Corrective Action Plans

Finding 1155829 (2024-004)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155828 (2024-003)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155777 (2024-002)

Material Weakness 2024

Oklahoma City Housing Authority

OK

Questioned Costs HUD Housing Programs

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There...

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:The Oklahoma City Housing Authority will develop and document formal procedures for reconciling inter-program accounts. We will establish a secondary review process and create a year-end close checklist that includes inter-program reconciliations. The authority will provide staff training on inter-program account recording and reconciliation requirements. Name(s) of the contact person(s) for corrective action: Jon Reininer Planned completion date for corrective action plan: Review process and checklist creation will be completed 12/31/2025

View Audit 368153 Questioned Costs: $1

Finding 1155768 (2024-001)

Material Weakness 2024

Wheeling Hospital, Inc.

WV

HUD Housing Programs Significant Deficiency

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no ...

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no longer with the organization and without prior knowledge of hospital finance personnel. Current Management had previously established controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements, but these arrangements were not caught before being signed. The HUD loan was retired and refinanced with another financial institution during 2024 so this will not be an issue going forward. Completion Date: September 23, 2025

View Audit 368139

Finding 1155756 (2024-001)

Material Weakness 2024

Telacu Housing - Pasadena, INC Dba Telacu Courtyard 122-Ee035-Wah-Np

CA

HUD Housing Programs

Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should m...

Statement of condition 2024-001: The Property received a score of 59 (out of a possible 100) during a physical inspection of the Property performed on July 31, 2024 by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. Recommendation: Management should maintain policies and procedures which help to ensure any substandard conditions are identified and corrected expeditiously. Management should continue to conduct routine unit and general property inspections using the NSPIRE physical inspection checklist provided by HUD and deficiencies should be corrected in a timely manner. Management should ensure all necessary repairs have been made and file a written report with the local field office, certifying to the repairs or mitigation of the H&S items. Actions Taken or Planned on the Finding: Management concurs with the finding and recommendation. Management has responded to this inspection report and has addressed all deficiencies. Management will implement a process of self-inspection of units and common areas. In July 2025, a new inspection was performed by a representative of HUD. The Property received a score of 81.

View Audit 368091

Finding 1155752 (2024-002)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Com...

2024-002 Special Tests and Provisions - Program Administration The Housing Authority of Okanogan County recognizes we had several oversights in our tenant file documentation and program administrative procedures during 2024. During April 2024, the Housing Authority of Okanogan County underwent a Comprehensive Compliance Monitoring Review review by the Seattle Field Office of the U.S. Department of Housing and Urban Development. Their review report dated May 23, 2024 identified a number of findings and recommendations which were implemented in June and July 2024 by the Housing Authority of Okanogan County. The Housing Authority of Okanogan County provided the Seattle Field Office of the U.S. Department of Housing and Urban Development supporting information documenting resolution and correction of each item identifi ed in thei r report. On October 30. 2024 Seattle Field Office of the U.S. Department of Housing and Urban Development issued a letter documenting that the Authority has fully remedied each finding.

View Audit 368039

Finding 1155749 (2024-001)

Material Weakness 2024

Housing Authority of Okanogan County

WA

HUD Housing Programs Reporting

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance...

2024-001 - Reporting - Late Federal Audit Clearinghouse and HUD REAC Submissions The Housing Authority of Okanogan County recognizes the agency did not have adequate internal control processes over our accounting and reporting procedures to ensure that all reports were submitted timely in accordance with Federal requirements. We are reviewing our year end accounting procedures and have implemented several changes ensuring our 2024 required Federal reports will be completed and filed timely.

View Audit 368039

Finding 1155730 (2024-001)

Material Weakness 2024

Houston Advanced Research Center

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, ...

Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Management’s response: Management concurs with the finding. This issue arose because the non-federal flow-through sponsor required certain in-kind cost share amounts to be invoiced as direct expenses, which conflicted with federal cost principles. It is important to note that while the questioned costs increased reported revenue for 2024, the program had unreimbursed expenditures. Corrective actions were implemented in the first half of 2025, including the hiring of new Grants and Contracts Management staff and strengthening of internal controls, to ensure compliance with federal requirements and prevent recurrence in future reporting. Responsible officer: Carmen Osier, Director of Business Operations. Estimated completion date: June 30, 2025.

View Audit 368026 Questioned Costs: $1

Finding 1155729 (2024-008)

Material Weakness 2024

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Material Weakness

Finding 2024-008 See response to finding 2024-004.

View Audit 368025

Finding 1155728 (2024-007)

Material Weakness 2024

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Material Weakness

Finding 2024-007 See response to finding 2024-003.

View Audit 368025

Finding 1155725 (2024-001)

Material Weakness 2024

The Housing Authority of the City of Greenville

SC

HUD Housing Programs Eligibility Significant Deficiency

The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and som...

