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Corrective Action Plans

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Hudson Senior Housing, Inc.
MN
Questioned Costs HUD Housing Programs
Hudson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: March 31, 2024; The ...
Hudson Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426 Audit Period: March 31, 2024; The findings from the March 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2024-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project overpaid management fees by $809. Recommendation: The management company should reimburse the Project for the $809 overpayment. Action Taken: The Project agrees with the finding. The accounting staff will be reminded to be careful when calculating management fees. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 318793 Questioned Costs: $1
Finding 485748 (2024-001)
Significant Deficiency 2024
Lockport Housing Authority
NY
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
Auditee Response: The Authority will not pay any invoices until the proper documentation of Davis Bacon wages being paid is received from the contractor. The Authority will then be ensured that future payments have the proper certified payroll.
Auditee Response: The Authority will not pay any invoices until the proper documentation of Davis Bacon wages being paid is received from the contractor. The Authority will then be ensured that future payments have the proper certified payroll.
View Audit 318581
Finding 485586 (2024-002)
Material Weakness 2024
Housing Authority of the City of Cheyenne
WY
HUD Housing Programs Material Weakness Special Tests & Provisions
The Authority agrees with finding 2024-002 • The Authority did not ensure that all financial institutions required to collateralize had pledged identifiable U.S. Government or Agency securities. o The Authority has corrected this issue and will ensure in the future that all pledges meet HUD requirem...
The Authority agrees with finding 2024-002 • The Authority did not ensure that all financial institutions required to collateralize had pledged identifiable U.S. Government or Agency securities. o The Authority has corrected this issue and will ensure in the future that all pledges meet HUD requirements.
View Audit 318359
Finding 485338 (2024-001)
Significant Deficiency 2024
Berkshire Retirement Home INC
MA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to e...
Section 232 Mortgage Insurance for Nursing Homes – Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to ensure that actual coverage amount is kept at least at that level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fidelity Bond insurance coverage was immediately increased from $1,135,927 to $1,182,615 to be above the minimum required threshold of $1,164,177 when identified. The new process implemented will assess potential organizational revenue growth ahead of insurance renewal to maintain at least the minimum required coverage threshold. Name(s) of the contact person(s) responsible for corrective action: Edward Forfa Planned completion date for corrective action plan: 8/12/2024
View Audit 318084
Finding 485144 (2024-001)
Significant Deficiency 2024
East Central Kansas Economic Opportunity Corporation
KS
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
August 20, 2024 Department of Housing and Urban Development Washington DC East Central Kansas Economic Opportunity Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. SSC CPAs, PA 3320 Clinton Parkway Court, Suite 120 Lawrence, KS 66047 Audit ...
August 20, 2024 Department of Housing and Urban Development Washington DC East Central Kansas Economic Opportunity Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. SSC CPAs, PA 3320 Clinton Parkway Court, Suite 120 Lawrence, KS 66047 Audit Period: Year ended March 31, 2024 The finding from March 31, 2024, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS 2024-001 Compliance and Controls over Eligibility of the Section 8 Housing Choice Vouchers Program (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: March 31, 2024 Recommendation: The Board of Directors and management review the controls over the eligibility process to ensure the process is being followed and implemented correctly. Action Taken (Unaudited): ECKAN will create a policy in its Admin Plan, using any new HOTMA rules that may apply, to require zero-income forms in client files for households claiming zero-income. This Admin Plan edit will be presented to the ECKAN Board of Trustees for approval. Effective immediately (as of date of file inspection) ECKAN will use the Zero Income Verification Form for any new families claiming zero income. This had been a practice within the department but had not been formalized or provided oversight. ECKAN will also take steps to ensure current client files are searched for any families who claimed zero income prior and either locate the form or initiate contact with the family to obtain a completed form. A tracking spreadsheet will be created to ensure a complete list of zero-income households is maintained and monitored by the ECKAN housing staff. Anticipated completion date is March 31, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Crystal Anderson at 785-242-7450. Sincerely yours, Crystal Anderson Crystal Anderson CEO East Central Kansas Economic Opportunity Corporation
View Audit 317959
Finding 485074 (2024-001)
Significant Deficiency 2024
Old Town Voa Affordable Housing, Inc. (penobscot River House) Me36-H0173
ME
Questioned Costs HUD Housing Programs
Management will implement a process of identifying any surplus cash to be deposited into its residual receipts reserve account and a timeline to provide reasonable assurance that the remittance of the required deposits are done within the specified timeframe set by HUD. Responsible party: Keith Gib...
Management will implement a process of identifying any surplus cash to be deposited into its residual receipts reserve account and a timeline to provide reasonable assurance that the remittance of the required deposits are done within the specified timeframe set by HUD. Responsible party: Keith Gibson, Chief Financial Officer; (207) 373-1140 Anticipated completion date: Effective July 2024
View Audit 317846 Questioned Costs: $1
Finding 484753 (2024-001)
Material Weakness 2024
Wesley Tower, Inc.
