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Corrective Action Plans

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The Carpenter Housing Development Fund Co., Inc.
NY
HUD Housing Programs Cash Management
Finding #2024-003 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartmen...
Finding #2024-003 Section 202 Supportive Housing for the Elderly – (Capital Advance) – ALN 14.157: Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action taken: Carpenter Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 364079
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval s...
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval signature.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Require and document monthly reconciliations between the general ledger and individual grant reports.
Require and document monthly reconciliations between the general ledger and individual grant reports.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
View Audit 364069
Finding 573277 (2024-001)
Material Weakness 2024
Dennis-Yarmouth Regional School District
MA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
View Audit 364069
Finding 573274 (2024-003)
Significant Deficiency 2024
Sunrise Residential, Inc.
IL
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding Reference Number: 2024-03 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure cash disbursements of project funds are limited to project operating costs. Expens...
Finding Reference Number: 2024-03 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure cash disbursements of project funds are limited to project operating costs. Expense paid from project funds for an affiliated project will be reimbursed to the project. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open
View Audit 364065
Finding 573147 (2024-001)
Significant Deficiency 2024
Middleborough Housing Authority
MA
HUD Housing Programs Subrecipient Monitoring Reporting
Middleborugh Housing Authority will make sure our Fee Accounatnt has access to the FASSPH system next year so that submission are timely.
Middleborugh Housing Authority will make sure our Fee Accounatnt has access to the FASSPH system next year so that submission are timely.
View Audit 363966
Ncsc/usa Housing Development Corporation Three, INC
FL
Reporting HUD Housing Programs
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Ov...
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 363916
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit form HUD-9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.
View Audit 363916
Senior Citizens Housing Development Corporation of Mt. Lebanon
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 363903
Finding 573032 (2024-001)
Material Weakness 2024
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University D...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting, tenant file maintenance, and monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 363899
Finding 573021 (2024-003)
Material Weakness 2024
City of Johnstown
PA
HUD Housing Programs Material Weakness Reporting
The City will work to develop a listing of report submission deadlines as well as cross training staff as appropriate.
The City will work to develop a listing of report submission deadlines as well as cross training staff as appropriate.
View Audit 363889
Finding 572971 (2024-002)
Material Weakness 2024
City of Marshalltown
IA
HUD Housing Programs Material Weakness Reporting § 200.303
Finding: 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 - IA125V08001 for FY24 Housing Voucher Cluster Reporting Finding Summary: Three (3) instances were identified i...
Finding: 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 - IA125V08001 for FY24 Housing Voucher Cluster Reporting Finding Summary: Three (3) instances were identified in which the City did not use accurate financial information or retain evidence to document the individual who reviewed the Voucher Management System (VMS) reports prior to submission. Responsible Individual: Diana Steiner, Finance Director Corrective Action Plan: We agree with the auditor’s recommendation and staff will have asecond person review the reports. Anticipated Completion Date: By the completion of the ACFR for the fiscal year ending June 30, 2025.
View Audit 363814
Finding 572656 (2024-002)
Material Weakness 2024
City of Clinton Housing Authority
IA
Cash Management HUD Housing Programs Material Weakness
The Housing Authority takes the recommendation from the audit regarding CFP. All CFPs after 2021 have been designated 25% to operating. CFP 21 was changed with permission from the Portfolio Manager at the time and the annual plan included this money to go to operating. All future designations in ...
The Housing Authority takes the recommendation from the audit regarding CFP. All CFPs after 2021 have been designated 25% to operating. CFP 21 was changed with permission from the Portfolio Manager at the time and the annual plan included this money to go to operating. All future designations in EPIC will show the amount to go to operating. However, the HA is not currently able to access CFP 21 in EPIC to edit it – it is locked.
View Audit 363766
Finding 572630 (2024-002)
Significant Deficiency 2024
Housing Authority of the City of Tampa, Florida
FL
Questioned Costs HUD Housing Programs Cash Management § 200.302 § 200.305
Action Taken: Management agrees with the finding noted above. Management will also note that as a repeated finding we do not so much offer a corrective action plan as we do a summarization of steps already taken to close this finding for fiscal 2025. A new and highly qualified Chief Financial Office...
