Corrective Action Plans

Finding 1208842 (2025-001)

Material Weakness 2025

Syracuse YMCA Senior Citizen Housing Development Fund Corporation

NY

HUD Housing Programs

Finding No. 2025-001: Section 8 Housing Assistance Payments Program – Federal Assistance Listing Number 14.195 Finding: During our testing of tenant files, it was noted that there were discrepancies between tenant rent per the monthly HAP vouchers and the respective HUD Form 50059 for the same perio...

Finding No. 2025-001: Section 8 Housing Assistance Payments Program – Federal Assistance Listing Number 14.195 Finding: During our testing of tenant files, it was noted that there were discrepancies between tenant rent per the monthly HAP vouchers and the respective HUD Form 50059 for the same period. This led to discrepancies between the approved rent schedule and the rents reported and charged in the system. Recommendation: Syracuse YMCA Senior Citizen Housing Development Fund Corporation (Syracuse YMCA Apartments) should establish a mechanism for approved rent changes and effective dates assigning responsibility for timely updates to tenant records and certifications. Procedures for implementing timely rent increases across all software platforms should be reviewed. Action Taken: Syracuse YMCA Apartments agrees with the finding and going forward will make every effort to implement timely rent increases across all software platforms. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Anne Hawkes at (315) 474-6851.

View Audit 399759

Finding 1208841 (2025-002)

Material Weakness 2025

Fremont Housing Agency

NE

HUD Housing Programs

The Fremont Housing Authority contracted with Nan McKay Consulting to create a draft of the ACOP and Administrative Plan incorporating HOTMA requirements. Due to multiple delays in HOTMA’s implementation by HUD, the provisions were not required until July 1, 2025. To ensure timely compliance in the ...

The Fremont Housing Authority contracted with Nan McKay Consulting to create a draft of the ACOP and Administrative Plan incorporating HOTMA requirements. Due to multiple delays in HOTMA’s implementation by HUD, the provisions were not required until July 1, 2025. To ensure timely compliance in the future, the Agency has established internal procedures to track HUD regulatory updates, assign responsibilities for updating policies, and review all revisions prior to their required effective dates. This process, combined with the ongoing Nan McKay subscription for monitoring and guidance, will ensure that all future regulatory changes are incorporated and approved in a timely manner.

View Audit 399753

Finding 1208833 (2025-002)

Material Weakness 2025

Bloom Township High School District 206

IL

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Finding Number: 2025-002 The District should review its reporting internal control processes and procedures and emphasis the need for timely reporting to ensure compliance. Response: Administration will implement a formal compliance calendar mandating the Grant Administrator to monitor and verify al...

Finding Number: 2025-002 The District should review its reporting internal control processes and procedures and emphasis the need for timely reporting to ensure compliance. Response: Administration will implement a formal compliance calendar mandating the Grant Administrator to monitor and verify all expenditure reports. This internal schedule will ensure all findings are submitted no later than 20th day following the close of each quarter to maintain compliance with reporting requirements.

View Audit 399714

Finding 1208807 (2025-001)

Material Weakness 2025

Meridian Place Development Corporation

OH

HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: Management should implement procedures to ensure HUD-approved rent increases are recorded in a timely manner, accurately applied, and supported by proper documentation. Action Taken: Housing staff and management have been informed of the required processes and documentation for reque...

Recommendation: Management should implement procedures to ensure HUD-approved rent increases are recorded in a timely manner, accurately applied, and supported by proper documentation. Action Taken: Housing staff and management have been informed of the required processes and documentation for requesting and implementing rent increases. Going forward, staff will ensure all completed and HUD-approved documentation is communicated to and reviewed with supervisors to confirm accurancy and compliance.

View Audit 399675

Finding 1208795 (2025-001)

Material Weakness 2025

Working in Senior Housing of South Cumminsville

OH

HUD Housing Programs Internal Control / Segregation of Duties

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations We concur that the Corporation did not maintain the property in good repair and condition. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2025 S3800-150 Response The Corporation has addressed...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations We concur that the Corporation did not maintain the property in good repair and condition. S3800-130 Response Indicator Agree S3800-140 Completion Date 12/31/2025 S3800-150 Response The Corporation has addressed the exigent health and safety issues. S3800-160 Contact Person First Name Jimmy S3800-180 Contact Person Last Name Wilson

View Audit 399662

Finding 1208791 (2025-002)

Material Weakness 2025

Willow Creek Housing, Inc.

