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Corrective Action Plans

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Finding 555689 (2024-001)
Significant Deficiency 2024
Foresight Affordable Housing Pennsville, Inc.
NJ
Questioned Costs HUD Housing Programs
Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not make the required deposit to the residual receipts fund within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management agrees with the with the recommendation and made the depo...
Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not make the required deposit to the residual receipts fund within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management agrees with the with the recommendation and made the deposit into the residual receipts fund. No further action is required.
View Audit 354303 Questioned Costs: $1
Finding 555688 (2024-002)
Significant Deficiency 2024
School District of Wisconsin Dells
WI
Questioned Costs Cash Management Reporting
Condition: The District’s quarterly report was not submitted within 40 days of quarter-end. Plan: The District acknowledges the timelines in the quarterly reports and will continue to review its procedures to ensure the quarterly report to be submitted within 40 days of quarter-end. Anticipated Date...
Condition: The District’s quarterly report was not submitted within 40 days of quarter-end. Plan: The District acknowledges the timelines in the quarterly reports and will continue to review its procedures to ensure the quarterly report to be submitted within 40 days of quarter-end. Anticipated Date of Completion: The District anticipates completion during the 2024-2025 fiscal year.
View Audit 354297
Finding 555687 (2024-001)
Significant Deficiency 2024
School District of Wisconsin Dells
WI
Questioned Costs Cash Management Reporting
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to...
Condition: The District’s supporting documentation for the expenses incurred for staff and contractors that provide direct medical services did not get reported appropriately in the quarterly submissions. Plan: The District acknowledges the discrepancies in the quarterly reports and will continue to review its procedures for compiling and submitting the quarterly financial submissions to ensure that all salaries, benefits, and contracted costs are properly reported in the SBS Medicaid system. Anticipated Date of Completion: The District anticipates completion during the 2024-2025 fiscal year.
View Audit 354297
Finding 555664 (2024-003)
Material Weakness 2024
Magnolia School District
CA
Material Weakness Reporting Internal Control / Segregation of Duties
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
View Audit 354273
Finding 555640 (2024-002)
Significant Deficiency 2024
66th Avenue Apts. Inc. Dba Cardosa Village 136-Hd006
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding 2024-002: The Property received a score of 49 (out of a possible 100) in a physical inspection of the property performed on June 21, 2024, by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. By reference, the NSPIRE inspection is included as a ...
Finding 2024-002: The Property received a score of 49 (out of a possible 100) in a physical inspection of the property performed on June 21, 2024, by a representative of HUD. Scores below 60 may be referred to the Departmental Enforcement Center. By reference, the NSPIRE inspection is included as a statement of condition. Comments on the Finding and Each Recommendation: Management should maintain policies and procedures which help to ensure any substandard conditions are identified and corrected expeditiously. Management should continue to conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Management should ensure all necessary repairs have been made. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the auditor's recommendation. Management has responded to HUD in regards to this inspection report and has addressed all exigent health and safety issues. Management will continue to correct all remaining deficiencies noted and will implement a process of self-inspection of units and common areas. Management expects that a new physical inspection will be completed in 2025.
View Audit 354222
Finding 555638 (2024-001)
Significant Deficiency 2024
66th Avenue Apts. Inc. Dba Cardosa Village 136-Hd006
CA
Cash Management HUD Housing Programs Questioned Costs
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Manageme...
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the auditor's recommendation. On February 11, 2025, a reimbursement from the other property totaling $6,702 was deposited into the Property's operating account.
View Audit 354222 Questioned Costs: $1
Finding 555626 (2024-001)
Significant Deficiency 2024
Tomball Pines, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January...
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
View Audit 354198 Questioned Costs: $1
Finding 555623 (2024-002)
Significant Deficiency 2024
Marygrove Non-Profit Housing Corporation II
MI
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-002: The replacement reserve balance was not maintained in an interest bearing account during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: Management should move funds to an interest bearing account. Action(s) taken or planned on the finding: Ag...
Finding #2024-002: The replacement reserve balance was not maintained in an interest bearing account during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: Management should move funds to an interest bearing account. Action(s) taken or planned on the finding: Agree. The new management agent has gained access to the replacement reserve account and will move replacement reserve funds to an interest bearing account.
View Audit 354194
Finding 555622 (2024-001)
Significant Deficiency 2024
Marygrove Non-Profit Housing Corporation II
MI
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the find...
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the finding: Agree. The new board of directors and new management agent took over the Property effective July 1, 2024 and have executed a management entity profile with HUD.
View Audit 354194
Finding 555612 (2024-101)
Material Weakness 2024
Circle the City
AZ
Questioned Costs Reporting Special Tests & Provisions
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurat...
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurate financial statements.
View Audit 354176
Finding 555611 (2024-001)
Significant Deficiency 2024
Van Buren Apartments, Inc.
CA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on ...
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-001: During the year ended December 31, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $3,468 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement. Action(s) taken or planned on the finding: Management made a deposit of $3,468 on March 11, 2025 for the delinquent deposits.
View Audit 354161 Questioned Costs: $1
Finding 555608 (2024-002)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Cash Management HUD Housing Programs Questioned Costs
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding 2024-002: The Corporation made a payment to LAHD in the amount of $15,483 and did not obtain the required HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request retroactive HUD approval to make the payment or request reimbursement from the lender. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.
View Audit 354160 Questioned Costs: $1
Finding 555607 (2024-001)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation's required deposit of $30,965 to the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipt deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after fiscal year end. Action(s) taken or planned on the finding: Management deposited $30,965 into the residual receipts fund on December 20, 2024. No further action is required.
View Audit 354160 Questioned Costs: $1
Finding 555600 (2024-002)
Significant Deficiency 2024
Wings Academy I
OH
Allowable Costs / Cost Principles Questioned Costs § 200.303
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective ...
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective action will be implemented, to include a review the federal award allowable uses and implementation of a process to ensure that costs are allowable prior to payment. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Stephanie Ataya, Treasurer
View Audit 354101 Questioned Costs: $1
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
Finding 555554 (2024-003)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Reporting Questioned Costs
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064
Finding 555545 (2024-002)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Questioned Costs
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Finding 555534 (2024-004)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Questioned Costs
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Indiana Housing and Community Development Authority
IN
Questioned Costs Allowable Costs / Cost Principles § 200.403
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment ...
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment to try to catch errors such as this. No further benefit payments will be issued as the program is being closed out. We have created a new internal review section that will focus on reviewing all potential issues identified. We have also engaged KPMG, LLP to audit any payments made that may be subject to recapture. Anticipated completion date All efforts are already under way and every attempt will be made to recapture any overpayments prior to monitoring (yet to be announced) by the U.S Department of the Treasury. Contact for the corrective action S. Kyleen Welling, Chief of Staff and Chief Operating Officer
View Audit 354055 Questioned Costs: $1
Cmc Retirement Village, Inc.
MO
Questioned Costs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
View Audit 354044 Questioned Costs: $1
Finding 555518 (2024-002)
Material Weakness 2024
City of Headland
AL
Procurement, Suspension & Debarment Questioned Costs § 200.303
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is September 30, 2025.
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is September 30, 2025.
View Audit 354021
Finding 555517 (2024-001)
Material Weakness 2024
City of Headland
AL
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
View Audit 354021
Finding 555487 (2024-015)
Significant Deficiency 2024
Grant County
NM
Questioned Costs Reporting Significant Deficiency
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
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