The initial eligibility determinations are currently handled by the HCV department and are centralized. It has been determined that considerable investment in staff training has been made during the past twelve months. As a result, there has been staff turnover, some at the decision of TGHA, and some at the decision of staff. Initial eligibility is currently being restructured with an emphasis on new admissions. All procedures and processes are being evaluated for accuracy, with emphasis on the noted area of noncompliance and includes a complete review and update to the Administrative Plan. There will be increased staff training and file review. In July 2024, TGHA transitioned project-based files from a property management team to the Housing Choice Voucher Department. The files had not been electronically stored. Evidence pointed to deficiencies in file maintenance. TGHA has hired temporary staff for an extended period to focus on file organization and to correct documentation deficiencies. All HCV staff have completed Rent Calculation courses provided by NAHRO or Nan McKay during the fiscal year. There have been two managers hired for the department, one exclusively for project-based vouchers. Both attended NAHRO supervisory training in September. There will be an intensive focus on program integrity throughout the programs, including staff capability, training and monitoring. TGHA has contracted with a professional recruiter to assist in hiring a Director of the HCV and MTW programs. Recertification transactions will be monitored on a monthly basis. This will include validation of calculations and verification of correct documentation. TGHA files were fully in order by July 2025.

View Audit 368012

Finding 1155699 (2024-001)

Material Weakness 2024

Housing Authority of Breckenridge

TX

HUD Housing Programs

Corrective Action Plan - Unknown HUD deposits. Contact person - Executive Director, Landi Crossman. Phone: 254-559-5996. Corrective action planned - Copies of HUD draw-down requisitions will be sent to the PHA's fee accountant when funds are drawn down. Anticipated completion date - Immediately.

View Audit 367988

Finding 1155694 (2024-003)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation o...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-003 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Over the course of 2024, Milton Housing Authority worked on the creation of a comprehensive HCV Administrative Plan. The Administrative Plan was approved by the Board on December 3, 2024, and Chapter 17 discusses the Mainstream program and program eligibility. It is the opinion of Milton Housing Authority that the matter has been resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155693 (2024-002)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance a...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-002 – Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority continues to develop better internal controls over the performance and documentation of SEMAP. There has been staff turnover and increased training will assist this staff member to better understand the process. Staff is working more closely with local HUD staff to better understand their expectations and protocol. Planned Implementation Date of Corrective Action: September 24, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155692 (2024-001)

Material Weakness 2024

Milton Housing Authority

MA

HUD Housing Programs Special Tests & Provisions

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement w...

September 24, 2025 MILTON HOUSING AUTHORITY CORRECTIVE ACTION PLAN Finding No. 2024-001 – Special Tests and Provisions; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee’s Response and Planned Corrective Action Milton Housing Authority did not complete a general depository agreement with Milton Housing Authority’s new banking partner in 2024. A general depository has been completed in 2025 and it is the opinion of Milton Housing Authority that the matter is resolved. Planned Implementation Date of Corrective Action: Completed Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 367971

Finding 1155684 (2024-001)

Material Weakness 2024

St. Anthony's Housing for the Elderly Corporation

DE

Eligibility HUD Housing Programs

Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting ...

Management will conduct a review of current procedures. Based upon this review, management will create standard procedures to ensure all income items are compared against respective supporting documentation. For example, management will prepare a checklist to include all items needed for supporting documentation and verify the accuracy and completeness of this supporting documentation. In addition, management will implement quarterly reconciliation procedures. Finally, relevant personnel will receive a training refresher. Immediately and tis will be monitored on an ongoing basis.

View Audit 367956

Finding 1155646 (2024-001)

Material Weakness 2024

Mercy Haven Inc.

NY

HUD Housing Programs Material Weakness Reporting

Planned Corrective Action: The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward. Person Responsible: John Murray, Chief Financial Officer

View Audit 367893

Finding 1155638 (2024-005)

Material Weakness 2024

Keene Union School District

NH

Allowable Costs / Cost Principles Cash Management HUD Housing Programs § 200.430

Continued training of cost center managers. Throughout the summer we have had the Finance Manager training Community Eds administrative team and responsible grant managers to get compliance with Time and Effort requirements.

View Audit 367887

Finding 1155519 (2024-002)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

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 367804

Finding 1155518 (2024-001)

Material Weakness 2024

Mm Iii, Inc. Operating As Mayfield Manor III

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, MM III, 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: J...

Oversight Agency for Audit, MM III, 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 tenant applications contain all the appropriate documentation, inclusive of date and time received. In addition, the waiting list should contain explanations for passing over tenants. 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.

View Audit 367804

Finding 1155494 (2024-001)

Material Weakness 2024

Homes for the Exceptional V, Inc.

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367787

Finding 1155492 (2024-001)

Material Weakness 2024

Homes for the Exceptional Iv, INC

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367785

Finding 1155491 (2024-001)

Material Weakness 2024

Homes for the Exceptional Iii, Inc.

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367784

Finding 1155490 (2024-001)

Material Weakness 2024

Homes for the Exceptional Ii, INC

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367783

Finding 1155452 (2024-013)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related inforrnation for units considered for the rent reasonableness analysis, Also, during each monthly invoice review, program staff lookrat each rent payment within each grant and ﬂag any rents that seem excessive and reacho‘ut to the provider with any :questidns:. If the rent is deemed too high. or ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.

View Audit 367739

Corrective Action Plans

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