Corrective Action Plans

Finding 1154142 (2024-002)

Material Weakness 2024

MA

HUD Housing Programs Special Tests & Provisions Material Weakness

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analy...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analysis is given. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154141 (2024-001)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will be providing training from a 3rd party for all employees on proper documentation and checklists needed for all voucher files. Planned Implementation Date of Corrective Action: September 8, 2025 Person Responsible for C...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will be providing training from a 3rd party for all employees on proper documentation and checklists needed for all voucher files. Planned Implementation Date of Corrective Action: September 8, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154120 (2024-003)

Material Weakness 2024

Santa Fe Community Housing Trust

NM

Reporting Allowable Costs / Cost Principles Cash Management

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician

View Audit 367044

Finding 1154118 (2024-003)

Material Weakness 2024

Housing Authority of the City of Athens, Alabama

AL

HUD Housing Programs Special Tests & Provisions Material Weakness

We acknowledge the finding regarding the inadequate funding of the Reserve for Replacement account. The deficiency occurred due to lapses in internal controls over the timing and processing of required deposits, as managed by the independent accounting firm responsible for maintaining our books and ...

We acknowledge the finding regarding the inadequate funding of the Reserve for Replacement account. The deficiency occurred due to lapses in internal controls over the timing and processing of required deposits, as managed by the independent accounting firm responsible for maintaining our books and preparing monthly financial statements. In accordance with HUD Handbook 350.1, Chapter 4, Paragraph 4-13, which requires owners to make monthly deposits into the Reserve for Replacement account as specified in the Regulatory Agreement, the Ownership Entity has taken the following corrective actions: 1. – The accounting firm has been formally instructed, in writing, to include verification of the monthly reserve deposit as a standing item in their month-end close process and to provide evidence of the completed transfer with each monthly financial package. 2. Management Oversight – Ownership will review and sign off on the monthly reserve funding documentation before approving the financial statements for submission to the Board of Commissioners. 3. Quarterly Compliance Review – In addition to monthly monitoring, management will conduct a quarterly compliance review to ensure full adherence to HUD Handbook4350.1 requirements and the property's Regulatory Agreement.

View Audit 367032

Finding 1154117 (2024-002)

Material Weakness 2024

Housing Authority of the City of Athens, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The property manager attended a couple of multifamily housing specialist training courses and received certification. The required update to the gross rents, annually based on the OCAF, will be corrected in tenants' files moving forward. The Housing Authority has put a quality control system in plac...

The property manager attended a couple of multifamily housing specialist training courses and received certification. The required update to the gross rents, annually based on the OCAF, will be corrected in tenants' files moving forward. The Housing Authority has put a quality control system in place to ensure the tenants' files are in compliance. We expect to be in compliance moving forward.

View Audit 367032

Finding 1154116 (2024-001)

Material Weakness 2024

Housing Authority of the City of Athens, Alabama

AL

HUD Housing Programs Cash Management Significant Deficiency

The outstanding balance currently reflected in the books represents unreconciled funds resulting from the transfer of assets and liabilities during the conversion of the Public Housing Program to the RAD Project-Based Rental Assistance (PBRA) Program. These funds were carried forward following the t...

The outstanding balance currently reflected in the books represents unreconciled funds resulting from the transfer of assets and liabilities during the conversion of the Public Housing Program to the RAD Project-Based Rental Assistance (PBRA) Program. These funds were carried forward following the transition of ownership and operations from the PHA to Athens Housing Management, LLC, as the new ownership entity. By HUD RAD guidance, including the RAD Notice Revision 4 (H-2019-09/PIH-2019-23), when a public housing project converts to PBRA under RAD, the PHA is required to transfer assets and liabilities to the new ownership entity to ensure continuity and financial integrity of the property. Specifically, Attachment 1A to the RAD Notice outlines the obligation to transfer project-specific assets and liabilities from the public housing ledger to the new entity, including cash, receivables, and project-level obligations. The amounts in question were initially anticipated to be reconciled as part of that process. However, due to the complexity of the transition and lack of adequate internal controls at the time, the residual balance has remained unreconciled for the past five fiscal years. These amounts are not expected to be repaid or resolved in FY 2025. As such, this is a one-time, non-recurring issue, and corrective action is underway. Staff will formally seek HUD’s approval and submit a resolution to the Boards of both the Housing Authority (the management entity) and Athens Housing Management LLC (the ownership entity), requesting that the outstanding balance be written off. This action will appropriately clear the books of legacy items tied to the conversion and align the accounting records of both entities. This write-off recommendation aligns with best practices in governmental accounting for long-standing inter-entity balances that are no longer collectible or relevant to current operations. Additional internal controls have since been implemented to prevent recurrence, including improved cash management oversight, inter-entity reconciliation protocols, and timely financial reporting.

