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Corrective Action Plans

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Finding 572231 (2024-003)
Material Weakness 2024
Nash Edgecombe Wilson Community Action, Inc.
NC
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Corrective Action: The Agency has purchased a software package to track and file inspections. The staff has been trained on the software, and it has been implemented in fiscal year 2025. The Agency is in the process of performing inspections on all units in fiscal year 2025. Once inspections are ...
Corrective Action: The Agency has purchased a software package to track and file inspections. The staff has been trained on the software, and it has been implemented in fiscal year 2025. The Agency is in the process of performing inspections on all units in fiscal year 2025. Once inspections are completed, Agency will be in compliance with HUD.
View Audit 363358 Questioned Costs: $1
Finding 572207 (2024-003)
Material Weakness 2024
Keokuk Housing Authority
IA
Questioned Costs Cash Management
Finding 2024-003 See response to finding 2024-002.
Finding 2024-003 See response to finding 2024-002.
View Audit 363328 Questioned Costs: $1
Finding 572179 (2024-002)
Material Weakness 2024
Legacy Community Health Services, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles
The Organization acknowledges the identified gap and concurs with the finding. The issue occurred due to personnel costs for certain employees being allocated based on a budgeted full-time equivalent basis without subsequent reconciliation to time and effort records. All costs have been determined a...
The Organization acknowledges the identified gap and concurs with the finding. The issue occurred due to personnel costs for certain employees being allocated based on a budgeted full-time equivalent basis without subsequent reconciliation to time and effort records. All costs have been determined as allowable costs, and the finding is a result of administrative challenges. Steps have already been taken to begin addressing the issue. Grant Accounting and Human Resources will implement a time and effort certification process signed by employee and supervisor. This new process will be rolled out during the first quarter of Fiscal Year 2026 with training provided to relevant personnel. The indirect cost employees working on various grants will certify their time allocation on a periodic basis and provide revised allocations for the upcoming period. These updates processes, communication and training will provide a demonstration of the remediation of this finding during fiscal year 2026.
View Audit 363301 Questioned Costs: $1
Opportunities Industrialization Centers of America, INC
PA
Questioned Costs Reporting
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresu...
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. This includes documenting that labor expenditures aresupported by actual hours and pay rate.
View Audit 363281 Questioned Costs: $1
Finding 572168 (2024-001)
Material Weakness 2024
Opportunities Industrialization Centers of America, INC
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approv...
OICA has instituted a new policy and procedure whereby all grant-related expenditures shall be reviewed by both the Finance Team and the Grant Administration team to ensure that spend is both appropriate and in line with budgeted expectations. Budget exceptions will be similarly reviewed and approved by responsible members of both departments. All expenditure decisions shall be documented and retained. Annual training shall be implemented to ensure that all relevant employees are familiar with the requirements for compliant documentation and retention.
View Audit 363281 Questioned Costs: $1
Finding 572087 (2024-001)
Significant Deficiency 2024
Summit Community Care Clinic, Inc.
CO
Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.1 § 200.303
Recommendation We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date.
Recommendation We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date.
View Audit 363221 Questioned Costs: $1
Southern Iowa Regional Housing Authority
IA
Questioned Costs Cash Management
See response to finding 2024-001.
See response to finding 2024-001.
View Audit 363177 Questioned Costs: $1
Finding 572006 (2024-004)
Material Weakness 2024
Community Partnership, Inc.
PA
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
FINDING: 2024-004 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: CP staff continue to work with our state technical assist...
FINDING: 2024-004 Internal Control and Compliance over Special Tests and Provisions Recommendation: We recommend the Partnership establish policies and procedures to ensure that the Tri-Partite board requirements are followed. Action taken: CP staff continue to work with our state technical assistance provider and the Board of Directors to ensure that tri-partite requirements are met. The board recently updated its bylaws to reflect changes in the required number of board members, and CP has increased its visibility in the community. CP acknowledges that the elected official component of the board remains difficult to fill.
