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Finding 1152931 (2024-001)
Material Weakness 2024
Springfield Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from...
FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from two points in time through the fiscal year. It was noted that the identified errors were from the second half of the fiscal year tenant actions (July- December) when the Springfield Housing Authority experienced a staffing shortage in both the Program Integrity and Asset Manager functions of the Public Housing program. The majority of identified errors were found in instances where the public housing operations was short staffed in five positions (2 Asset Managers, 1 Program Integrity Specialist, 1 Occupancy Specialist and 1 Inspector). Staffing stabilization at the first half of the fiscal year gave way to a higher than usual turnover rate in the positions that conduct rent calculations, file audits and inspections during the latter part of FY2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. The Asset Managers, Occupancy Specialists and Program Integrity Specialists were provided additional internal and external training opportunities in low rent public housing rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired Asset Managers, Occupancy Specialists and Program Integrity Specialists will be provided with additional external training opportunities in low rent public housing rent calculations and program integrity within sixty (60) days of employment. • The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2025
View Audit 366267
Finding 1152926 (2024-003)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions
Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited...
Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. Once the above is addressed and completed, rolliong forward equity balances will be pre-populated in the PASS-PH and will align with the Authority’s General Ledger accounts. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD
View Audit 366245
Finding 1152923 (2024-002)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as re...
Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. FDS line items 11170, 11180, 96900 are calculated amounts in the FASS-PH. These FDS line items are not reported in the Authority’s General Ledget Accounts, therefore a comparison should not be performed. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD
View Audit 366245
Finding 1152920 (2024-001)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring HUD Housing Programs Reporting
Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nat...
Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available
View Audit 366245
Finding 576340 (2024-002)
Significant Deficiency 2024
Community Directions, Inc.
LA
HUD Housing Programs Cash Management Special Tests & Provisions
FINDING #2024-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 was underfunded in the amount of $750 at December 31, 2023. The entity made an additional payment of $650 during the year, leaving a balance of $125 underfunded at D...
FINDING #2024-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 was underfunded in the amount of $750 at December 31, 2023. The entity made an additional payment of $650 during the year, leaving a balance of $125 underfunded at December 31, 2024. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.
View Audit 366207
Finding 576338 (2024-001)
Significant Deficiency 2024
Community Directions, Inc.
LA
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
FINDING #2024-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, P...
FINDING #2024-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phase 5 had surplus cash in the amount of $1,379. Parsk Ridge Apartments, Phase 6 had surplus cash in the amount of $1,706. The Entity paid the surplus cash for Park Ridge Apartments, Phase 3 and Phase 6, leaving a balance of $3,456 at December 31, 2024. Recommendation: The management agent should compute an estimate of surplus cash for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent should make an installment payment on the HOME note. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, an installment payment will be made on the loan.
View Audit 366207
City of Fort Lauderdale
FL
Subrecipient Monitoring Cash Management HUD Housing Programs
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.
View Audit 366205
Finding 576336 (2024-001)
Significant Deficiency 2024
City of Fort Lauderdale
FL
Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303 § 200.328
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.
View Audit 366205
Finding 576322 (2024-002)
Material Weakness 2024
Pro Viviendas Iv, Inc.
PR
HUD Housing Programs Material Weakness Special Tests & Provisions
Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing t...
Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final notification to ensure the correct collateral requirements are met. Evidence of resolution will be sent to HUD. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Vice-President. The estimated completion date for the finding is June 30, 2025.
View Audit 366194
Finding 576321 (2024-001)
Significant Deficiency 2024
Pro Viviendas Iv, Inc.
PR
HUD Housing Programs Cash Management
Finding No. 2024–001 - REPLACEMENT RESERVE DEPOSITS Contact Peron: Carmen G. Rivera Proposed Completion Date: Resolved Corrective Action: Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
Finding No. 2024–001 - REPLACEMENT RESERVE DEPOSITS Contact Peron: Carmen G. Rivera Proposed Completion Date: Resolved Corrective Action: Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
View Audit 366194
Finding 576314 (2024-004)
Significant Deficiency 2024
Yakama Nation Housing Authority
WA
HUD Housing Programs Material Weakness Significant Deficiency § 200.303
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work...