View Audit 367032

Finding 1153874 (2024-006)

Material Weakness 2024

Chicago Housing Authority

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original inte...

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original intergovernmental agreement (IGA) and determined that the agreement had not expired and required no additional board approval or agreement. This is why each year since, Legal has provided authorization for purchase order creation and payment to Chicago Police Department (CPD). The agency is working with CPD to formalize a new IGA. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932 Questioned Costs: $1

Finding 1153873 (2024-005)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Reporting § 200.303

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that no...

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that notes until all documents are received, the contract file should be notated and remain open. The checklist will be updated as well. A review of the pending invoice payments will be completed by Internal Audit of the User Groups to ensure timely close out of projects can be completed. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932

Finding 1153872 (2024-004)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted ...

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted in accordance with direction from HUD to ensure inspections missed due to COVID-19 waivers were completed. CHA will continue to monitor HQS inspections scheduling program-wide via Yardi reporting and Power BI dashboards to ensure compliance with HUD mandated timelines. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153871 (2024-003)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties § 200.303

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis an...

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis and related approvals. To address this, the CHA has established a Compliance Team to oversee documentation retention and review processes. In 2025, CHA has instituted procedures to ensure all supporting documentation is retained, including: • Inputs from the third-party vendor’s analysis of utility allowance schedule changes; • Evidence of management’s review and approval of the annual utility allowance schedule; • Signed and dated utility allowance notice with effective date instructions and copies of the new schedules. • The final report is maintained in a central location by the user group, ensuring accessibility for reference and audit purposes. Timeline • Implementation began Quarter 3 2025 and is ongoing. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: End of 3rd Qtr. 2026

View Audit 366932

Finding 1153870 (2024-002)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes...

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes Division was established to identify and address historic indoor environmental health hazards and proactively engage CHA programs in primary prevention strategies. In addition to regulatory lead and asbestos compliance, the Healthy Homes team will engage on mold, pest/pesticides, indoor air quality, and other indoor environmental concerns. Strategies include, but are not limited to: • Establish a compliance assurance protocol and tracking system and engage appropriate regulatory agencies (HUD, Illinois Department of Public Health, U.S. Environmental Protection Agency, Chicago Department of Public Health) • Establish records management schedule related to inspections, abatement or remediation, and clearance testing • Draft Quality Assurance Performance Plan and Scientific Integrity Policy • Track, route, and review applicable healthy homes-related work orders • Create screening and assessment criteria (for inspection schedules) • Provide basic environmental health training to CHA staff and media-specific training to appropriate programs (for instance, mold cleanup for Property Operations Managers) • Coordinate training and review certification/license of CHA contractors (construction vendors and property management firms) • Establish policies, procedures, and best practices guidance Timeline: Spring/Summer 2025: - Healthy Homes Team (within PAM) established and full team build out begins. Team hiring will be complete by September 2025. o Healthy Homes Director (1) o Environmental Health and Safety Managers (2) o Environmental Health and Safety Analysts (2) o Quality Assurance/Quality Control Analyst (1) - Coordinated renovation, repair, and painting (RRP) training for construction vendors, inhouse construction project management, and Property Management firms (16 courses, 20 participants each, between June and October). RRP is a federal regulation that requires lead-safe work practices in targeted housing. Established CHA’s RRP Policy that requires all construction and maintenance staff and vendors to be RRP certified by November 2025. All maintenance, repair, renovation, rehabilitation, or construction work will be done under RRP, in both target and non-target housing. Current and ongoing into 2026: - Drafting policies, procedures, and best practices guidance for construction and property operations, including but not limited to life-cycle abatement manual, lead safe work practices, safe mold clean-up and best practices, and lead abatement during unit turns - Creating a data management system which includes relevant unit inventory and recurrent inspection schedules. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: Q1 2026

View Audit 366932

Finding 1153869 (2024-001)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Special Tests & Provisions § 200.303

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since Janu...

