Corrective Action Plans

Finding 404935 (2023-003)

Material Weakness 2023

Northwest Alabama Regional Airport Authority, Inc.

AL

Internal Control / Segregation of Duties

Condition: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting r...

Condition: During our audit, we noted that there is a lack of segregation of duties in the accounts payable and cash disbursement process. We noted that one employee had the ability to receive invoices, record expenses in the general ledger, write and sign checks, and reconcile internal accounting records. Additionally, our test of cash disbursements identified 5 out of 8 federal expenditures tested that lacked proper approval by an appropriate level of management outside of the cash disbursements accounting function. Corrective Action Planned: The Airport Director will begin reviewing and documenting approval for all expenses and financial reconciliations. Effective immediately, check signing ability will be removed from the employee responsible for the accounts payable process. In addition, management will evaluate current office personnel and determine if accounting functions can be segregated between current personnel or if an addition of an employee is needed. Anticipated Completion Date: Review and approval action plans will be implemented immediately (as of the date of the auditor’s report). In addition, management will begin an immediate evaluation of current personnel and job functions as it relates to the accounting process. Person Responsible for Corrective Action Plan: Barry Griffith, Airport Director Telephone: (256) 383-2270

View Audit 311321

Finding 404926 (2023-001)

Material Weakness 2023

Prairie Ridge Integrated Behavioral Healthcare

IA

Internal Control / Segregation of Duties

We are aware of the condition and will review procedures to make changes when appropriate and cost effective.

View Audit 311315

Finding 404907 (2023-001)

Material Weakness 2023

Saint Joseph's Living Center, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to...

U.S. Department of Health and Human Services 2023-001 COVID-19 Provider Relief Fund (PRF) – Assistance Listing No. 93.498 Recommendation: We recommend Saint Joseph’s Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to avoid errors going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan to implement an enhanced process for review of reporting requirements for future grant reporting submissions. Name(s) of the contact person(s) responsible for corrective action: Ginny Person, Administrator Planned completion date for corrective action plan: July 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ginny Person at 860-456-1107.

View Audit 311306

Finding 404884 (2023-006)

Significant Deficiency 2023

Edgerton Hospital and Health Services

WI

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-006 Special Tests and Provisions Significant Deficiency in Internal Co...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-006 Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization did not request prior approval from HUD before entering into a finance lease agreement. A finance lease is identified in the Mortgage Note Insured by HUD as the incurrence of additional indebtedness which, by terms of the agreement, should be approved by HUD in advance of entering into such agreements. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The Organization has enhanced internal control policies to ensure all lease agreements are evaluated to determine whether the lease should be accounted for as an operation or finance lease prior to entering into the lease. If the lease is concluded to be a finance lease, HUD should be notified, and the Organization should request and receive approval from HUD prior to entering into the lease agreement. Anticipated Completion Date: June 1, 2024

View Audit 311285

Finding 404883 (2023-005)

Significant Deficiency 2023

Edgerton Hospital and Health Services

WI

Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-005 Special Tests and Provisions Significant Deficiency in Internal Co...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-005 Special Tests and Provisions Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization did not retain documentation of review and approval of certain invoices or Purchase Orders. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The Organization has enhanced internal control policies to ensure all cash disbursements are reviewed and approval is documented prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: June 1, 2024

View Audit 311285

Finding 404882 (2023-004)

Material Weakness 2023

Edgerton Hospital and Health Services

WI

HUD Housing Programs Cash Management Material Weakness § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance an...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance – Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2023-004 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Department of Housing and Urban Development (HUD) requires a quarterly reporting of financial and statistical data. Amounts reported under “All Non‐Operating Revenue” and “Other Changes in Fund Balance” in the Organization’s third quarter report submitted to HUD were not reconciled to and did not agree with the underlying financial data. The internal financial statements do not present all of the information that is required in the HUD quarterly reports and the differing information was all put to one line on the HUD quarterly report when the differences should have been evaluated and documented. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Organization approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: September 30, 2024

View Audit 311285

Finding 404861 (2023-003)

Material Weakness 2023

District Bridges

DC

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This s...