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work on a project. Estimated Completion Date: October 1, 2025
View Audit 366187
Finding 576312 (2024-002)
Material Weakness 2024
Yakama Nation Housing Authority
WA
Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303
Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process an...
Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process and will implement recommendations from HUD. Estimated Completion Date: December 31, 2025
View Audit 366187
Finding 576144 (2024-001)
Material Weakness 2024
Stevens Point Housing Authority
WI
Procurement, Suspension & Debarment HUD Housing Programs
The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA r...
The SPHA has made multiple attempts over the past years to obtain the GDA from Chase Bank. However, Chase is unwilling to sign the required GDA. As a result, the SPHA issued a request for proposals (RFP) to solicit new banking services on May 16, 2025. Proposals were due on June 27, 2025. The SPHA received four (4) proposals. The final step is to have a Board meeting to decide the winning bid in August/September 2025.
View Audit 366054
Finding 576109 (2024-001)
Significant Deficiency 2024
Cote Brilliante Presbyterian Church Housing Corporation
MO
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403
The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be ...
The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be maintained and made available for audit verification. Elimination of Interproject Borrowing - Effective immediately, the Project has ceased the practice of borrowing funds from other HUD-assisted projects. Future interproject transactions will not be initiated unless expressly authorized by HUD. Polidy Development and Implementation - The Project will adopt a written policy governing cash management and interproject transactions by September 30, 2025. The policy will prohibit interproject loans without HUD approval and establish procedures for timely monitoring of accounts payable. Training and Oversight - Project staff responsible for financial reporting will receive training on HUD requirements and Uniform Guidance within 120 days. In addition, management will review monthly financial reports to ensure no interproject balances exist.
View Audit 366023 Questioned Costs: $1
Finding 576049 (2024-002)
Material Weakness 2024
City of Winslow, Arizona
AZ
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated...
Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation. Vacancies for certain position are hard to fill in rural Arizona such as the City of Winslow. Due to a vacancy in the PHA, the Director was managing the financials and the day‐to‐day activities for the rental properties onsite as well as doing the required inspections of housing vouchers offsite. The overwhelming responsibilities have been the cause of the aforementioned findings. Moving forward, management acknowledges the need to reassign staff to the PHA when there is a vacancy. The PHA has been fully staffed the latter part of fiscal year 2024 and has implemented the recommendations of the independent auditors during fiscal year 2025.
View Audit 365941
Finding 576047 (2024-001)
Material Weakness 2024
City of Winslow, Arizona
AZ
Reporting HUD Housing Programs § 200.303 § 200.512
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Housing Voucher Cluster, Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 14.871, 21.207 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective...
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Housing Voucher Cluster, Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 14.871, 21.207 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation.
View Audit 365941
Finding 576033 (2024-002)
Significant Deficiency 2024
Public Housing Authority of Butte
MT
HUD Housing Programs Eligibility Reporting
2024‐002 HUD Required Reporting HUD regulations and federal requirements mandate timely submission of the Unaudited Financial Assessment Subsystem for Public Housing Agencies (FASSPHA). During the audit, it was noted that the Authority did not meet the prescribed deadlines for submitting the unaudit...
2024‐002 HUD Required Reporting HUD regulations and federal requirements mandate timely submission of the Unaudited Financial Assessment Subsystem for Public Housing Agencies (FASSPHA). During the audit, it was noted that the Authority did not meet the prescribed deadlines for submitting the unaudited FASSPHA to federal agencies. The Public Housing Authority of Butte has contracted with BDO to prepare and submit the unaudited FASSPH. BDO prepared and submitted the unaudited FASSPH for fiscal year ending 2024. Going forward BDO will continue to assist the Public Housing Authority of Butte with preparing and submitting the unaudited financial reports. The Public Housing Authority of Butte has hired a Deputy Executive Director who will be able to closely monitor HUD deadlines and reporting requirements.
