Corrective Action Plans

Finding 517340 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Marianna

AR

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.

View Audit 335343

Finding 517339 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Marianna

AR

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.

View Audit 335343

Finding 517319 (2024-001)

Material Weakness 2024

Verona R-Vii School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN September 10, 2024 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the correc...

CORRECTIVE ACTION PLAN September 10, 2024 U.S. DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Melody Whitehead, Superintendent Verona School District R-VII 101 E Ella Street Verona, MO 65734 (417) 498-2274 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, Melody Whitehead, Superintendent Verona School District R-VII

View Audit 335330

Finding 517312 (2024-001)

Significant Deficiency 2024

Tarboro Redevelopment Commission

NC

Eligibility HUD Housing Programs Reporting

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications...

Correctivee Action Plan For the Year Ended March 31, 2024 Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Thomas R. Green Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 335324

Finding 517310 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Benton, Arkansas

OK

HUD Housing Programs

Response: We will contact our fee accountant to ensure all year end entries have been reported on the financial statements. In addition, we will review our financial statements to determine that the adjustments are reflected on the statements. Contact Person: Steve Eichhorn, Executive Director An...

Response: We will contact our fee accountant to ensure all year end entries have been reported on the financial statements. In addition, we will review our financial statements to determine that the adjustments are reflected on the statements. Contact Person: Steve Eichhorn, Executive Director Anticipated Date of Completion: March 31, 2025

View Audit 335320

Finding 517309 (2024-004)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and ...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517307 (2024-003)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-...

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We will implement proper internal control procedures for the N/C S/R Section 8 program eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517306 (2024-002)

Significant Deficiency 2024

Williamston Housing Authority

NC

HUD Housing Programs Significant Deficiency

Name of Contact Person: Michael Gaddy Executive Director Corrective Action: Management will ensure that all records are provided timely in the future. Proposed Completion Date: Immediately.

View Audit 335313

Finding 517303 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Wynne

AR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget ...

Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget formulation, utilization analysis, and funding allocations. Condition: The VMS category UML contained a reporting discrepancy of 38 UML for the year, a variance of 3.26%. A HUD Validation Review for March 2022 through February 2023 showed a similar discrepancy. Questioned costs: $0.00 Effect: Timely reporting prior to funding calculation can make a significant difference to housing the number of families in the communities that PHA serve. Cause: The PHA provided detail software reports that did not always match what was reposted in VMS. Recommendation: The PHA should enter adjustments and revisions as they are discovered to ensure accurate data is available for utilization and budget projection purposes. Views of responsible officials and planned corrective actions: We will comply with the auditor’s recommendation and the HUD recommendations from their recent review and take the following steps: 1. PHA will move families out of the system and submit the corresponding 50058’s immediately upon termination. 2. PHA will ensure that 5008’s are accepted into the VMS system to accurately reflect program activity, including move-in/outs and port-ins/outs in a timely manner. 3. PHA will enter adjustments and revisions as they are discovered to ensure accurate data. As the VMS data changes in our system, the corrected reports will be forwarded to the fee accountant to ensure accurate data reporting. 4. PHA will ensure that EOP actions for tenants correspond to the dates that the tenants have been terminated from the program. 5. For Quality Control, the PHA will review the VMS reports at the beginning of the month and the end of the month, monitoring changes that may need to be reported, including move-ins, move-outs, port-in/outs, and correcting of corresponding dates, and removal of expired vouchers. This data will be reviewed by the Housing Manager and the Executive Director.

View Audit 335307

Finding 517261 (2024-001)

None 2024

Port Isabel Housing Authority

TX

Questioned Costs HUD Housing Programs

2024-001 - Corrective Action Plan - Land transfer to PFC. Contact person - Executive Director. Corrective action planned - The PHA will document that the land transfer was approved by HUD, or that approval was not necessary. Anticipated completion date - Within the next year.

View Audit 335277 Questioned Costs: $1

Finding 517235 (2024-003)

Significant Deficiency 2024

Columbia Village

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Management will make an additional deposit during the fiscal year ending September 30, 2025, in addition to the 12 required deposits to ensure the replacement reserve account is properly funded and in accordance with the HUD regulatory agreement.

View Audit 335234 Questioned Costs: $1

Finding 517215 (2024-004)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Eligibility Reporting § 200.344

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will implement controls to ensure all Capital Fund Program grants are accurately reported and finalized with HUD within the required due dates. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517212 (2024-002)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.

View Audit 335174

Finding 517211 (2024-003)

Significant Deficiency 2024

Springfield Housing Authority

MA

Reporting HUD Housing Programs

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize Marcum LLP to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all general ledger activity is accurate to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517196 (2024-001)

None 2024

Housing Authority of Crisfield

MD

HUD Housing Programs

2024-001 Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action tak...