Action Taken: Management agrees with the finding noted above. Management will also note that as a repeated finding we do not so much offer a corrective action plan as we do a summarization of steps already taken to close this finding for fiscal 2025. A new and highly qualified Chief Financial Officer with over 30 years of public housing experience was hired by the agency in April of 2024. The CFO has fully staffed the department with competent and qualified individuals including a new and fully qualified Controller and Director of Finance. All individuals hired have received targeted training from both internal and external sources. In June 2024 the new financial management team implemented a policy/procedure for the records requirement and payment timeframes for all capital fund draw downs. This policy requires the hand signing of eLOCCS forms and reconciliation of individual draws at the time of drawdown. During fiscal 2025 the entire Finance staff was trained extensively on all matters related to HUD accounting. Specific training was directed to the Capital Fund program, its eligibility standards, accounting processes, and drawdown procedures. This training was conducted by a nationally recognized HUD-specific trainer. The Authority has hired a qualified, experienced internal auditor. The internal auditor has completed a 100% testing sample on capital fund draws made in fiscal 2025. His observations were rectified, and the policy revised where needed. The sampling assured that supporting documentation was sufficient for audit, that it matched the amounts drawn, and that invoices were paid within HUD dictate s timeframes. Management feels that with this policy and enhanced testing in place the finding will not be repeated in 2025. Management expects closure of this finding, under the direction of the Chief Financial Officer, for the Fiscal 2025 audit.
View Audit 363741 Questioned Costs: $1
Housing Authority of the City of Tampa, Florida
FL
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Action Taken: Management agrees with the finding noted above. It is the stated practice of the management of the Housing Authority of the City of Tampa to comply with all rules and regulations regarding its programs. Management feels this condition is more the result of errors than process. It is ma...
Action Taken: Management agrees with the finding noted above. It is the stated practice of the management of the Housing Authority of the City of Tampa to comply with all rules and regulations regarding its programs. Management feels this condition is more the result of errors than process. It is management's feeling that this resulted from staffing turnover, available administration funding and the sheer volume of files processed annually. There is a highly refined review and quality control process in place which will be re-evaluated and changed as needed. Staff, under the direction of the Director of Assisted Housing, remains dedicated to processing files as accurately is possible. We are hopeful to close this finding in the next fiscal audit. If the Department of Housing and Urban Development has questions regarding this plan, please contact Jerome Ryans, President/CEO at (813) 3419101 .
View Audit 363741
Finding 572603 (2024-001)
Significant Deficiency 2024
Housing and Redevelopment Authority of Clay County
MN
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority will review is policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately.
Contact Person Dara A. Lee, Executive Director Corrective Action Plan The Authority will review is policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately.
View Audit 363729
Finding 572602 (2024-001)
Significant Deficiency 2024
Housing Authority of Salt Lake City
UT
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Management of the Authority agrees with the finding; We are in the process of implementing strengthened internal controls to ensure that all annual recertitications · include the required eligibility documentation an.d t hat all records are maintained in an organized and auditable format. For t...
The Management of the Authority agrees with the finding; We are in the process of implementing strengthened internal controls to ensure that all annual recertitications · include the required eligibility documentation an.d t hat all records are maintained in an organized and auditable format. For the MTW SB Program, Jackie Rojas, Section 8 Director, is responsible for compliance. She is currently finalizing the implementation of the Rent Cafe module within our Yardi property management sottware systern. This module automates and tracks key steps in the recertification process and includes built-in internal controls to improve compliance with eligibility requirements. She will also conduct an internal audit of all current client files for completion. For the Public Housing Program, Tasha Nelson, Deputy Director of Property Management, is responsible for compliance. She has implemented updated training and standard operating procedures (SOPs) to ensure consistent execution of eligibility determinations and file documentation. New internal controls will be implemented by the end of the fiscal year ending December 31, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please contact Kim Wilford, Deputy Executive Director at (801) 428-0541.
View Audit 363726
Finding 572585 (2024-002)
Significant Deficiency 2024
Fiesta House Senior Housing, Inc.
CA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, audit adjustments provided by management were required to present the December 31, 2024 financial statements in accordance with GAAP. Comments on the Finding and Each Recommendation: Management should review the internal controls to ensure that the accounting software allows for timely recording of information and that a timely review of the reconciliations is completed by another accountant not responsible for the month end close. Action(s) taken or planned on the finding: The accounting software provider is being changed and a new system to indicate review and approval of the month end closing process will be implemented.
View Audit 363713
Finding 572584 (2024-001)
Significant Deficiency 2024
Fiesta House Senior Housing, Inc.
CA
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Curren...
Name of auditee: Fiesta House Senior Housing, Inc. HUD auditee identification number: 122-EE166-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: During the year ended December 31, 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 $1,711 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 a suspension of deposits from HUD. Action(s) taken or planned on the finding: Management will make the delinquent deposit in 2025.
View Audit 363713
Finding 572581 (2024-002)
Significant Deficiency 2024
Habibi Terrace, Inc.
CA
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on...
Name of auditee: Habibi Terrace, Inc. HUD auditee identification number: 143-EE054-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, audit adjustments provided by management were required to present the December 31, 2024 financial statements in accordance with GAAP. Comments on the Finding and Each Recommendation: Management should review the internal controls to ensure that the accounting software allows for timely recording of information and that a timely review of the reconciliations is completed by another accountant not responsible for the month end close. Action(s) taken or planned on the finding: The accounting software provider is being changed and a new system to indicate review and approval of the month end closing process will be implemented.
View Audit 363712
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