View Audit 365924
Byrne Manor Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Finding #2024-003 Section 202 Supportive Housing for the Elderly – (Capital Advance); ALN 14.157: Recommendation: We recommend that management implement procedures to ensure that required funds are deposited into the residual receipts reserve account in the future within the 60-day requirement. Ac...
Finding #2024-003 Section 202 Supportive Housing for the Elderly – (Capital Advance); ALN 14.157: Recommendation: We recommend that management implement procedures to ensure that required funds are deposited into the residual receipts reserve account in the future within the 60-day requirement. Action taken: Byrne Manor Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 365902
Finding 575952 (2024-001)
Significant Deficiency 2024
Town of Gorham
ME
HUD Housing Programs Cash Management Reporting
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, ...
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, due to HUD staff turnover. Until the grant was fully approved, the Town did not have access to the HUD portal to do the progress reports. The Town had trouble accessing the HUD portal which took months of troubleshooting. The Town was in constant contact with HUD in the progress reporting and voucher reimbursement process, so HUD was aware that the reports would be late. The Town will emphasize the importance of filing reports on time and putting the deadlines in their work calendars.
View Audit 365875
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Internal Control / Segregation of Duties Reporting
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure...
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: The verification of the correct funding amounts is now confirmed on a monthly basis and has been added to the monthly close checklist. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 365868
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington 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 2...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington 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 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement the following procedures regarding its replacement reserve account: the correct authorized amount is deposited each month, requests for increases to the replacement reserve are submitted timely, and an executed approval with HUD’s signature is maintained. Action Taken: Staff training has been provided with additional HUD training to make sure a signed 9250 is in the file before making any increased deposit.
View Audit 365868
Finding 575874 (2024-001)
Material Weakness 2024
United Auto Workers Senior Citizens' Center Inc.
IL
HUD Housing Programs Internal Control / Segregation of Duties Material Weakness
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit...
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
View Audit 365821
Finding 575820 (2024-001)
Significant Deficiency 2024
Genesis Nonprofit Housing Corporation
MI
Eligibility HUD Housing Programs Significant Deficiency
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...
The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.
View Audit 365801
Finding 575802 (2024-001)
Material Weakness 2024
Mary Lee Community
TX
Eligibility HUD Housing Programs Reporting
Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore...
Recommendation: The Cornerstone and Legacy projects were disposed of by sale and contribution, respectively, and all HOME-related loans and related compliance requirements were assumed by Foundation Communities (an unrelated nonprofit organization) or one of its affiliates during May 2024. Therefore, we have no recommendation for this finding. Action taken: Management agrees with the finding. No action is needed.
View Audit 365790
Finding 575723 (2024-001)
Significant Deficiency 2024
Oak Street Senior Apartments INC
MI
Questioned Costs HUD Housing Programs Reporting
OAK STREET SENIOR APARTMENTS, INC. HUD PROJECT NO. 048-EE018 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Oak Street Senior Apartments, Inc. respectfully submits the following corrective action plan for the year end December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave. Suite 1...
OAK STREET SENIOR APARTMENTS, INC. HUD PROJECT NO. 048-EE018 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Oak Street Senior Apartments, Inc. respectfully submits the following corrective action plan for the year end December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave. Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Corporation Contact Person: Elliott Broderick, Management Agent Representative The finding from the December 31, 2024 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding – Federal Award Findings and Questioned Costs Finding 2024-001: Considered a significant deficiency in internal control over financial reporting Recommendation: The Corporation should ensure that there are proper internal controls in place over financial reporting to ensure accurate and timely submission of financial transactions, including monthly replacement reserve deposits. Action to be Taken: The Management agent concurs with the facts of this finding and as properly funded the replacement reserve account in 2025.
View Audit 365715 Questioned Costs: $1
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