MD

HUD Housing Programs

Finding 2025-002: Comments on the Finding and Each Recommendation: During the year ended December 31, 2025, one of the twenty-four resident files selected for testing under the OMB Compliance Supplement were unable to be located by the Agent. The Agent should review resident files completed by the F...

Finding 2025-002: Comments on the Finding and Each Recommendation: During the year ended December 31, 2025, one of the twenty-four resident files selected for testing under the OMB Compliance Supplement were unable to be located by the Agent. The Agent should review resident files completed by the Former Agent to ensure that all resident files include all properly executed and documented resident eligibility forms and ensure that these files are maintained at the Property for a minimum of three years. Action(s) taken or planned on the finding: The Agent concurs with the finding and the recommendation. The Agent will review resident files completed by the Former Agent to ensure that all resident files include all properly executed and documented resident eligibility forms and ensure that these files are maintained at the Property for a minimum of three years.

View Audit 399630

Finding 1208790 (2025-001)

Material Weakness 2025

Willow Creek Housing, Inc.

MD

Subrecipient Monitoring HUD Housing Programs

Finding 2025-001: Comments on the Finding and Each Recommendation: The Former Agent did not obtain a HUD approved Project Owner's/Management Agent's Certification (Form HUD-9839-B) and the Property paid unapproved management fees to the Former Agent. The Agent should obtain a HUD-approved Project Ow...

Finding 2025-001: Comments on the Finding and Each Recommendation: The Former Agent did not obtain a HUD approved Project Owner's/Management Agent's Certification (Form HUD-9839-B) and the Property paid unapproved management fees to the Former Agent. The Agent should obtain a HUD-approved Project Owner's/Management Agent's Certification. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management of the property transitioned to the Agent on June 1, 2025 and the Agent received a HUD-aproved Project Owner's/Management Agent's Certification for the Property.

View Audit 399630

Finding 1208785 (2025-001)

Material Weakness 2025

Robbins Way Senior Housing 092-Ee129

MN

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Corrective Action: Management agress with the finding. Due to the federal government shutdown and the temporary suspension of HUD operations, approval for one replacement reserve withdrawal could not be obtained prior to disbursement. The withdrawal was necessary to maintain essential project operat...

Corrective Action: Management agress with the finding. Due to the federal government shutdown and the temporary suspension of HUD operations, approval for one replacement reserve withdrawal could not be obtained prior to disbursement. The withdrawal was necessary to maintain essential project operations during the lapse in rental assistance payments. Management has since resumed compliance with all HUD approval requirements and will enhance documentation and contingency planning to address similar circumstances in the future. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399613

Finding 1208784 (2025-001)

Material Weakness 2025

Riverview Apartments Senior Housing

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a tra...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing certifications on time and in accordance with applicable regulations. Ownership periodically reviews the agent's procedures to ensure that they complete tenant files on time and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399612

Finding 1208783 (2025-002)

Material Weakness 2025

Metro Apartments, Inc. 092-Hh011-Cmi

MN

HUD Housing Programs

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a tra...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing certifications on time and in accordance with applicable regulations. Ownership periodically reviews the agents' procedures to ensure that they complete tenant files on time and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399609

Finding 1208782 (2025-001)

Material Weakness 2025

Metro Apartments, Inc. 092-Hh011-Cmi

MN

HUD Housing Programs Special Tests & Provisions

Corrective Action: Management agrees with the finding. Management acknowledges that the withdrawal exceeded the amount approved by HUD and is reviewing internal procedures to ensure replacement reserve withdrawals comply with HUD approval requirements. Mangement will coordinate with HUD to resolve t...