CA
HUD Housing Programs
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommen...
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 25, 2024 Contact person: James Sweeney
View Audit 317678
Finding 484752 (2024-001)
Material Weakness 2024
Harvard Plaza, Inc.
CA
HUD Housing Programs
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommen...
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 25, 2024 Contact person: James Sweeney
View Audit 317677
Finding 484751 (2024-001)
Material Weakness 2024
Pacific Manor, Inc.
CA
HUD Housing Programs
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommen...
Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 25, 2024 Contact person: James Sweeney
View Audit 317676
Houston Heights Towers
TX
HUD Housing Programs Reporting
Houston Heights Tower Corrective Action Plan May 31, 2024 - Audit Finding 2024-001: The regulatory agreement stipulates that all withdrawals exceeding $2,500 from the Reserve for Replacement Account need prior written consent of the lender. A withdrawal of $37,000 for emergency improvements was mad...
Houston Heights Tower Corrective Action Plan May 31, 2024 - Audit Finding 2024-001: The regulatory agreement stipulates that all withdrawals exceeding $2,500 from the Reserve for Replacement Account need prior written consent of the lender. A withdrawal of $37,000 for emergency improvements was made from the Reserve for Replacement account without prior approval from the lender. Response: Management had tried to get approval for the withdrawal from HUD, not realizing that the regulatory agreement required them to get approval from the lender. Management obtained retroactive approval from the lender on July 1, 2024 for the $37,000 withdrawal. Responsible Party: Linda G. Holder, Vice President/COO/Agent, Houston Housing Management Corporation, 2211 Norfolk, Suite 614, Houston, TX 77098
View Audit 317383
Finding 481217 (2023-001)
Material Weakness 2024
Community Workshop Residentials, INC G / Fha Project No. 072-Hd057
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Patti Gratton, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 317340
Finding 481177 (2024-001)
Significant Deficiency 2024
Saranac Housing Commission
MI
HUD Housing Programs Special Tests & Provisions
Section 8 New Construction Recommendation: The Commission should implement policies and procedures to ensure inspections are performed annually. Action Taken: Management will implement policies and procedures to ensure inspections are completed on an annual basis. Anticipated Completion Date of Acti...
Section 8 New Construction Recommendation: The Commission should implement policies and procedures to ensure inspections are performed annually. Action Taken: Management will implement policies and procedures to ensure inspections are completed on an annual basis. Anticipated Completion Date of Action: October 31, 2024
View Audit 317282
West House Corporation
RI
HUD Housing Programs
Management has received the owner’s approval and submitted the agreement to HUD for approval. Management will reach out to HUD to follow up on their approval.
Management has received the owner’s approval and submitted the agreement to HUD for approval. Management will reach out to HUD to follow up on their approval.
View Audit 316621
West House Corporation
RI
HUD Housing Programs Internal Control / Segregation of Duties
Management has corrected the error.
Management has corrected the error.
View Audit 316621
V. N. Housing Corporation
RI
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2024-001: No verification of social security number (1 of 2 files); no evidence of prior applicant disposition on wait list (1 of 2 files); no EIV form (1 of 2 files). Management has corrected the errors. Responsible party: Diane Mogayzel, accounting supervisor, 401-739-0100
Finding 2024-001: No verification of social security number (1 of 2 files); no evidence of prior applicant disposition on wait list (1 of 2 files); no EIV form (1 of 2 files). Management has corrected the errors. Responsible party: Diane Mogayzel, accounting supervisor, 401-739-0100
View Audit 316620
Crf-Xi, Inc. Dba Providence Place of Marion Apartments
IN
Cash Management HUD Housing Programs
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2024-001: Section 202 Capital Advance, CFDA 14.157. Recommendation: Make the required delinquent deposit to the residual receipts account and ensure all...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2024-001: Section 202 Capital Advance, CFDA 14.157. Recommendation: Make the required delinquent deposit to the residual receipts account and ensure all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the deposit when cash flow is available. At March 31, 2024, the Company has a negative surplus cash.
View Audit 316155
Crf Xii, Inc. Dba Prov. Place of Bloomington Apartments
IN
Cash Management HUD Housing Programs Reporting
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.157. Recommendation: Make the deposit to the residual receipts amount as required and ensure that all fut...
Findings - Financial Statement Audit: None Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2023-001: Section 223(f) Loan Program, CFDA 14.157. Recommendation: Make the deposit to the residual receipts amount as required and ensure that all future residual receipts amounts are deposited within 90 days after year end. Action Taken: Management will make the required residual receipts deposit as soon as available cash flow allows.