2024-001 Depository Agreements (Non Compliance) Recommendation: The Authority should enter into depository agreements with all financial institutions holding Federal funds for the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has had prior communications with the Bank regarding the depository agreements requirements. The Bank would not sign due to internal policies. The Commission will coordinate discussions between our HUD local field office and the Bank to discuss the requirements for obtaining a depository agreement. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2025 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Don Bibb, Executive Director

View Audit 335169

Finding 517186 (2024-001)

Material Weakness 2024

Housing Authority of the City of Garfield

NJ

Procurement, Suspension & Debarment HUD Housing Programs

The Authority’s legal counsel provided the following statement in response to the finding: “I am in receipt of the proposed Corrective Action Plan relating to the proposed finding that the GHA accepted a bid for general carpentry services that contained an hourly rate less than prevailing wages for...

The Authority’s legal counsel provided the following statement in response to the finding: “I am in receipt of the proposed Corrective Action Plan relating to the proposed finding that the GHA accepted a bid for general carpentry services that contained an hourly rate less than prevailing wages for the locality that the Authority is located in. In this regard, the bid contained an hourly rate of $54.54. Prior to accepting the bid, the GHA obtained the prevailing wage rate for Bergen County Carpentry as published by the New Jersey Department of Labor and Workforce Development. I attach the published determination hereto, which reveals a prevailing rate of $54.54. As such, the GHA disputes your alleged finding “

View Audit 335133

Finding 517144 (2024-001)

Significant Deficiency 2024

Maple-Claremont, Inc.

NY

HUD Housing Programs Reporting

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit ...

Finding 2024-001, Replacement Reserves Deposits (Assistance Listing No. 14.181) Condition and Context: Deposits into the reserve account were not made monthly. Persons Responsible: Irene Math, CFO Asst. Controller View of Responsible Officials: This finding was identified in the June 30, 2023 audit and correction was implemented in the fiscal year ended June 30, 2024. To address this issue the monthly replacement reserve bank transfers were set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list was be put in place for Maple - Claremont and a step added to the to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Completion date: February 2024

View Audit 335050

Finding 517132 (2024-003)

Significant Deficiency 2024

Brevard Housing Authority

NC

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

Finding 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Sta...

Finding 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs are required to enter into depository agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form required by HUD in the ACC. The agreements serve as safe guards for Federal funds and provide third-party rights to HUD (Section 9 of the ACC). Condition: Based on inspection of files and discussions with management, it was determined that depository agreements were not on file during the time of audit. Context: The Authority did not have depository agreements with their financial institutions on file during the time of audit. We were unable to verify the existence of depository agreements and unable to determine if the Authority met the terms of the agreements. Cause: There is a significant deficiency in internal controls over compliance for the special tests and provision type of compliance as management did not obtain the required depository agreements. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls for their partnered management company that assures the program is in compliance. Effect: The Public and Indian Housing Program is in non-compliance with the special tests and provisions type of compliance related to depository agreements. Recommendation: We recommend the Authority design and implement internal control procedures related to their partnered management companies that will assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: We agree with the Auditors' findings. The identified finding occurred under a prior administration at the Authority. The Authority will increase oversight in the Public and Indian Housing Program to ensure that established internal control policies are being followed on a timely basis. Janie Holland, Finance Director, will be responsible to implement this corrective action by March 31, 2025.

View Audit 335003

Finding 517131 (2024-002)

Significant Deficiency 2024

Brevard Housing Authority

NC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Fi...

Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Selections from the Waiting List. The PHA must have written policies in its Admissions and Continued Occupancy Policy for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Two (2) names were selected from the new move-in list and those names were to be traced to the waiting list to verify new move-ins were chosen in an order that was in accordance with the Authority’s policy. It was determined that one (1) out of two (2) new move-ins selected could not be traced with any certainty back to the Authority's waiting list. Known Questioned Costs: $3,320 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list as proper documentation for new admissions was not maintained. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list, as new admissions to the program could be admitted in violation of HUD roles and the Authority’s Admissions and Continued Occupancy Policy. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority has recognized the material weakness in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance with federal regulations. Rhodney Norman, Interim CEO, will be responsible to implement this corrective action by March 31, 2025.

View Audit 335003 Questioned Costs: $1

Finding 517046 (2024-004)

Significant Deficiency 2024

North Central Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will obtain depository agreements with of their banks. Completion Date: June 30, 2025

View Audit 334934

Finding 516967 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Special Tests & Provisions Reporting

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provi...

2. Finding 2024-002: Waiting List - Significant Deficiency a. Audit Finding Description and Root Cause • Description: During testing of Waiting List and Moving List, it was noticed that the Authority did not follow admission policies for two tenants out of our sample of nine. • Recommendation: Provide training to all relevant staff members on the admission policies. Ensure that staff understand the importance of adhering to these policies and the potential consequences of non-compliance. b. Corrective Actions and Implementation • Action: VHA will review the ACOP with the public housing staff reinforcing the requirement to pull applicants from the waiting list in the proper order. VHA will set up necessary steps to ensure compliance is being met. o Responsible Person: Tammy Emerson, Executive Director o Anticipated Completion Date: January 31, 2025. • Steps to Implement: VHA will review the ACOP with the public housing staff, thoroughly review waiting list management. VHA will print the waiting list weekly to identify applicants at the top of the list. VHA will create an excel spreadsheet to correspond with the waiting list to track the progress of applicants and ertinent notes necessary.

