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Corrective Action Plans

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Finding 560570 (2024-001)
Significant Deficiency 2024
City of Culver City
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to a...
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to allow more time for completion and will continue to track and monitor is progress against its established milestones throughout the process. Along with filling vacant staff positions, the City has engaged a consultant to assist the Finance Department in developing and enhancing documentation specific to financial reporting procedures. The City has also been working with its financial software support team to streamline certain ERP system configurations in order to improve the City’s financial reporting process. Proposed Completion Date: 12/31/2025
View Audit 356501
Finding 560552 (2024-001)
Material Weakness 2024
Home Share 092-Hd017
MN
HUD Housing Programs Cash Management Material Weakness
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the ...
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the bank reconciliation should be documented to support that the deposits were reviewed and transferred timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken corrective action to ensure that funds are transferred to the appropriate account in a timely manner and have strengthened our review procedures to confirm compliance. We are actively working with Remit Plus & Sunrise Bank to prevent future delays and ensure ongoing compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Jes Cuoco Planned completion date for corrective action plan: May 31, 2025
View Audit 356481
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs HUD Housing Programs
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the...
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding and will reimburse the replacement reserve account when funds are available. B. Action Taken or Planned on the Finding: Management will deposit the funds into the replacement reserve when available.
View Audit 356468 Questioned Costs: $1
Finding 560438 (2024-001)
Material Weakness 2024
Grand Manor Mutual Housing Association, Inc.
NC
HUD Housing Programs Eligibility Reporting
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
View Audit 356341
Finding 560437 (2024-001)
Material Weakness 2024
Edgewood Seniors Preservation Corporation
DC
HUD Housing Programs Eligibility Reporting
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additio...
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additional adjustments, as deemed necessary, to tighten these internal controls. Management’s improvements to the controls consist of the following: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. A HUD specialist was hired during the year to address ongoing terminations and ensure site teams were aware of current and upcoming terminations related to the Section 8 program (improvement of control that occurred during 2024). 5. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.
View Audit 356336
Booth Manor, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
View Audit 356323 Questioned Costs: $1
Finding 560363 (2024-002)
Significant Deficiency 2024
Fort Cherry School District
PA
Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased becaus...
Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on her knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, she approves all check disbursements and is reviewing the general ledger on a consistent basis.
View Audit 356273
Finding 560360 (2024-003)
Material Weakness 2024
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Eligibility Subrecipient Monitoring
Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise In...
Finding 2024-003 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with our lease files review we noted the following deficiencies: • 2 out of 8 existing tenants tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 120 days prior to tenant's annual recertification, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files • 1 out of 1 new tenant tested, the Project completed Enterprise Income Verification ("EIV"), but it was not performed within 90 days after the tenant's move-in date, which constitutes noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. b. Action(s) Taken or Planned on the Finding Management has implemented compliance monitoring measures that ensures every file is fully audited for signatures, dates and proper calculations. The compliance manager utilizes a monthly checklist which now includes confirming signatures and dates are present.
View Audit 356265
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amo...
We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not fully repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. As of July 31, 2024, the amount due to the reserve for replacement has been partially repaid. The remaining amount due as of July 31, 2024 is $9,669. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, two installments were made in the amount of $4,834 for a total of $9,668. This has been deposited by the lender Walker & Dunlop to the repairs for reserve escrow account. The balance now owed on the repayment comes to $9,669. The updated loan agreement signed was signed on 3/14/24 to repay the balance of the loan borrowed to the Lender a payment of $100 each month until the loan is repaid in full.
View Audit 356265
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Internal Control / Segregation of Duties
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the ...
2. Finding 2024-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022, 2023 and 2024, management did not make the required residual receipts reserve deposit in the amount of $81,489 that was required within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding As of July 31, 2024, the amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, we are not able to commit to any type of repayment plan and we are looking for forgiveness on the amount.
View Audit 356265
Finding 560182 (2024-004)
Significant Deficiency 2024
County of Henry
MO
HUD Housing Programs Internal Control / Segregation of Duties
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
View Audit 356151
Friendship House Apartments, Inc.
MO
HUD Housing Programs
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for ...
2024-001: Replacement Reserve Deposits Corrective Action Plan Deposits to the replacement reserve will now be made in the month that the deposit is for, instead of the following month, to ensure that all required payments are made each year. Person(s) Responsible: Gregory Shinn, CFO Timing for Implementation: This was implemented in March of 2025.
View Audit 356092
Leisure Acres Phase II Housing Corp., Project No. 072-Eh011
IL
HUD Housing Programs Procurement, Suspension & Debarment
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the ...
Section 8 – Lower Income Housing Assistance Program – Assistance Listing No. 14.195 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Management should ensure the Corporation makes the required payment to the reserve for replacements on a monthly basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The additional deposit to make up for the deficit was made in February 2025. Name(s) of the contact person(s) responsible for corrective action: Jeff Cottingham, Property Manager
View Audit 356010
Finding 560066 (2024-001)
Significant Deficiency 2024
Mrc Housing Development Fund Company INC
NY
Questioned Costs HUD Housing Programs Cash Management
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
The finding was due to excess tax escrow funds being transferred to the operating account. A residual receipts account has been opened
View Audit 356000 Questioned Costs: $1
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
The management agent will set up the necessary paperwork with the bank to provide for the full FDIC insurance coverage. The management agent has set up the necessary paperwork and resolved this matter.
View Audit 355939
Statewide Bay Landing Ii, Inc.
RI
HUD Housing Programs
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
Management will make every effort to find resources to fund the shortfall. Cynthia Langlykke, the Executive Director, will work with the Organization to resolve this matter. The anticipated completion date is December 31, 2025.