View Audit 316153
Casa Barranquitas, Inc. Hud Project No. 056-Eh-346-Wah-L8
PR
Questioned Costs Cash Management HUD Housing Programs § 200.305
We agree. The reimbursement has been processed in the Voucher for the month of August 2024. Procedures have been established improving the reviewing and monitoring process in order to detect and help to identify errors before vouchers processed.
We agree. The reimbursement has been processed in the Voucher for the month of August 2024. Procedures have been established improving the reviewing and monitoring process in order to detect and help to identify errors before vouchers processed.
View Audit 315891 Questioned Costs: $1
Finding 479211 (2024-001)
Significant Deficiency 2024
Froh Manor Apartments
MI
HUD Housing Programs Special Tests & Provisions Cash Management
Management agrees with the finding and will put processes and controls in place to verify timely deposit in the future. The required deposit of $9,507 was made in April 2024 to the residual receipts account.
Management agrees with the finding and will put processes and controls in place to verify timely deposit in the future. The required deposit of $9,507 was made in April 2024 to the residual receipts account.
View Audit 315741
North Coast Place Apartments, Inc.
PA
HUD Housing Programs Cash Management
Comment on Finding: We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD guidelines. Actions Taken or Planned: The Director of Accounting and Property Accountant will review and verify the Residual Recei...
Comment on Finding: We concur with the auditors' finding that the balance in excess residual receipts was above the limit allowed by HUD and was not remitted per HUD guidelines. Actions Taken or Planned: The Director of Accounting and Property Accountant will review and verify the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with HUD regulations.
View Audit 315654
Finding 479058 (2024-001)
Significant Deficiency 2024
Eastside Home Association
WA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management agrees with the finding and has replenished the funds
Management agrees with the finding and has replenished the funds
View Audit 315578 Questioned Costs: $1
Snhs Northwood Elderly Housing, Inc.
NH
HUD Housing Programs
Action: Current Property manager completed corrections and new HUD 50059A Certifications corrected for March 31, 2024. Ongoing Action: Additional file reviews for all certifications, prior to and after completion, requiring the signatures of the reviewing Property manager and the area support manag...
Action: Current Property manager completed corrections and new HUD 50059A Certifications corrected for March 31, 2024. Ongoing Action: Additional file reviews for all certifications, prior to and after completion, requiring the signatures of the reviewing Property manager and the area support manager. Additional training reviews for specific compliance findings with all management staff.
View Audit 315398
Finding 478607 (2024-001)
Significant Deficiency 2024
Bethany Center Senior Housing, Inc.
CA
HUD Housing Programs Reporting
Corrective action plan for finding 2024-001 The company recognizes that the audit for Bethany Center missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely ...
Corrective action plan for finding 2024-001 The company recognizes that the audit for Bethany Center missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely manner. We have now been on our new system for a year and have staff allocated to working on timely and accurate financial reporting. We will work with new auditors to make sure late filings are not repeated. This corrective plan has resulted in the timely filing of the 2024 reports. Any questions on our corrective action you can contact: Joseph Miller, Director of Finance jomiller@frontporch.net (818) 254-1414
View Audit 315231
Finding 478606 (2024-001)
Significant Deficiency 2024
Presidio Gate Apartments 121-Eh 132-Np-Wah-L8
CA
HUD Housing Programs Reporting Procurement, Suspension & Debarment
Corrective action plan for finding 2024-001 The company recognizes that the audit for Presidio Gate Apartments missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in...
Corrective action plan for finding 2024-001 The company recognizes that the audit for Presidio Gate Apartments missed its official filing date in 2023. The delay in submitting the reports was due to a system conversion, staffing shortages and a delay in the auditor filing the financial statements in a timely manner. We have now been on our new system for a year and have staff allocated to working on timely and accurate financial reporting. We will work with new auditors to make sure late filings are not repeated. This corrective plan has resulted in the timely filing of the 2024 reports. Any questions on our corrective action you can contact: Joseph Miller, Director of Finance jomiller@frontporch.net (818) 254-1414
View Audit 315230
Finding 478604 (2024-001)
Significant Deficiency 2024
Lytton IV Housing Corporation 121-Ee 012-Np-Wah
CA
Special Tests & Provisions HUD Housing Programs
Corrective action plan for finding 2024-001 The company recognizes that this underfunding was inadvertently missed for one month during the transition to a new financial institution. Upon recognizing the missed deposit, a transfer of $2,750 was made to the Replacement Reserve on 6/26/2024. The task ...
Corrective action plan for finding 2024-001 The company recognizes that this underfunding was inadvertently missed for one month during the transition to a new financial institution. Upon recognizing the missed deposit, a transfer of $2,750 was made to the Replacement Reserve on 6/26/2024. The task of Replacement Reserve monthly funding is now on a checklist and reviewed by multiple team members verifying that the payments are made. Any questions on our corrective action you can contact: Joseph Miller, Director of Finance jomiller@frontporch.net (818) 254-1414
View Audit 315229
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