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This should be removed as a finding, as District Bridges was following the advice of GRF from the FY22 audit. It is unconscionable to discredit an organization after they followed the firm's advice. Additionally, over the last few months, we have consulted several other nonprofit finance experts, as well as peer organizations that receive federal funds, to see tracking templates and procedures, and understand best practices. We are currently exploring more robust grant expense tracking softwares based on their recommendations, but they all noted that spreadsheet tracking was acceptable for an organization of our size.

View Audit 311249

Finding 404859 (2023-002)

None 2023

Eugene Smilovic Housing Development Fund Corporation

NY

HUD Housing Programs Internal Control / Segregation of Duties

We will monitor monthly to ensure deposits to Replacement Reserve are done on a timely basis.

View Audit 311243

Finding 404842 (2023-003)

Significant Deficiency 2023

Guild

MN

Cash Management Period of Performance Significant Deficiency

Finding Summary: Guild’s controls did not operate as designed, which resulted in overbilling reimbursement for services in one month during 2023. Corrective Action Plan: Each receipt from this payer will be reconciled with the general ledger in the month received. In addition, the payer is modifyin...

Finding Summary: Guild’s controls did not operate as designed, which resulted in overbilling reimbursement for services in one month during 2023. Corrective Action Plan: Each receipt from this payer will be reconciled with the general ledger in the month received. In addition, the payer is modifying their payment support to show any payer-initiated adjustments. Responsible Individuals: Keith Rachey, Chief Financial Officer Anticipated Completion Date: Completed and staff trained by September 2024

View Audit 311235

Finding 404826 (2023-002)

Material Weakness 2023

Guild

MN

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a chec...

Finding Summary: Guild’s controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent being paid. Corrective Action Plan: Working with all Rental Assistance staff, we will develop a standard for documentation and a checklist for signing off by the responsible official. Responsible Individuals: Keith Rachey, Chief Financial Officer Anticipated Completion Date: Completed and staff trained by September 2024

View Audit 311235

Finding 404823 (2023-001)

None 2023

Lafourche Parish Government

LA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting § 200.328

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in g...

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.

View Audit 311215

Finding 404811 (2023-004)

Material Weakness 2023

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeep...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2024

View Audit 311195

Finding 404799 (2023-004)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Questioned Costs Reporting Significant Deficiency § 200.303

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We al...

COVID-19 – Emergency Rental Assistance – Assistance Listing No. 21.023 Recommendation: We recommend that management review their policies and make revisions where necessary to ensure that documentation is maintained to support amounts reported by the County in their quarterly grant reporting. We also recommend that management review their policies and procedures and make changes necessary to ensure reports are filed timely. Explanation of disagreement with audit finding: The one instance when the County submitted its quarterly report after the due date occurred due to a technical problem with submission. The Treasury data system would not accept the County’s report on the due date. The County sent Treasury an email alerting them to the problem as soon as it was determined that the County was unable to submit. Once the issue was resolved, the County submitted a few days later with no adverse impact to the County or its use of federal ERA funding. As per the concern that audit staff could not verify key line items in the submitted quarterly report, the County completed all required line items in the reports, however, the Treasury report downloads with multiple blank items in report cells. The County cannot control this deficiency in the Treasury downloads. If any submitted report were incomplete, Treasury would have returned the incomplete report to a local jurisdiction for missing elements. No referenced reports were returned to the County for completion, thereby demonstrating that all reports were complete at the time of submission. The problem relates solely to the downloaded report from the Treasury website. Neither the County nor the audit staff were able to determine a workaround for the incomplete Treasury report downloads. Action taken in response to finding: No additional action is needed because the one late quarterly reporting problem was resolved and the report was uploaded as soon as the technical glitch was resolved. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahoney Planned completion date for corrective action plan: Already Completed

