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Corrective Action Plans

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Housing Authority of the City of Lumberton
NC
Questioned Costs HUD Housing Programs
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be req...
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be required to maintain a Rent Calculation Certification on a bi-annual basis. For the file in question, a correction was made with an effective date of May 1, 2024.
View Audit 328981 Questioned Costs: $1
Finding 508343 (2024-001)
Significant Deficiency 2024
Aransas Pass Housing Authority
TX
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. C...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Christina Beard, Executive Director, will be responsible to implement this corrective action by March 31, 2025.
View Audit 328914 Questioned Costs: $1
Finding 508330 (2024-004)
Significant Deficiency 2024
Northeast (webutuck) Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
Condition: The District did not comply with the required standards of Support of Salaries and Wages, because employees who time was charged to federal grants during fiscal year PAR, were completed for May and June before the time had occurred. Criteria: The distribution of the salaries and wages o...
Condition: The District did not comply with the required standards of Support of Salaries and Wages, because employees who time was charged to federal grants during fiscal year PAR, were completed for May and June before the time had occurred. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certification or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee’s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy that specific requirement of this and other appendices under 2 CFR Part 225, and that the total compensation for the individual employees: (3) is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3)). Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly or semi-annual certifications and that the time allocation on the grant is reported accurately. Corrective Action: A comprehensive tracking plan has been implemented to ensure the costs objectives associated with each employee for each period is tracked and PAR is returned for the corresponding period. Corrective Action Implemented by: The Corrective Action will be implemented by Robert Farrier, School Business Administrator in conjunction with Treasurer Kelly Kilmer. Corrective Action Implementation Date: This corrective action plan has already been implemented on 9/15/24.
View Audit 328890
Finding 507891 (2024-001)
Significant Deficiency 2024
Winnebago County Housing Authority
IL
HUD Housing Programs Eligibility Reporting
Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files- Noncompliance and Significant Deficiency Moving To Work Demonstration – subsidy ALN14.881 Corrective Action Plan: Effective November 1, 2024, the Authority will implement a Compliance...
Finding 2024-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files- Noncompliance and Significant Deficiency Moving To Work Demonstration – subsidy ALN14.881 Corrective Action Plan: Effective November 1, 2024, the Authority will implement a Compliance Coordinator position for the review of tenant files on a regular basis. The Compliance Coordinator will be under the immediate direction of the Finance Director, so as to be independent of the public housing and voucher programs. Person Responsible: Alan Zais, Executive Director Anticipated completion Date: March 31, 2025
View Audit 328424
Kenwood Place I, Inc.
IN
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2024-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that al...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2024-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will fund delinquent deposit amount as soon as possible.
View Audit 328185
Finding 505363 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Muncie
IN
HUD Housing Programs
The Housing Choice Voucher Program Manager, Shannel R. Lampkins, will pull a bi-monthly list of failed inspections to ensure that there is a procedural follow up to both participants and landlords and that the authority will follow its own policy and HUD Regulation to enforce Housing Quality Standar...
The Housing Choice Voucher Program Manager, Shannel R. Lampkins, will pull a bi-monthly list of failed inspections to ensure that there is a procedural follow up to both participants and landlords and that the authority will follow its own policy and HUD Regulation to enforce Housing Quality Standard under program rules and regulations.
View Audit 328016
Finding 505330 (2024-002)
Material Weakness 2024
City of Concord
NC
Questioned Costs HUD Housing Programs Material Weakness
Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspect...
Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspection requirements.
View Audit 327974 Questioned Costs: $1
Finding 505329 (2024-004)
Significant Deficiency 2024
City of Concord
NC
HUD Housing Programs Special Tests & Provisions Significant Deficiency
The agreement will be revised and updated in accordance with regulations. A budget will be adopted by the duly elected resident council for the use of the resident participation funds.
The agreement will be revised and updated in accordance with regulations. A budget will be adopted by the duly elected resident council for the use of the resident participation funds.
View Audit 327974
Finding 505327 (2024-001)
Significant Deficiency 2024
City of Concord
NC
Special Tests & Provisions Cash Management HUD Housing Programs
City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps ...