Corrective Action: Management agrees with the finding. Management acknowledges that the withdrawal exceeded the amount approved by HUD and is reviewing internal procedures to ensure replacement reserve withdrawals comply with HUD approval requirements. Mangement will coordinate with HUD to resolve the unapproved portion of the withdrawal and take corrective action as necessary. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399609

Finding 1208781 (2025-001)

Material Weakness 2025

Garden Terrace Commons Senior Housing 092-Ee078

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a tra...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing certifications on time and in accordance with applicable regulations. Ownership periodically reviews the agents' procedures to ensure that they complete tenant files on time and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson , Chief Financial and Operating Officer.

View Audit 399608

Finding 1208780 (2025-002)

Material Weakness 2025

Community for Affordable Senior Housing, Inc.

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party managers as of January 1, 2026. These agents have a track record of completing, documenting, and retaining certifications in acco...

Corrective Action: The Organization agrees with the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party managers as of January 1, 2026. These agents have a track record of completing, documenting, and retaining certifications in accordance with applicable regulations. Ownership periodically reviews the agents' procedures to ensure that they document and maintain tenant files in accordance with HUD and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399606

Finding 1208779 (2025-001)

Material Weakness 2025

Community for Affordable Senior Housing, Inc.

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a tra...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing certifications on time and in accordance with applicable regulations. Ownership periodically reviews the agents' procedures to ensure that they complete tenant files on time and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson , Chief Financial and Operating Officer.

View Audit 399606

Finding 1208778 (2025-002)

Material Weakness 2025

Bassett Creek Senior Housing 092-Ee037

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing, documenting, and retaining certification...

Corrective Action: The Organization agrees with the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing, documenting, and retaining certifications in accordance with applicable regulations. Ownership periodically reviews the agents' procedures to ensure that they document and maintain tenant files in accordance with HUD and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399604

Finding 1208777 (2025-001)

Material Weakness 2025

Bassett Creek Senior Housing 092-Ee037

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a tra...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, ownership has moved its portfolio, with the exception of one project, to third party property managers as of January 1, 2026. These agents have a track record of completing certifications on time and in accordance with applicable regulations. Ownership periodically reviews the agent's procedures to ensure that they complete tenant files on time and have routine internal audits of tenant files to ensure compliance with HUD regulations. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399604

Finding 1208776 (2025-001)

Material Weakness 2025

Arbor Lakes Senior Housing 092-Ee059

MN

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Corrective Action: Management agress with the finding. Due to the federal government shutdown and the temporary suspension of HUD operations, approval for one replacement reserve withdrawal could not be obtained prior to disbursement. The withdrawal was necessary to maintain essential project operat...

Corrective Action: Management agress with the finding. Due to the federal government shutdown and the temporary suspension of HUD operations, approval for one replacement reserve withdrawal could not be obtained prior to disbursement. The withdrawal was necessary to maintain essential project operations during the lapse in rental assistance payments. Management has since resumed compliance with all HUD approval requirements and will enhance documentation and contingency planning to address similar circumstances in the future. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2026. Name of contact person: Jennifer Anderson, Chief Financial and Operating Officer

View Audit 399603

Finding 1208775 (2025-001)

Material Weakness 2025

Housing and Redevelopment Authority of Brainerd

MN

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Special Provisions: Rent Reasonableness Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2025 – December 31, 2025 Compliance Requirement Section: Special Provisions Type of ...

Special Provisions: Rent Reasonableness Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2025 – December 31, 2025 Compliance Requirement Section: Special Provisions Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: The agency should update its rent reasonableness procedures to ensure: • Rental comparison data is current and regularly refreshed; • Comparable non-assisted units are consistently used; and • Staff are trained on proper rent reasonableness documentation and review standards. The agency should also review a sample of recent rent reasonableness determinations to ensure corrective actions are fully implemented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has taken the following steps to correct the finding: • Updated and refreshed rent reasonableness software data to reflect current market rents. • Configured and are using the software to require selection of comparable non assisted units. • Revisee procedures to document software generated rent reasonableness results in tenant files. • Train staff on correct use of the rent reasonableness software and regulatory requirements. • Conduct supervisory reviews of software based determinations for compliance. Name of the contact person responsible for corrective action: Karen Young, Finance Director Planned completion date for correct action plan: The corrective action plan has already been implemented and will be corrected before December 31, 2026.