View Audit 311187 Questioned Costs: $1

Finding 404794 (2023-009)

Significant Deficiency 2023

Baltimore County, Maryland

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in resp...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County keep records to show all tenant who had a rent increase during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reached out to our software provider to have such a report added. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 7/1/2024

View Audit 311187

Finding 404793 (2023-008)

Significant Deficiency 2023

Baltimore County, Maryland

MD

HUD Housing Programs Eligibility Significant Deficiency

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the County maintain a list of all individuals at the top of the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As recommended, we will seek a method to keeping, and maintaining, a list of those on top of the Wait List. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: 10/1/2024

View Audit 311187

Finding 404790 (2023-010)

Significant Deficiency 2023

Baltimore County, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory powe...

CDBG Entitlement Grant Cluster – Assistance Listing No. 14.218 Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely. We concur with the finding: Although the local HUD field office has no regulatory power to grant formal CAPER extensions, HUD has routinely communicated its preference for a late CAPER over an incomplete submission because there is no sanction or adverse effect to HUD funding with the submission of a late CAPER. After significant challenges in CAPER reporting in the prior year related to the Workday conversion, the County still had some lingering issues impacting its reporting for FY23 period as well. The County communicated its plan to submit the CAPER in December 2023 and HUD provided the County with a letter confirming the CAPER would be submitted in December 2023. The County submitted late, but with communication to HUD. Action taken in response to finding: No additional action is required at this time. The County expects to submit its next CAPER in September 2024. Name(s) of the contact person(s) responsible for corrective action: Colleen Mahony Planned completion date for corrective action plan: September 2024 when the County submits its next CAPER.

View Audit 311187

Finding 404783 (2023-002)

Material Weakness 2023

Allegany County Human Resources Development Commission, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar an...

An excel workbook will be created to include all reports that need submitted. The workbook will have the program dates, how often it needs submitted and when, as well as the person responsible for completing and submitting the reports. This will be a part of the aforementioned accounting calendar and will also be outlined in the Finance Policies due in September as an appendix.

View Audit 311182 Questioned Costs: $1

Finding 404773 (2023-002)

Significant Deficiency 2023

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the r...

Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement a year-end closing process to ensure all accounts are properly reconciled. Due to the delay in receiving the prior year audits, the Agency was unable to submit a timely and accurate current year audit. The Authority has now recently filled several accounting positions, implemented multiple internal controls, policy and procedures over financial reporting as well as changed audit firms to increase financial efficiencies and timeliness. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by March 31, 2025.

View Audit 311177

Finding 404772 (2023-002)

None 2023

American Soybean Association

MO

Equipment & Real Property Management Internal Control / Segregation of Duties

Corrective Action Plan: USSEC will ensure stronger oversight of fixed asset inventories and reconciliation processes.

View Audit 311173

Finding 404771 (2023-001)

None 2023

American Soybean Association

MO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Plan: USSEC will review expenses included in the Contribution Report more closely to ensure they are allowable under 2 CFR Part 200, Subpart E. For the report being submitted in June 2024 for program year 2023, all expenses related to meals, travel-related meals, and group meals at...

Corrective Action Plan: USSEC will review expenses included in the Contribution Report more closely to ensure they are allowable under 2 CFR Part 200, Subpart E. For the report being submitted in June 2024 for program year 2023, all expenses related to meals, travel-related meals, and group meals at events will be removed. Food and beverages, including alcoholic beverages will not be included in the 2023 EOY Report.

View Audit 311173

Finding 404759 (2023-001)

Significant Deficiency 2023

City of Daytona Beach, Florida

FL

Procurement, Suspension & Debarment Cash Management Reporting § 200.303

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any th...

