Corrective Action Plans

Finding 528693 (2024-001)

Significant Deficiency 2024

MI

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: HQS inspection reports reviewed during testing did not bear evidence of independent review and approval. Because of this condition there was an increased risk that inspection ...

2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: HQS inspection reports reviewed during testing did not bear evidence of independent review and approval. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Auditor Recommendation: The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. Management Assessment. Management concurs with the audit assessment regarding this matter. Planned Corrective Action. Management has reviewed its existing policy and will ensure HQS inspection reports have independent reviews which are sufficiently documented. Please note this program ended December 31, 2024. Responsible Party. Gustavo Perez, Community Action Director Date of Planned Corrective Action. March 2025

View Audit 346706

Finding 528656 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Livermore

CA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

MANAGEMENT RESPONSE AND CORRECTIVE ACTION Management agrees with this finding. Corrective Actions: LHA has taken immediate action to correct this issue. LHA has reviewed the requirements with the third-party vendor and has implemented improved reporting requirements on the inspections reports for th...

MANAGEMENT RESPONSE AND CORRECTIVE ACTION Management agrees with this finding. Corrective Actions: LHA has taken immediate action to correct this issue. LHA has reviewed the requirements with the third-party vendor and has implemented improved reporting requirements on the inspections reports for their staff. LHA is conducting a retro-active QC effort to identify potential failures by the vendor and their reporting or adherence with LHA policy. LHA is implementing and drafting a QA process to ensure there are additional checks to inspection reports as they are provided to LHA. In addition, the LHA has posted a draft for public comment of the Administrative Plan that we anticipate will be implemented on 7/1/2025. The plan removes reference to adherence to state or local code as the LHA and its vendors are not the appropriate enforcement agency to address those requirements. We anticipate that there will be diminished issues effective immediately and full compliance with the current Administrative by 3/1/2025 and a new Administrative Plan implemented on 7/1/2025 removing the language related to local code enforcement. The responsible staff are the Administrative Clerk, Management Analyst and Executive Director.

View Audit 346653

Finding 528610 (2024-001)

Material Weakness 2024

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuati...

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2025

View Audit 346591

Finding 528511 (2024-001)

Significant Deficiency 2024

City of Meriden, Connecticut

CT

HUD Housing Programs Period of Performance Significant Deficiency

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2024 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2024-001 Period of Performance Description of Finding Community Development Block Grant – Entitlement (ALN 14.218) funds must be expended by the end of the eighth fi...

SINGLE AUDIT CORRECTIVE ACTION PLAN For the Fiscal Year Ended June 30, 2024 To Government Officials: SINGLE AUDIT FINDINGS: Finding 2024-001 Period of Performance Description of Finding Community Development Block Grant – Entitlement (ALN 14.218) funds must be expended by the end of the eighth fiscal year after the fiscal year of appropriation the combined effect is to provide an expenditure period of eight fiscal years from the fiscal year of appropriation. For award B-17-MC-09-0007 (CDBG 2017), the eighth year after the year of appropriation ended on June 30, 2024. On this date, amount left unexpended after the end of the period of performance was $17,814. Statement of Concurrence or Nonconcurrence Management agrees with this finding. Corrective Action We recommend that the City review processes and controls related to timeliness of CDBG expenditures to ensure they comply with federal award requirements. Projected Completion Date June 30, 2025 Name of Contact Person Joseph Feest, Economic Development Director

View Audit 346513

Finding 528489 (2024-005)

Significant Deficiency 2024

Orange County, North Carolina

NC

HUD Housing Programs Subrecipient Monitoring Material Weakness

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & appr...

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & approval.  Assign responsible parties for each step in the process.  Conduct weekly check-ins during reporting periods to track progress. Name of contact person: Gary Donaldson 206

View Audit 346492

Finding 528446 (2024-003)

Significant Deficiency 2024

Village of Spring Valley Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining...