View Audit 399601

Finding 1208639 (2025-001)

Material Weakness 2025

Nutley Senior Citizens Housing Corporation

NJ

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Recommendation: Management should implement stronger internal controls to ensure surplus cash deposits are made in accordance with the required deadlines. This may include setting up automated reminders, improving oversight, or assigning clear responsibilities to ensure compliance. Views of Responsi...

Recommendation: Management should implement stronger internal controls to ensure surplus cash deposits are made in accordance with the required deadlines. This may include setting up automated reminders, improving oversight, or assigning clear responsibilities to ensure compliance. Views of Responsible Officials and Planned Corrective Actions: Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management has submitted a request to HUD to retain the surplus cash for future capital improvements to the property.

View Audit 399591

Finding 1208578 (2025-001)

Material Weakness 2025

Housing Authority of Newberry

SC

HUD Housing Programs

2025-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Comple...

2025-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Jessica Holcomb, Executive Director Projected Completion Date: December 31, 2026

View Audit 399541

Finding 1208509 (2025-074)

Material Weakness 2025

State of Alaska

AK

HUD Housing Programs

Finding: 2025-074 - In our testing of the Federal Funding Accountability and Transparency Act, the required report was not filed during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8 Project-Based Cluster Views of Responsible Officials (sta...

Finding: 2025-074 - In our testing of the Federal Funding Accountability and Transparency Act, the required report was not filed during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8 Project-Based Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AHFC agrees with the finding. Corrective Action (corrective action planned): The PHD is in the process of incorporating the reporting requirements and monetary thresholds for the FFATA Subaward Reporting System (FSRS) into our policies and procedures. Completion Date (list anticipated completion date): July 1,2026 Agency Contact (name of person responsible for corrective action): Bryan Butcher

View Audit 399484

Finding 1208508 (2025-073)

Material Weakness 2025

State of Alaska

AK

HUD Housing Programs

Finding: 2025-073 - In our testing of eligibility, there were seven instances where the required documentation for the tenant was not available from the project operating under Section 8 during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8...

Finding: 2025-073 - In our testing of eligibility, there were seven instances where the required documentation for the tenant was not available from the project operating under Section 8 during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8 Project-Based Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AHFC agrees with the finding. Corrective Action (corrective action planned): The PHD is in the process of amending its record retention schedule to include all client eligibility verification documents. Once completed, this will ensure that all client files contain all required eligibility documents as well as the most current reexamination documents. Completion Date (list anticipated completion date): July 1,2026 Agency Contact (name of person responsible for corrective action): Bryan Butcher

View Audit 399484

Finding 1208507 (2025-075)

Material Weakness 2025

State of Alaska

AK

HUD Housing Programs Special Tests & Provisions

Finding: 2025-075 - In our testing of special tests and provisions, annual housing quality inspections did not occur for seven units at one of the properties operating under Section 8 during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8 Pr...

Finding: 2025-075 - In our testing of special tests and provisions, annual housing quality inspections did not occur for seven units at one of the properties operating under Section 8 during 2025. Questioned Costs: None Assistance Listing Number: 14.195, 14.249 Assistance Listing Title: Section 8 Project-Based Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AHFC agrees with the finding. Corrective Action (corrective action planned): The PHD has completed all annual unit inspections as identified in the finding and will continue to work with our landlords to ensure these inspections are completed as required. Additionally, we have updated our policies to comply with the Code of Federal Regulations and the Housing Assistance Payment (HAP) contract. Completion Date (list anticipated completion date): February 1, 2026 Agency Contact (name of person responsible for corrective action): Bryan Butcher

View Audit 399484

Finding 1208469 (2025-001)

Material Weakness 2025

Winslow Village INC

MA

HUD Housing Programs

Management concurs and will transfer the required deposit.

View Audit 399467

Finding 1208468 (2025-001)

Material Weakness 2025

S.d.s.i. Housing Corporation, Inc.

KS

HUD Housing Programs Cash Management Eligibility

Management will contact HUD and negotiate a payment plan to return the ineligible funds of $135,824 withdrawn from the reserve for replacements.

View Audit 399458

Corrective Action Plans

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