City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps have been taken to correct the documentation and to prevent future occurrences.
View Audit 327974
Finding 505324 (2024-002)
Significant Deficiency 2024
Village of North Syracuse Housing Authority
NY
HUD Housing Programs Significant Deficiency Special Tests & Provisions
When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after complet...
When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.
View Audit 327969
Finding 505304 (2024-001)
Material Weakness 2024
Residence Connection, Inc.
OH
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Findi...
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.
View Audit 327914
Finding 505303 (2024-003)
Significant Deficiency 2024
Wood County Village, Inc.
OH
Questioned Costs HUD Housing Programs Significant Deficiency
2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of ...
2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of $104 in excess of the amount approved by HUD.Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements.
View Audit 327913 Questioned Costs: $1
Finding 505302 (2024-002)
Material Weakness 2024
Wood County Village, Inc.
OH
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
B. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Findi...
B. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April and failed to re-submit a tenant assistance request for the month of December. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.
View Audit 327913
Finding 505301 (2024-001)
Material Weakness 2024
Wood County Village, Inc.
OH
HUD Housing Programs Material Weakness Reporting
A. Current Financial Statement Findings 1. Finding 2024-001 Material Weakness in Internal Controls over Financial Reporting a. Comments on the Finding and Each Recommendation. Statement of Condition: Numerous accounts were identified that required adjustment as part of our audit procedures, includi...
A. Current Financial Statement Findings 1. Finding 2024-001 Material Weakness in Internal Controls over Financial Reporting a. Comments on the Finding and Each Recommendation. Statement of Condition: Numerous accounts were identified that required adjustment as part of our audit procedures, including accounts receivable -HUD and depreciation expense. Due to the number and nature of the required audit adjustments, we are considering this deficiency to be a material weakness in internal control over financial reporting. The misstatements that were discovered as a result of audit procedures would have had the following impact on the financial statements if left unadjusted: Assets understated by $26,943 Liabilities understated by $7,593 Net assts understated by $19,350 Revenues understated by $9,313 Expenses overstated by $10,037 Criteria: It is the responsibility of the Project’s Sponsor to design and implement internal controls over financial reporting to ensure that Project’s accounts are properly recorded in accordance with U.S. GAAP. Significant adjustments that arise as a result of audit procedures that were otherwise not detected by the Project’s sponsor are required to be reported as a deficiency in internal control over financial reporting. Cause: There were errors identified in the Project’s depreciation calculations which were not identified and corrected as part of the financial close and reporting process. Amounts due from HUD for HAP requests not filed during the year were not recorded as accounts receivable. Effect of Condition: Failing to review and/or fully reconcile all of the significant accounts of the Project, may cause the financial statements to be materially misstated. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen the Project’s internal controls. We also recommend the Project’s sponsor ensures there is a process in place to review year-end balances to ensure all transactions have been recorded correctly.b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor has implemented staff responsibility charts to ensure that all financial statement areas have the appropriate review and approval. 2. The Project’s sponsor is providing training to their staff on the HUD Handbook and related regulations.
View Audit 327913
Roncalli Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2024.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2024.
View Audit 327705
Finding 504953 (2024-001)
Material Weakness 2024
St. Francis Apartments, Inc.
ME
Cash Management HUD Housing Programs
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution.
View Audit 327704
Finding 504877 (2024-002)
Material Weakness 2024
North Providence Housing Authority
RI
HUD Housing Programs Special Tests & Provisions Material Weakness
Section III – Federal Award Findings and Questioned Costs 2024-002-Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance Corrective Action: The North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod h...
Section III – Federal Award Findings and Questioned Costs 2024-002-Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance Corrective Action: The North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod has given us the tools to perform these studies fast and efficiently with the use of their software program. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: Immediately Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo
View Audit 327628
Finding 504875 (2024-001)
Significant Deficiency 2024
North Providence Housing Authority
RI
HUD Housing Programs Eligibility Significant Deficiency
Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexam...
Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexaminations of income. This check list will be completed by the Housing Authority staff member, signed, and dated, showing that all required documents have been obtained and used for a successful processing of the tenants rent. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: Immediately Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo
View Audit 327628
Finding 504858 (2024-001)
Significant Deficiency 2024
Onslow County Hospital Authority
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.502 § 200.510
Carl Biber Chief Financial Officer 317 Western Boulevard Jacksonville, North Carolina 28546 Anticipated Completion Date: June 30, 2025 Annually, the Authority will perform additional verifications of the completeness of the Schedule of Expenditures of Federal awards by confirming directly with th...
Carl Biber Chief Financial Officer 317 Western Boulevard Jacksonville, North Carolina 28546 Anticipated Completion Date: June 30, 2025 Annually, the Authority will perform additional verifications of the completeness of the Schedule of Expenditures of Federal awards by confirming directly with the mortgagee the balance as of year-end and activity for the year then ended.
View Audit 327600
Finding 504823 (2024-001)
Material Weakness 2024
Homecrest House
MD
HUD Housing Programs
Corrective Action Plan prepared by: Name: Louis Sigalas Position: CFO Telephone Number: 301-939-4488 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1...
Corrective Action Plan prepared by: Name: Louis Sigalas Position: CFO Telephone Number: 301-939-4488 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation • 21 instances were noted where EIV information was provided in electronic format. I agree with the following item that was noted. b. Action(s) Taken or Planned on the Finding This was a simple error/oversight in sending along documents electronically that should have only been reviewed in person as they were included on the full request list from the auditors. Moving forward we want that list from the auditors separate from the full list. Additionally, we have reiterated through training to the employees involved as well as other employees in the organization that EIV forms cannot be sent electronically and the auditors must review in person. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations We deem this finding corrected. There are no financial issues as they relate to this item. All documents that were shared/emails have been fully deleted so no one can gain access. We have spoken with the employees as well as departments heads to ensure that this does not occur again and it will be emphasized more in our trainings.
View Audit 327520
Lss Housing Jamestown, Inc.
ND
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema,...
Federal Financial Assistance Listing #14.157 Supportive Housing for the Elderly (Section 202) Finding Summary: Due to insufficient cash flow, the Organization was unable to make the required deposit to the residual receipt reserve account in the current year. Responsible Individual: Dustin Rietsema, Asset Management Director Corrective Action Plan: Management has requested approval from HUD to waive the deposit requirement due to insufficient cash flow from operations. Anticipated Completion Date: October 2024
View Audit 327440 Questioned Costs: $1
Mamou Elderly Housing Development Corp. Operating As Savoy Heights Apt
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 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: April 1, 2023 through March 31, 2024 The finding from the March 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(F) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Additional procedures have been implemented to ensure the correct amount of funding for replacement reserves is completed. 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 327371
Frederick Court Development Corporation
MA
HUD Housing Programs
The project deposited the reserve funds due in July of 2024. The project plans to expand on its cash flow forecasting and monitor actual cash flow against projections.Replacement reserve deposit will be made ii a timely fashion going forward. Anticipated comletion date : July 31,2024. Responsible ...
The project deposited the reserve funds due in July of 2024. The project plans to expand on its cash flow forecasting and monitor actual cash flow against projections.Replacement reserve deposit will be made ii a timely fashion going forward. Anticipated comletion date : July 31,2024. Responsible contact person Li Huang- Assistant Controller- First Realty Management
View Audit 327369
National Church Residences of Missouri D/b/a Summit Terrace
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.
View Audit 327191
Finding 504591 (2024-001)
Significant Deficiency 2024
Villa Greentree, Inc. Dba Yellowwood Terrace 073-11817
CA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. A...
Statement of condition 2024-001: During the year ended July 31, 2024, the Property transferred funds in excess of the surplus cash calculated at July 31, 2023. Comments on the Finding and Each Recommendation: Management should reimburse the Property's operating account in the amount of $65,142. Action(s) taken or planned on the finding: Agree. On October 18, 2024, management reimbursed the Property's operating account.
View Audit 327185 Questioned Costs: $1
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