Corrective Action Plans

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Management agrees with the finding and has made the transfer of cash back to the property.
Management agrees with the finding and has made the transfer of cash back to the property.
View Audit 337482 Questioned Costs: $1
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly performance reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the...
Section 232 Insured Mortgage Note Payable– Assistance Listing No. 14.129 Recommendation: We recommend review of controls to include processes to ensure timely submission of quarterly performance reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submissions have been made and controls will be reviewed to ensure timely submissions in the future. Name(s) of the contact person(s) responsible for corrective action: Joe Girardi, CFO Planned completion date for corrective action plan: November 2024
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
Finding 518994 (2024-001)
Significant Deficiency 2024
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and will request that the surplus cash payment be returned to the property.
Management agrees with the finding and will request that the surplus cash payment be returned to the property.
View Audit 337462 Questioned Costs: $1
Finding 518992 (2024-001)
Significant Deficiency 2024
Management deposited back the $14,068.
Management deposited back the $14,068.
Management agrees with the finding and the funds were promptly repaid within the same month.
Management agrees with the finding and the funds were promptly repaid within the same month.
Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective ac...
Authority Response: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.
View Audit 337316 Questioned Costs: $1
Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this cor...
Authority Response: The Authority has recognized the significant deficiency in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Sarah Parker, Executive Director, was designated to be responsible for implementing this corrective action by March 31, 2025.
View Audit 337316 Questioned Costs: $1
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenan...
U.S. Department of Housing and Urban Development 2024-001 - Eligibility Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that management implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As it relates to the 2024-001 Eligibility finding, Atlanta Housing (AH) reached out to the Corbin family in one last attempt to gather the required information to address the participant’s file. The family has until Close of Business on Monday, November 4, 2024 to resolve the issues identified in the file. Failure to provide the required documents by the date noted will result in AH beginning the pro-termination process for failure to provide the required documentation to complete the recertification. Additionally, if the family does not comply, AH will correct the recertification, remove the educational exclusion, reinstate the income from the excluded income, and repay the Housing Assistance Payment via a Tenant Payment Agreement with the family. Name(s) of the contact person(s) responsible for corrective action: (1) Tracy D. Jones, Senior Vice President, Housing Choice Voucher Program Recommended correction: Ensure that management implement controls over in-house and external housing specialists to ensure all documents are obtained by participants. Corrective Actions: AH has a comprehensive six-week onboarding training program for all new hires that provides an overview of Housing Choice's end-to-end eligibility process for program participants. This training includes collecting, reviewing, and processing documentation necessary to complete the required certification for all programs. • Additionally, AH has a Quality Assurance program in place, which ensures that 100% of all new applicants' files are reviewed, along with 50% of all annual and interim recertifications. • AH employs a Quality Control Management System to track all corrections and manage the closure of those corrections effectively. • Furthermore, AH has utilized data from the Quality Control Management System to develop refresher training for current staff. Preventive Actions: • The Quality Assurance Manager will use the HCVP Operational procedures to conduct random reviews of previously audited and/or corrected files to ensure consistency and accuracy. • Key responsibilities include: ➢ Ensuring that the required checklist is utilized for each processed file. ➢ Reviewing the files of newly onboarded hires at a higher percentage than those of current staff. ➢ Providing a report on any abnormalities and documenting files of staff members who may require additional attention and one-on-one training. *Note: The issue for the file in question was addressed during the Audit and resolved November 4, 2024.
Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Segregation of Duties – Child Nutrition Cluster Recommendation: We recommend the district designate an individual to review eligibility determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To enhance segregation of duties, we have designated a specific individual (Director of Food Services) responsible for reviewing eligibility determinations. This designated person is tasked with verifying the accuracy of information and ensuring proper input into the relevant software. These measures effectively separate key responsibilities, establishing a robust system of checks and balances. Through these implemented practices, our district aims to minimize errors, enhance accountability, and ensure the integrity of the grant management process. Name of the contact person responsible for correction action: Lavesa Glover-Verhagen Planned completion date for corrective action: June 30, 2025
Finding #2024-001 – Program Income Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 10, 2024 Corrective Action Plan: Effective immediately, the Organization will comply with the program income compliance requirement of the U.S. Department ...
Finding #2024-001 – Program Income Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – December 10, 2024 Corrective Action Plan: Effective immediately, the Organization will comply with the program income compliance requirement of the U.S. Department of Housing and Urban Development (HUD) Continuum of Care Program by netting program income generated from the pass-through grant to the amount to be reimbursed prior to submitting the reimbursement request to HUD, in accordance with the protocol outlined in the manual issued by the Behavioral Health Authority (BHA).
View Audit 336922 Questioned Costs: $1
Finding 518461 (2024-004)
Significant Deficiency 2024
Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effe...
Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's annual PR-26 reports and the annual CAPER, we noted that none of the reports were subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. We also noted that the CAPER was submitted as required, but contained financial data that did not agree to the City's underlying accounting records for the reporting period as required. The City's annual PR-26 report did not agree to the annual CAPER by approximately $435,000 and needed to be resubmitted to HUD. As a result of this condition, the City did not fully comply with the requirements of the grant and filed reports that contained financial errors. Auditor Recommendation: We recommend that reports required to be submitted to the oversight agency that contain financial information be reviewed and approved by the finance department to ensure accuracy of the financial information. Corrective Action: The City acknowledges the issues noted with reporting in the Community Development Block Grant Program. Finance and Community Development will work together to strengthen programmatic and financial reporting so that it is both timely and accurate. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025
Management will make the delinquent deposit to the replacement reserve of $146,016 if funds are available and establish transfers for the monthly deposit amount.
Management will make the delinquent deposit to the replacement reserve of $146,016 if funds are available and establish transfers for the monthly deposit amount.
View Audit 336756 Questioned Costs: $1
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections. Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections.   Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.
View Audit 336755 Questioned Costs: $1
CORRECTIVE ACTION PLAN September 14, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Greenfield School District R-4 respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible f...
CORRECTIVE ACTION PLAN September 14, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Greenfield School District R-4 respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Chris Kell, Superintendent Greenfield School District, R-4 Greenfield, MO 65661 (417) 637-5321 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Chris Kell, Superintendent Greenfield School District, R-4
FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensu...
FINDING No. 2024-003: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: New staff have been put in place to monitor and submit all renewals in a timely manner. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FINDING No. 2024-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the manager complies with the requirements for tim...
FINDING No. 2024-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure the manager complies with the requirements for timely refunding of security deposits. Action Taken: Staff training has been provided and included in monthly reporting procedures.
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2024. ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2023 through June 30, 2024 The findings from the June 30, 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 Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that tenant eligibility is verified, tenant files are properly maintained, and correct income amounts are utilized in the calculation of tenant rent. Action Taken: Staff training has been provided with additional HUD training, inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: During the fiscal year, the Organization entered i...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: During the fiscal year, the Organization entered into a 5-year lease on equipment. A financing lease is identified in the Mortgage Note Insured by HUD as the incurrence of additional indebtedness which, by terms of the agreement, should be approved by HUD in advance of entering into the finance lease agreement. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure additional indebtedness is approved by HUD in advance of entering into the finance lease agreement. Anticipated Completion Date: December 10, 2024
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation r...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation related to the review and approval of disbursements for a portion of the sample selected. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure the disbursements are properly reviewed and approved. Anticipated Completion Date: January 1, 2025
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires qu...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2024, the Organization failed to submit certain reports in accordance with HUD requirements and failed to have a documented review and approval of some of the reports prior to their submission to HUD. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: December 18, 2024
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