View Audit 334878

Finding 516966 (2024-001)

Material Weakness 2024

Housing Authority of the City of Victoria

TX

HUD Housing Programs Eligibility Reporting

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review o...

1. Finding 2024-001: Tenant Files - Material Weakness a. Audit Finding Description and Root Cause • Description: During testing of Tenant Files, the Authority was unable to find the file for one tenant out of our sample of forty. • Recommendation: We recommend the Authority to do a thorough review of tenant files to identify any other missing or incomplete files. b. Corrective Actions and Implementation • Action: VHA will audit all tenant files to ensure there are no missing files. o Responsible Person: Tammy Emerson, Executive Director; Arelecia Ross, Deputy Executive Director o Anticipated Completion Date: January 31, 2025 • Steps to Implement: VHA will print a tenant register and Ms. Emerson and Ms. Ross will go through all files to ensure they are present and accounted for.

View Audit 334878

Finding 516963 (2024-001)

Significant Deficiency 2024

St. Clair County Housing Authority

IL

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 & #14.EHV Corrective Action Plan: 1) SCCHA will be structured into two separate functions: eligibility and v...

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 & #14.EHV Corrective Action Plan: 1) SCCHA will be structured into two separate functions: eligibility and verifications and rent calculations. New staff will concentrate on completing verification tasks, whereas experienced team members will manage the rent calculation processes. 2) SCCHA will enhance its monitoring and evaluation of HCVP files to boost accuracy and ensure adherence to regulatory and statutory standards concerning income projections and tenant rent calculations. The Compliance Officer will conduct one-on-one meetings to discuss the audit findings and address all identified discrepancies. Both an employee and the Compliance Officer will sign off on the review. 3) SCCHA will have scheduled monthly peer-to-peer audits with all Program Assistants to collectively review identified errors. This approach aims to facilitate continuous training and encourages active participation from all staff members, enhancing their understanding of the errors. 4) SCCHA has strengthened its disciplinary measures to Identify staff members who may lack the motivation or capability to meet the requirements of the role. If a staff member fails to maintain consistently successful audits of files for three consecutive months of 80% or above, a 90-day improvement plan will be initiated. Anticipated Completion Date: June 30, 2025 1) On-going. 2) On-going. 3) On-going. 4) On-going. Persons Responsible: Vera Jones, Executive Director Pam Jackson, Programs Director Suellen Riley-Keen, Program Integrity & Compliance Coordinator

View Audit 334861 Questioned Costs: $1

Finding 516962 (2024-002)

Material Weakness 2024

St. Clair County Housing Authority

IL

Questioned Costs HUD Housing Programs Eligibility

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibilit...

Finding 2024·002 - Low Rent Public Housing Tenant Files - Eligibility- Rent Calculations Noncompliance & Material Weakness Low Rent Public Housing-ALN #14.850 Corrective Action Plan: 1) SCCHA plans to engage ap industry consultant to assess its internal processes and procedures concerning eligibility and tenant rent calculations, particularly focusing on the computation of adjusted annual income, to enhance accuracy and streamline the overall process. 2) The Compliance & Integrity Coordinator will examine the audited files and conduct individual meetings with each team member to discuss any identified errors, as well as to clarify the procedures and policies that contribute to the recurrence of these mistakes. The Compliance Officer, the employee, and the Program Director will sign the documentation, which will be added to the employee's file. 3) Monthly peer-to-peer audits will be conducted, accompanied by a staff meeting to collectively review identified errors. This approach aims to facilitate continuous training and encourages active participation from all staff members, enhancing their understanding of the errors. 4) SCCHA has strengthened its disciplinary measures to identify staff members who may lack the motivation or capability to meet the requirements of the role. If a staff member fails to maintain consistently successful audits of files for three consecutive months of 80% or above, a 90-day improvement plan will be initiated. Anticipated Completion Date: June 30, 2025 1. Within six months 2. On-going. 3. On-going. 4. On-going. Persons Responsible: Vera Jones, Executive Director Meisha Kerby, Director of Asset Management Suellen Riley-Keen, Program Integrity & Compliance Coordinator

View Audit 334861 Questioned Costs: $1

Finding 516913 (2024-002)

Significant Deficiency 2024

West Palm Beach Housing Authority

FL

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no dis...

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend the authority should evaluate their procedures over payroll processes and perform training with the managers who are approving the hours. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The WPBHA has made a change to the payroll software settings that will prevent managers from inadvertently coding hours as overtime. If hours for some reason need to be coded overtime, the HR manager will be the only one able to apply this code. In addition, refresher training will be provided to all Directors and Managers on the proper processing of payroll. Name(s) of the contact person(s) responsible for corrective action: Henrietta Copeland, HR Manager Planned completion date for corrective action plan: December 31, 2024.

View Audit 334817 Questioned Costs: $1

Corrective Action Plans

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