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Finding 526804 (2024-001)
Significant Deficiency 2024
Adams County Housing Authority
PA
HUD Housing Programs Eligibility Reporting
Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing C...
Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing Choice Vouchers, ALN #14.871 Condition During the course of the audit, it was noted that the amount of the HAP payments was miscalculated for an individual utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action Housing Authority Management agrees that this compliance requirement is listed in the compliance supplement. The HCV Supervisor will incorporate supplementary review procedures to detect any miscalculations, errors, or missing information in all files. The HCV staff will participate in further training. The HCV Supervisor will do a final file review. If the Department of Housing and Urban Development has any questions regarding this plan, please call the Adams County Housing Authority Executive Director, Stephanie Mcllwee.
View Audit 345873
Housing Authority of the County of McLean
IL
HUD Housing Programs Matching / Level of Effort / Earmarking
The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025
The Authority’s Executive Director, Tasha Aje’Scott, has assumed the responsibility of maintaining sufficient collateral and will monitor account balances regularly. Anticipated Completion Date: March 31, 2025
View Audit 345634
Finding 526648 (2024-001)
Significant Deficiency 2024
Lafontaine Center, Inc. Dba Lafontaine Center 073-Eh187
CA
Subrecipient Monitoring HUD Housing Programs
Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audi...
Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.
View Audit 345587
Finding 526633 (2024-001)
Significant Deficiency 2024
Housing Authority of Raleigh County
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Ms. Amanda Fagio, Interim Executive Director Projected Completion Date: June 30, 2025
View Audit 345576
Town of Plattsburgh Housing Development Fund Company, Inc.
NY
HUD Housing Programs Cash Management
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $11,218 into the residual account in February 2025.
View Audit 345478
Town of Plattsburgh Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-...
Corrective Action Plan (CAP) Name of auditee: Town of Plattsburgh Housing Development Fund Company, Inc. TIN: 014-EE068 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: David Kimmel President Two Plus Four Property Management Co,. Inc. (315) 437-2178 Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management will take action to deposit the underfunded amount of $6,000 into the reserve for replacements account in February 2025.
View Audit 345478
Finding 526407 (2024-002)
Significant Deficiency 2024
Pembroke Housing Authority
NC
HUD Housing Programs Significant Deficiency
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this...
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Completion date of corrective action was March 2024.
View Audit 345336
Finding 526393 (2024-001)
Material Weakness 2024
Dodgeville School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an i...
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District. Contact Person: Ryan Bohnsack Anticipated Completion: Not Applicable
View Audit 345327
Finding 526257 (2024-067)
Significant Deficiency 2024
Commonwealth of Virginia
VA
Eligibility HUD Housing Programs Significant Deficiency § 200.303
Responsible Contact Person(s): Kevin Platea, Chief Information Officer Stephen Schleck, Associate Director of Enterprise Business Solutions Angela Morse, Benefit Programs Corrective Action Planned: A Change Request (CR), for the management system was developed 2 years ago and DSS is reviewing the CR...
Responsible Contact Person(s): Kevin Platea, Chief Information Officer Stephen Schleck, Associate Director of Enterprise Business Solutions Angela Morse, Benefit Programs Corrective Action Planned: A Change Request (CR), for the management system was developed 2 years ago and DSS is reviewing the CR to determine a status. It was agreed by Line of Business and ITS EBS and the O&M provider that there will be an iterative approach to completing the record retention and purge rules for implementation in the management system. DSS anticipates the first of a series of changes to address this finding to be implemented in the February 2024 Information Technology Services release. DSS is planning for the final phase of Purge by quarter three of 2025 and will include the following scope: • Scope of change is 150 EDBC tables across all programs beyond a defined cut-off date. • A one-time purge process and on-going purge process will be developed to purge the Uncertified/Unauthorized, Non-current Eligibility Determination. • Develop ongoing purge process for the Phase 1 and Phase 2 tables. • Purge Data files and Data logs App/Batch server. Estimated Completion Date: 12/30/2025
View Audit 345214
Finding 526224 (2024-102)
Significant Deficiency 2024
Commonwealth of Virginia
VA
HUD Housing Programs Reporting Significant Deficiency § 200.303
Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additio...
Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Frank Smith, Associate Director of Benefit Programs Corrective Action Planned: DSS will perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Additionally, DSS will create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. Benefit Program is working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025
View Audit 345214
Finding 526111 (2024-002)
Significant Deficiency 2024
Perrysburg Ecumenical Housing, INC
OH
HUD Housing Programs Special Tests & Provisions Cash Management
Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and...
Department of Housing and Urban Development 2024-002 Supportive Housing for the Elderly-Assistance Listing No. 14.155 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes and that the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Nicole Morely, Executive Director Planned completion date for corrective action plan: June 30, 2025 If the Department of Housing and Urban Development has questions regarding this plan, please call Nicole Morley at 419-874-2376.
View Audit 345196
Finding 526002 (2024-002)
Significant Deficiency 2024
South Fulton Homes, Inc.
GA
HUD Housing Programs
2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation....
2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation. The Organization made a $2,958 deposit during fiscal year June 30, 2025, to the replacement reserve account to correct this deficiency.
