Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339872

Finding 520243 (2024-002)

None 2024

Maryvale Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339871

Finding 520242 (2024-001)

Significant Deficiency 2024

Maryvale Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339871

Finding 520241 (2024-001)

Significant Deficiency 2024

Hands Triad Housing, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339870

Finding 520240 (2024-001)

Significant Deficiency 2024

Niagara Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339869

Corrective Action Plans

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