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since January 2025, CHA’s Property and Asset Management Division has been engaged in an extensive reorganization to expand resources that will improve compliance and increase controls around program compliance. With this restructuring, precise policies, procedures, and internal controls are being implemented as outlined below. Timeline: February 2025 • Added additional Property Operations Managers to allow for more oversight of day-to-day site activity April 2025 • Creation of a new Compliance team, who will function as a hub on both regulatory and contract compliance for Public Housing and RAD programs. Part of this team was created to focus specifically on program eligibility—either directly or through oversight of third-party management firms—and is staffed accordingly: o Director of Compliance o Senior Manager of Compliance o Compliance Specialist June 2025 • Worked to finalize solicitation for third party firm to perform monthly tenant file reviews, provide comprehensive reporting on general findings, patterns, training needs, and gross compliance concerns. CHA staff will implement trainings and contract enforcement as necessary to ensure compliance standards are raised, and controls are being adhered to. These monthly tenant file reviews are expected to continue in addition to the routine file audits conducted by Property Operations Managers. October 2025 • Updated manuals for Property Operations will be completed, distributed, and trained on to ensure site operations meet compliance standards and controls are being adhered to. Initiated and ongoing actions • Frequent business meetings with third party firms to discuss performance and expectations • Trainings required as necessary • Contract enforcement, up to and including contract termination, when chronic disregard for or misapplication of policies and/or procedures are noted Contact Person: Leonard Langston, Jr, Interim Chief Property Officer Anticipated Completion Date: Q4 2025 Response/Planned Actions: The CHA will review quality control procedures currently in place by Housing Choice Voucher (HCV) program administration to ensure processes are sound and efficient and proper prevent controls are in place. All quality control processes in place must effectively ensure accuracy and timeliness of completed recertifications, including submission of Form HUD-50058s to the U.S. Department of Housing and Urban Development’s (HUD’s) PIH Information Center (PIC) system. CHA will also develop internal detect control reports to monitor the timelines for recertification scheduling and tracking. CHA conducts monthly follow-up to ensure corrections are made to records identified as “fails” during the monthly quality control review. All “fails” items are tracked and monitored until resolution for final determination has been achieved. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153834 (2024-001)

Material Weakness 2024

Chattanooga Housing Authority

TN

HUD Housing Programs

Finding Reference: 2024-001 Description of Finding: The Authority was unable to provide documentation to show that the three (3) new applicants tested for the project-based voucher development Cromwell Hills Apartments were housed in accordance with the Authority’s administrative plan. Statement of ...

Finding Reference: 2024-001 Description of Finding: The Authority was unable to provide documentation to show that the three (3) new applicants tested for the project-based voucher development Cromwell Hills Apartments were housed in accordance with the Authority’s administrative plan. Statement of Concurrence or Nonconcurrence: The Authority agrees with the finding. Corrective Action: The Authority has hired a staff person to oversee the selection of applicants for Cromwell Hills Apartments. The Authority is conducting weekly meetings with staff to provide ongoing guidance and review of the process. Name of Contact Person: Curtis Lokey, Director of Finance, 432-752-4893, clokey@chahousing.org

View Audit 366922

Finding 1153829 (2024-003)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

The Corporation will register the PPP loan with the SBA to determine the course of action that can be taken.

View Audit 366918

Finding 1153828 (2024-002)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

HUD Housing Programs

On April 10, 2025, the Corporation reimbursed the Project for the Management Fee Overpayment and Payroll Cost for the balance due of $12,526.95.

View Audit 366918

Finding 1153810 (2024-003)

Material Weakness 2024

Wadesboro Housing Authority

NC

HUD Housing Programs

Utility Allowances not reviewed at least annually (Housing Choice Voucher Program ALN# 14.871) We will implement controls to ensure utility allowances are reviewed annually. Date of completion: July 8, 2025

View Audit 366907

Finding 1153809 (2024-002)

Material Weakness 2024

Wadesboro Housing Authority

NC

Cash Management HUD Housing Programs § 200.305

Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025

View Audit 366907

Finding 1153799 (2024-002)

Material Weakness 2024

Maxton Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 366895

Finding 1153798 (2024-004)

Material Weakness 2024

Full Circle Communities, INC

IL

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

Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Managem...

Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation. Management is in the process of implementing internal control processes to ensure compliance with applicable regulations. The audit report for the year ended December 31, 2024 has been submitted to HUD. No further action is required.

View Audit 366892

Finding 1153797 (2024-003)

Material Weakness 2024

Full Circle Communities, INC

IL

Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommend...

Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation.

View Audit 366892

Finding 1153796 (2024-002)

Material Weakness 2024

Full Circle Communities, INC

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, AR Preservation, LP prepaid management fees of $42,201. Action(s) taken or planned on the finding: The Agent will reduce the fees charged in the following periods by $42,201.

View Audit 366892

Finding 1153795 (2024-001)

Material Weakness 2024

Full Circle Communities, INC

IL

HUD Housing Programs Special Tests & Provisions

Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on...

Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on the finding: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2024, the Agent has implemented the use of a third-party service to aid in the recertification process. Management intends to correct all noncompliance in 2025.

View Audit 366892

Finding 1153767 (2024-003)

Material Weakness 2024

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing

View Audit 366862 Questioned Costs: $1

Finding 1153759 (2024-002)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Finding 1153758 (2024-001)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Significant Deficiency Eligibility

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Corrective Action Plans

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