View Audit 355939
Finding 560016 (2024-004)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs Eligibility
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned o...
Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, 1 of the 12 resident files selected for testing under the HUD Consolidated Audit Guide was missing the most recent executed HUD-50059 and most recent lease agreement and/or amendment. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The resident file noted in the statement of condition was for a resident who moved out of the Property during the year ended June 30, 2024. No further action is required related to this resident's file. However, the Corporation intends to review and update, as necessary, the other resident files to ensure the Property is in compliance with HUD requirements.
View Audit 355927
Finding 560015 (2024-003)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or pl...
Comments on the Finding and Each Recommendation: The Property received an overall rating of satisfactory on the Management Occupancy Review report performed on November 7, 2023. Management did not submit responses to the findings until more than 30 days later, on May 7, 2024. Action(s) taken or planned on the finding: Agree. Management has responded to all deficiencies and has received a close out letter dated September 9, 2024.
View Audit 355927
Finding 560014 (2024-002)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs Subrecipient Monitoring
Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024, was not submitted within the required timeframe to the federal audit clearinghouse. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data ...
Comments on the Finding and Each Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024, was not submitted within the required timeframe to the federal audit clearinghouse. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2024 was submitted to the federal audit clearinghouse. No further action is required.
View Audit 355927
Finding 560013 (2024-001)
Significant Deficiency 2024
Union Plaza Apartments Ca 16l000119
CA
HUD Housing Programs
Comments on the Finding and Each Recommendation: Pursuant to Section 10(e) of the Regulatory Agreement, the Corporation is required to furnish HUD with a complete annual financial report based upon an examination of the books and records of the Company prepared in accordance with GAAP, audited in a...
Comments on the Finding and Each Recommendation: Pursuant to Section 10(e) of the Regulatory Agreement, the Corporation is required to furnish HUD with a complete annual financial report based upon an examination of the books and records of the Company prepared in accordance with GAAP, audited in accordance with Generally Accepted Auditing Standards and Government Auditing Standards and any additional requirements of HUD unless the report is waived in writing by HUD within ninety days, or such period established in writing by HUD. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD. No further action is required.
View Audit 355927
Finding 559998 (2024-001)
Significant Deficiency 2024
Comhar, Inc. and Affiliates
PA
Internal Control / Segregation of Duties HUD Housing Programs
Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition f...
Issue Identified HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition from an annual deposit schedule to a monthly deposit schedule in accordance with HUD requirements. Responsible Party: CFO and Accounting Manager Timeline: Effective May 1, 2025 monthly deposits will begin. Verification: Monthly entries and bank confirmations will be reviewed by Accounting. 2. Implementation of Automated Transfers Action: Establish and schedule automated monthly bank transfers to the Replacement Reserve account. Responsible Party: Accounting Manager in collaboration with Banking Institution Timeline: Setup completed by 04/15/2025. First automated transfer on 05/01/2025. Verification: Confirmation of automation setup from the bank and successful execution of first transfer. 3. Monthly Notifications to Fiscal Personnel Action: Create an automated monthly email notification system to alert key fiscal personnel of each deposit, including the amount and confirmation of receipt. Responsible Party: Budget & Reimbursement Manager Timeline: Notification system live by 05/01/2025 Verification: Email log confirming monthly communications sent to fiscal team. Ongoing Monitoring and Compliance The Accounting Manager will review monthly bank statements to verify timely and accurate deposits. The Controller will incorporate verification into monthly closing procedures.
View Audit 355914
Finding 559946 (2024-001)
Material Weakness 2024
Casa De La Raza, INC
CA
HUD Housing Programs
Management’s Comments/Status: Agreed. The required EIV report was run in November 2024 for the tenant move-in in October 2024. Management is currently re-training the staff to ensure that going forward all required EIV reports (move-in, recertifications, monthly, quarterly) are prepared in accordanc...
Management’s Comments/Status: Agreed. The required EIV report was run in November 2024 for the tenant move-in in October 2024. Management is currently re-training the staff to ensure that going forward all required EIV reports (move-in, recertifications, monthly, quarterly) are prepared in accordance with HUD’s requirements.
View Audit 355869
Finding 559919 (2024-001)
Significant Deficiency 2024
Winslow Gardens
RI
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: Decemb...
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: 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 assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS NONE FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Operating Assistance for Troubled Multifamily Housing Projects-CFDA No. 14.164. Recommendation: It is recommended that the Organization review and strengthens its internal controls and procedures to ensure timely transfers to the residual receipts account. This may include implementing additional oversight to ensure compliance with the established timelines. Action Taken: Management is in agreement with this finding. Winslow Gardens is acitvely working with HUD to determine next steps for the residual receipts and a solution to the outstanding Flex Subsidy Loan. If the grantor has questions regarding this plan, please call Joseph Durand at 401-438-7210 Ext. 111 Sincerely yours, Joseph Durand, Chief Financial Officer
View Audit 355860
Finding 559912 (2024-002)
Significant Deficiency 2024
Medford Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD c...
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD computer system was down thereby preventing her from timely submitting the report. Planned Implementation Date of Corrective Action: September 30, 2025 Person Responsible for Corrective Action: Jeffrey Driscoll, Executive Director
View Audit 355845
Finding 559842 (2024-001)
Significant Deficiency 2024
Tri-Vision Housing Corporation, Inc. 054-11089
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,6...
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,679 from the operating account to the residual receipts account. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management deposited $6,679 to the residual receipts account on March 28, 2025. No further action is required.
View Audit 355791 Questioned Costs: $1
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