2023-001 GRANT REPORTING Recommendation: The City should review and revise, as needed, its current control structure over grant reporting to ensure that all required reports are independently reviewed prior to being submitted to the grantor. This should include review of reports prepared by any third party consultants. Management’s Response: The City will update its control process to incorporate procedures to ensure that reviews of reports prepared by third party consultants are subject to independent review by City personnel prior to the reports being remitted to the grantor and that such reviews will be documented. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistance Finance Director Anticipated Completion Date: December 31, 2024

View Audit 311151

Finding 404756 (2023-002)

Material Weakness 2023

Jacksonville Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergo...

The finding identified in the sample is consistent with the Section Eight Management Assessment Program (SEMAP) score submitted at the end of Fiscal Year 22-23. JHA did not claim any points under the Adjusted Income indicator. Consistent with the corrective action plan, JHA’s HCV staff has undergone extensive training. During April 2024, HCV staff received training through Nan McKay in the following areas: Housing Choice Voucher Specialist Housing Choice Voucher Rent Calculation Specialist Twenty-two (22) Housing Counselors took the class and seventeen (17) passed and will receive certification in this area. The JHA restructured the HCV Department to designate a Quality and Training Manager and currently over 2,000 files have been reviewed to determine compliance with all 14 SEMAP indicators. JHA continues to improve the overall processes and procedures in the HCV department and has already taken corrective action regarding the identified deficiency.

View Audit 311150

Finding 404755 (2023-002)

Material Weakness 2023

Housing Authority of the City of Hoboken

NJ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and ...

The following steps have been and are being taken regarding tenant certifications: 1. Staff has attended HOTMA training: An In-Depth Review of Programmatic Changes on 5/21/24 2. A new position was created at the Authority. Our most senior Manager is now our dedicated Quality Control Specialist and will be responsible for reviewing 100% of our files yearly.

View Audit 311146

Finding 404748 (2023-002)

None 2023

Homes for Good Housing Agency

OR

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and p...

PLAN OF ACTION RESPONSE TO FY23 FINDINGS & QUESTIONED COSTS SIGNIFICANT DEFICIENCY Action Timeframe Responsible Person Training will be provided to staff on a quality control protocol, specifically, the importance of proper calculations; obtaining necessary documentation; and the importance and process for following up on inspections July 31, 2024 Beth Ochs Rent Assistance Director Quality control by manager will be performed on all files assigned to probationary employees July 31, 2024 Beth Ochs Rent Assistance Director Establish an updated checklist for staff to follow to ensure proper documentation is obtained on each file September 30, 2024 Beth Ochs Rent Assistance Director Pull reports out of the EIV/PIC system, on a monthly basis, such as the Identity Verification Report, SSA Screening Deficiencies Report and place them in a centrally located OneNote for staff follow up. Note: This has been on pause due to the conversion to new software July 31, 2024 Beth Ochs Rent Assistance Director Establish a plan to schedule overdue inspections and complete inspections December 31, 2024 Beth Ochs Rent Assistance Director Assigned caseworker staff will correct the tenant files that were cited in the “other matter” finding in the FY 23 Audit August 30, 2024 Beth Ochs Rent Assistance Director Randomly select tenant files on a monthly basis for review. Note: This has been on pause due to the conversion to new software and will resume in July 2024 July 31, 2024 Beth Ochs Rent Assistance Director Randomly select an additional 50 HCV tenant files beyond the FY 23 audit sample of 86 and review them for the following compliance finding, to test: 1. Income calculations 2. 214 declarations for all members 3. ID documentation for all members 4. Unit inspections 5. Proof of dependents in Household August 30, 2024 Beth Ochs Rent Assistance Director

View Audit 311131

Finding 404740 (2023-001)

Significant Deficiency 2023

Gardner Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will ...

The Authority had instances of missing income verification, incorrect utility allowance and incorrect payment standard. Gardner Housing Authority has established a system of internal control over the participant recertification process that meets HUD’s requirements. Seven (7) to ten (10) files will be reviewed fiscally for quality assurance.

View Audit 311112

Corrective Action Plans

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