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining the necessary documentation for eligibility requirements. The Authority has evidentiary documentation supporting their attempts to obtain the required documents from the tenants, such as certified letters, and courts suspension of evictions during the eviction process. Other documentation related to the moratorium that resulted from the COVID-19 pandemic, is available which includes evictions for nonpayment and noncompliance. The Authority has been working with legal counsel on these matters and continues to pursue this vigorously. The Authority has also hired new staff and consultants who has been diligently working to implement improvements. In most of the files the checklist cover pages were included but in some files reviewed the oversite cover page checklist was missing, however the required documentations were in place. A greater effort will be made immediately that all files will have completed the control check list cover pages in place with all appropriate signatures noted. Planned Implementation Date of Corrective Action: March 4, 2025 Person Responsible for Corrective Action: Keith Burrell, Executive Director

View Audit 346459

Finding 528341 (2024-001)

None 2024

Spectrum Ringwood Apartments, Inc.

NJ

HUD Housing Programs

The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.

View Audit 346377

Finding 528340 (2024-001)

None 2024

Spectrum Closter Apartments, INC

NJ

HUD Housing Programs

The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.

View Audit 346376

Finding 528339 (2024-001)

None 2024

Spectrum River Vale Apartments, INC

NJ

HUD Housing Programs

The three remaining monthly deposits for 2024 were made in January 2025. Management will perform a review of monthly deposits at mid-year and before year-end to ensure that all twelve deposits are made within the calendar year.

View Audit 346375

Finding 528264 (2024-005)

Material Weakness 2024

Housing Authority of the City of Newton, Kansas

KS

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding 2024 – 005: Deposit Collateralization We agree with the finding as Union State Bank had bonds, they had listed which did qualify meet HUDs requirements. We will work with the Union State Bank to make sure all collateral pledged meets HUD requirements.

View Audit 346293

Finding 528263 (2024-004)

Material Weakness 2024

Housing Authority of the City of Newton, Kansas

KS

Special Tests & Provisions Eligibility HUD Housing Programs

Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.

View Audit 346293

Finding 528262 (2024-003)

Material Weakness 2024

Housing Authority of the City of Newton, Kansas

KS

Questioned Costs HUD Housing Programs Material Weakness

Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newt...

Finding 2024-003: Voucher Management System Reporting NHA Corrective Action: Due to the timing of the agency receiving the Financial Statements after the due date of the VMS, it wasn’t possible to reconcile the VMS to finial numbers, therefore some estimations were made during that time. Newton Housing Authority had the full intention of contracting the fee accounting firm to complete the reports. There were some complications with granting the firm access to our WASS system. Since the roles were removed from the Executive Director, then assigned to the board chair the task at hand complicated the process further. The board chair couldn’t assign the roles as she didn’t have the right roles for her to assign. The assignment of the roles to board chair has been completed, the fee accountant has corrected the remaining reports and is completing them as needed with someone reviewing the report including the Executive Director prior to submission.

View Audit 346293 Questioned Costs: $1

Finding 528261 (2024-002)

None 2024

Housing Authority of the City of Newton, Kansas

KS

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of t...

Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of the time allocation increased. The agency was transferring funds on a regular basis by the old percentage estimation which was less than the new time study percentage. The percentage of allocation was more than the estimation which then created a larger deficit of repayment. Now that the percentage has been determined the estimated amount will be more accurate percentages. It has been difficult to get financial statements in time to make a transfer of percentages for the exact amount. Going forward, the fee accounting firm will complete the monthly financial reports and will add a transmittal letter. Voucher program’s reimbursement of Public Housing Funds will be based on each month’s transmittal letter which will allow for exact reimbursement of prior month along with estimate of the current month. Allocated expenses once the financials are received from the fee accountant.

View Audit 346293

Finding 528190 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Brownsville

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be respo...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346245 Questioned Costs: $1

Finding 528180 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Allentown

PA

Questioned Costs HUD Housing Programs Eligibility

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Defi...

Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 1,634 units. Of a sample size of twenty-nine (29) tenant files, the following was noted: • Verification of income was missing in 1 file • Lead based paint form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $8,500 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Julio Guridy, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 346230 Questioned Costs: $1

Finding 528171 (2024-002)

Significant Deficiency 2024

The Housing Authority of the County of Kern

CA

HUD Housing Programs

Name of auditee: Housing Authority of the County of Kern Name of audit firm: Smith Marion & Co. Inc. Period covered by the audit: Fiscal Year Ending June 30, 2024 CAP Prepared by Name: Latrice Posey Position: Housing Administrator Telephone Number: (661) 631-8500 Current Findings on the S...