View Audit 345144
Finding 526001 (2024-001)
Significant Deficiency 2024
South Fulton Homes, Inc.
GA
HUD Housing Programs
2024-001 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
2024-001 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
View Audit 345144
Finding 526000 (2024-002)
Significant Deficiency 2024
South Metro Homes, Inc.
GA
HUD Housing Programs
2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $3,012 be made into the replacement reserve account in order for South Metro Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendatio...
2024-002 Required Deposit Into a Replacement Reserve Account Not Made Recommendation: We recommend that a deposit of $3,012 be made into the replacement reserve account in order for South Metro Homes, Inc. to be in compliance with HUD regulations. Action Taken: We concur with the recommendation. The Organization made a $3,012 deposit during fiscal year June 30, 2025, to the replacement reserve account to correct this deficiency.
View Audit 345143
Finding 525999 (2024-001)
Significant Deficiency 2024
South Metro Homes, Inc.
GA
HUD Housing Programs
2024-001 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation: We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
2024-001 Tenant Leases and Annual Recertifications Not Signed by Tenant Recommendation: We recommend policies are developed to ensure all required documents are signed. Action Taken We concur with the finding and will implement the recommendation immediately.
View Audit 345143
Finding 525914 (2024-001)
Significant Deficiency 2024
Indian Center Housing Corporation
NE
Questioned Costs Internal Control / Segregation of Duties Student Financial Aid
The corrective action plan for the internal controls over expenses paid (2024-001), is summarized as follows: Corrective Action Planned: The Center will review and update its procedures to ensure the proper payment of allowable expenses. Anticipated Completion Date: December 31, 2024. Responsible: M...
The corrective action plan for the internal controls over expenses paid (2024-001), is summarized as follows: Corrective Action Planned: The Center will review and update its procedures to ensure the proper payment of allowable expenses. Anticipated Completion Date: December 31, 2024. Responsible: Management and Board of Directors.
View Audit 345073 Questioned Costs: $1
Finding 525805 (2024-007)
Material Weakness 2024
Village of Green Island, New York
NY
HUD Housing Programs Eligibility
The Village will work with our Administrators of the Village's Section8 proram and ensure accuracy and payment calculations are properly addressed and files contain all proper documentation.
The Village will work with our Administrators of the Village's Section8 proram and ensure accuracy and payment calculations are properly addressed and files contain all proper documentation.
View Audit 344975
Finding 525695 (2024-002)
Significant Deficiency 2024
City of Covington, Kentucky
KY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing pr...
Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing program participant files. Management’s Response: We agree with the auditors’ recommendations, and the following action will be taken to improve the situation. The public housing authority will review procedures around record retention and adjust as necessary to ensure compliance with HUD requirements.
View Audit 344847
Finding 525656 (2024-001)
Material Weakness 2024
Cissna Park Senior Life Development, Nfp
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 344767
Finding 525611 (2024-001)
Significant Deficiency 2024
Housing Authority of the Borough of Clementon
NJ
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ve...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Vernon Lawrence, Executive Director, will be responsible to implement this corrective action by June 30, 2025.
View Audit 344709
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite ...
Oversight Agency for Audit, North Dade Senior Citizens Housing Development Corporation, Inc. respectfully submits the following corrective action plan for the year ended June 30, 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: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned 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 procedures to ensure the replacement reserve is properly funded on a monthly basis. Action Taken: We are researching the underfunding and will ensure the RR account is fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 344685
Sjmc Senior H.d.f.c
NY
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
As of January 13, 2025, management has made the required $45,000 in payments to cover the missing deposits in December 2024 and January 2025. Automatic payments have been set up as of January 2025 for future required payments and the Project is currently up to date.
As of January 13, 2025, management has made the required $45,000 in payments to cover the missing deposits in December 2024 and January 2025. Automatic payments have been set up as of January 2025 for future required payments and the Project is currently up to date.
View Audit 344580 Questioned Costs: $1
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited finan...
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: On February 7, 2025, the audit was submitted to HUD through REAC. Sessions Village 202 will review the process and procedures in place for the audit, and implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement going forward.
View Audit 344496
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In additi...
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In addition, it was recommended management of Sessions Village 202 review their internal controls over the reserve for replacements deposit process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: In November 2024, the amount was deposited into the account. The Accountant at Sessions Village 202 will review the process and procedures in place with the new A/P Clerk, and implement controls to ensure the appropriate deposits are made going forward.
View Audit 344496
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Eligibility Reporting
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still res...
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still resides at the project. In addition, it was recommended Sessions Village 202 review all tenant files to ensure all other records are complete. Also, it was recommended staff involved in the tenant move-in process review the requirements and revise their current process and procedures as needed to ensure the appropriate forms are completed correctly and kept in the tenant files going forward. Additional controls could include completing a checklist of required signed forms obtained during the move-in process, or having a second individual check the file for completeness. Action Taken: In November 2024, the Property Manager at Sessions Village 202 obtained the missing signed documents for the tenants listed above. The Property Manager at Sessions Village 202 will review the process and procedures in place, and implement controls to ensure the appropriate forms are completed correctly and kept in the tenant files going forward.
View Audit 344496
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