View Audit 363115 Questioned Costs: $1
Finding 572005 (2024-003)
Material Weakness 2024
United Community Center, Inc.
WI
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable p...
The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable personnel expenses from other staff who were not fully allocated to federal programs. These resources could have been properly used to support the claim. Program operations continued without disruption and were not affected in any way, as there were adequate personnel costs available to sustain the program throughout the period. To prevent recurrence, the Organization is reviewing and strengthening its internal review procedures related to grant allocations and payroll backup. Additional training and oversight will be provided to ensure that future claims are accurately supported by allowable personnel costs.
View Audit 363112 Questioned Costs: $1
Finding 571966 (2024-005)
Significant Deficiency 2024
Population Services International
DC
Questioned Costs Subrecipient Monitoring Period of Performance
Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate s...
Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chad Bender  Title: Controller  Phone Number: 202-785-0072  Estimated Completion Date – done  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.
View Audit 363060 Questioned Costs: $1
St Pius X Housing, INC Dolan Manor Apt
NC
Questioned Costs Procurement, Suspension & Debarment Cash Management
Name of auditee: Dolan Manor II HUD auditee identification number: FHA/Contract 053-EE072 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2024 thru December 31, 2024 CAP Prepared By: Name: Kenya Owens Position: Vice President of Operations Teleph...
Name of auditee: Dolan Manor II HUD auditee identification number: FHA/Contract 053-EE072 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2024 thru December 31, 2024 CAP Prepared By: Name: Kenya Owens Position: Vice President of Operations Telephone: 336-944-5847 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation At the time of audit, we are in agreement with the findings. b. Action(s) Taken or planned on the finding Due to an oversight on management duplicate invoices was submitted and approve through HUD. We have since corrected and returned the duplicated funds in the amount of $2,077.59 from the operating account back to the reserves account. *Regional Compliance Manager will review prior RFR previously submitted.
View Audit 363000 Questioned Costs: $1
Finding 571919 (2024-005)
Significant Deficiency 2024
Blachly-Lane County Cooperative Electric Association
OR
Questioned Costs Allowable Costs / Cost Principles Cash Management
We will obtain written documentation of the period of performance for all applicable projects to ensure compliance.
We will obtain written documentation of the period of performance for all applicable projects to ensure compliance.
View Audit 362973 Questioned Costs: $1
Finding 571918 (2024-004)
Significant Deficiency 2024
Blachly-Lane County Cooperative Electric Association
OR
Questioned Costs Procurement, Suspension & Debarment § 200.320
Going forward, we will obtain and retain quotes via email and ensure that a sufficient number of qualified sources are solicited, in accordance with procurement guidelines.
Going forward, we will obtain and retain quotes via email and ensure that a sufficient number of qualified sources are solicited, in accordance with procurement guidelines.
View Audit 362973 Questioned Costs: $1
Finding 571917 (2024-003)
Material Weakness 2024
Blachly-Lane County Cooperative Electric Association
OR
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
As with Finding 2024-002, employees will now use the time tracking software to log fleet assets with time entries. All submissions will be reviewed and approved by someone other than the submitter or Line Foreman.
As with Finding 2024-002, employees will now use the time tracking software to log fleet assets with time entries. All submissions will be reviewed and approved by someone other than the submitter or Line Foreman.
View Audit 362973 Questioned Costs: $1
Finding 571915 (2024-001)
Material Weakness 2024
Blachly-Lane County Cooperative Electric Association
OR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management
For all future large-scale weather events, two employees will jointly pull materials and document quantities. Both will sign a material charge-out sheet. Any unused materials will be charged back to the appropriate work order.
For all future large-scale weather events, two employees will jointly pull materials and document quantities. Both will sign a material charge-out sheet. Any unused materials will be charged back to the appropriate work order.
View Audit 362973 Questioned Costs: $1
Finding 571911 (2024-001)
Significant Deficiency 2024
Fowler Christian Apartments Iii, Inc.