Name of auditee: Housing Authority of the County of Kern Name of audit firm: Smith Marion & Co. Inc. Period covered by the audit: Fiscal Year Ending June 30, 2024 CAP Prepared by Name: Latrice Posey Position: Housing Administrator Telephone Number: (661) 631-8500 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 a. Comments on the Finding and Each Recommendation: Management agrees with the finding and recommendation. b. Action(s) Taken or Planned on the Finding I. New supervisor put in place as of 10/7/2024. New supervisor trained in generating the Failed inspections report. a. Failed inspection report is to be generated at least monthly; more frequently as needed to reduce reinspection scheduling. b. Failed inspection report reveals number of failed inspections and whether an abatement has been entered or not. II. New supervisor has been trained in the entering/applying of abatements after the second failed inspection that are due to owner deficiencies. The supervisor will not rely on staff to determine if an abatement is necessary. a. Supervisor will enter abatement and begin the process for the mandatory transfer for the tenant, and the termination of the HAP contract. b. Families will be issued a moving voucher for units whose HAP is in abatement due to owner deficiencies. If corrections are made, family may continue to reside in the unit. III. New supervisor will shadow Inspectors to observe inspections. a. Supervisor will also attend professional training for HQS and take certification exam in March 2025. b. Supervisor will be trained in the random selection of quality control inspections for inspections conducted in last 90-days. c. Supervisor will conduct quality control inspections, and provide feedback to inspectors on inconsistencies and differing results.

View Audit 346218

Finding 528132 (2024-001)

None 2024

Abilities, Inc. of Florida

FL

HUD Housing Programs

The surplus cash deposits were deposited, but not within the required 60 days following year end. Management will implement additional procedures to accelerate the calculation of required surplus cash deposits following fiscal year end to ensure future required deposits are made within the 60 day t...

The surplus cash deposits were deposited, but not within the required 60 days following year end. Management will implement additional procedures to accelerate the calculation of required surplus cash deposits following fiscal year end to ensure future required deposits are made within the 60 day timeframe. These procedures will be implemented in advance of the next fiscal year end close. Oversight of these corrective actions has been assigned to Nate Hoover, CFO, with all measures in place by June 30, 2025.

View Audit 346189

Finding 527044 (2024-003)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Eligibility Significant Deficiency

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time...

2024-003 Annual Re-Examination ORHA management is in agreement that multiple participants re-examinations were outside the 12- rnonth requirement. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame there was a delay in the completion of participant reexaminations. With staff levels coming back to capacity, moving forward participant reexaminations will be completed in a timely manner. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring annual reexaminations will be completed in a timely manner.

View Audit 346128

Finding 527043 (2024-002)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

HUD Housing Programs Cash Management Significant Deficiency

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full s...

2024-002 Utilities Allowance Calculation ORHA management is in agreement with this finding that multiple HUD Forms 50058 had utility allowances calculated not in accordance with HUD regulations. ORHA experienced a complete staff turnover in the Section 8/HCV department in 2023 and was without full staff capacity for most of 2024. During that time frame it was determined that utility allowances were not entered correctly into the housing software. By September 30, 2025, and internal audit of all tenant files will be completed to review utility allowance calculations and correct if necessary. ORHA management commits to accurate utility allowance calculations moving forward. Housing Choice Voucher Director, Alistair Blair, will be responsible for ensuring the utility allowance review and corrections are made.

View Audit 346128

Finding 527042 (2024-001)

Significant Deficiency 2024

Oak Ridge Housing Authority

TN

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

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the...

2024-001 Housing Quality Standards Inspection/HQS Enforcement: ORHA management is in agreement with this finding. There were transitions in Housing Qaulity Standards to INSPIRE regulations and the appropriate regulations in place at the time were not followed. ORHA staff will recieve training in the new INSPIRE regulations to ensure that all life- threatening items are addressed with the 24-hr period. All training will be completed by the end of the first quarter of 2025. ORHA management commits to life-threatening items being addressed with the 24- hr period moving froward, Executive Director, Maria Catron, will be responsible for ensuring staff is up to date on current INSPIRE training.

View Audit 346128

Finding 526997 (2024-001)

Significant Deficiency 2024

Positively Third Street Housing Development Fun Co., Inc.

NY

HUD Housing Programs Student Financial Aid Cash Management

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 The following is a recommend...

Project Legal Name: Positively Third Street HDFC HUD Project No.: 012-EE287 Audit Firm: CohnReznick LLLP Period covered by the audit: July 1, 2023 through June 30, 2024 Corrective Action Plan prepared by: Name: Matthew LoCurto Position: CFO Telephone Number: 212-453-5257 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 2024-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding and recommendation put forth by the auditors Action(s) Taken or Planned The $93,461 of residual receipts noted in the 2023 audit and cited as a finding in the 2024 report was deposited into the residual receipt account on January 10, 2025. Our new Controller has established procedures to ensure that that the proceeds stemming from the retroactive budget based rent increase are used for their intended purpose prior to the end of the fiscal year that they are received. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations N/A

View Audit 346099

Finding 526983 (2024-001)

Significant Deficiency 2024

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Special Tests & Provisions Subrecipient Monitoring Eligibility

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center P...

FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless and Public Housing Primary Care),) Grants for New and Expanded Services Under the Health Center Program, COVID-19 Grants for New and Expanded Services Under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 2024.001 Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. 1 Action Taken Education will be provided for the staff who complete the applications, this will include a quiz to measure the staff's knowledge of the process and mathematical calculations. Management has developed a tool called "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events, which include monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425

View Audit 346063

Finding 526836 (2024-001)

Significant Deficiency 2024

Lexington-Fayette Urban County Housing Authority

KY

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those defici...

2024-01 Audit Finding/Plan of Action As requested, the Lexington Housing Authority (LHA) proposes this corrective plan of action to address a finding and other deficiencies found during an audit conducted by Rector, Reeder & Lofton PC, onsite at LHA September 16-20, 2024. Specifically, those deficiencies include: • Thirteen (13) files where the annual reexamination was completed or made effective at least two months past the due date. • Four (4) files lacking proper verification of income or deductions. • Three (3) files with miscalculationsof annual income. • Four (4) files missing the EIV. • One (1) file processed for annual reexamination without tenant involvement. LHA proposes the following to address the finding and deficiencies. - LHA will require training for each Housing Management Specialist (HMS) to review rent calculation, income verification, deductions and EIV file documentation. - Like other employers nationally, LHA is challenged with staffing issues, with a turnover rate of 84% for new hire HMS. To address staffing LHA will: • Advertise open positions online, on social media and in the local newspaper. • Evaluate incentives that will allow LHA to retain staff. • Allow over-time on an as-needed basis to complete and process certifications. • Offer new HMS pay beyond the minimum position classification scale. Further, LHA housing management staff will adhere to the following procedures to facilitate timely completion of annual certifications. - HMS staff will continue utilize in-person interviews and mail (via USPS and email) to complete needed documentation for annual certifications. - HMS staff may utilize electronic signature to attain required signatures when necessary. - Periodically housing managers will run the certification audit report to be shared with the Chief Operating Officer to monitor the status of in-progress and upcoming certifications. - LHA's compliance coordinator will complete QC reviews of 50% or 457 public housing files during FY2025. The compliance coordinator has undergone several training workshops and staff-shadowing during 2024 and is adequately trained to complete this task. - LHA will evaluate the possibility of securing a third-party to assist in timely completion of annual recertifications. LHA staff will apply these procedures as outlined to mitigate this finding to ensure compliance and proper documentation of future certifications. Contact Person: Andrea Wilson, Chief Operating Officer Anticipated Completion Date: June 30, 2025

View Audit 345910

Finding 526809 (2024-003)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526808 (2024-002)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Corrective Action Plans

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