TX
Questioned Costs HUD Housing Programs Significant Deficiency
Replacement Reserve Deposits Recommendation: We recommend management implement a control to ensure the monthly transfer is completed automatically and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Replacement Reserve Deposits Recommendation: We recommend management implement a control to ensure the monthly transfer is completed automatically and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization agrees with the finding and the recommendation will be implemented. Controls implemented include scheduling of automatic transfers to our reserve for replacement savings account as well as updating our treasury standard operating procedures to ensure funds are available for the transfer. Monthly bank reconciliation will also confirm that the transfer occurred. Name(s) of the contact person(s) responsible for corrective action: Alex Lueth, VP of Finance Planned completion date for corrective action plan: June 2025
View Audit 362961 Questioned Costs: $1
Finding 571909 (2024-001)
Significant Deficiency 2024
Fowler Christian Apartments Ii, Inc.
TX
Questioned Costs HUD Housing Programs Significant Deficiency
Replacement Reserve Deposits Recommendation: We recommend management implement a control to ensure the monthly transfer is completed automatically and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Replacement Reserve Deposits Recommendation: We recommend management implement a control to ensure the monthly transfer is completed automatically and in accordance with the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization agrees with the finding and the recommendation will be implemented. Controls implemented include scheduling of automatic transfers to our reserve for replacement savings account as well as updating our treasury standard operating procedures to ensure funds are available for the transfer. Monthly bank reconciliation will also confirm that the transfer occurred. Name(s) of the contact person(s) responsible for corrective action: Alex Lueth, VP of Finance Planned completion date for corrective action plan: June 2025
View Audit 362958 Questioned Costs: $1
Finding 571895 (2024-004)
Significant Deficiency 2024
Leeway-Welton Housing Corporation
CT
Questioned Costs HUD Housing Programs Significant Deficiency
Unauthorized disbursements from the reserve fund were made. Recommendation: CLA recommends the Project return the withdrawn funds back to the reserve funds when the funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in respon...
Unauthorized disbursements from the reserve fund were made. Recommendation: CLA recommends the Project return the withdrawn funds back to the reserve funds when the funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has received the delayed rental income payments and is working to return the funds. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: May 30, 2025 If the U.S. Department of Housing and Urban Development (HUD) has questions regarding this plan, please call Sabine Cox at 203-230-4809 ext. 1005
View Audit 362935 Questioned Costs: $1
Finding 571892 (2024-001)
Significant Deficiency 2024
Leeway-Welton Housing Corporation
CT
Questioned Costs HUD Housing Programs Significant Deficiency
Deposits required by HUD were not made during fiscal year 2024 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2024 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned ...
Deposits required by HUD were not made during fiscal year 2024 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2024 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has received the delayed rental income payments and is working to make the back deposits. However, due to the turnover in management company the delay was extended. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: May 30, 2025
View Audit 362935 Questioned Costs: $1
Finding 571841 (2024-007)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services...
The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services based on needs and accessibility as opposed to confining them to centers was approved by the grantor agency through the programmatic reports which allowed expenses for gathering events, fitness camps, and activities for the Summer of Hope. This grant period ended September 27, 2024. Expected Implementation Date: June 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development
View Audit 362863 Questioned Costs: $1
Finding 571840 (2024-006)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to...
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to all P-card transactions as well as documentation to support the public purpose. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President
View Audit 362863 Questioned Costs: $1
Finding 571839 (2024-005)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Subrecipient Monitoring
The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project r...
The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project readiness and anticipated completion timelines; however, subsequent review and monitoring activities identified delays tied to financing, site control, and design completion. At present, the administration is evaluating if it wants to proceed with the project and what contract amendments would be stipulated. The Office of Community Development, working alongside its grant management consultant CSRS, recently initiated a detailed review of the project status and supporting documentation. This review culminated in the identification of potential deficiencies, including unresolved site control issues and the need for updated construction plans. An updated site plan, ownership verification, environmental remediation documentation, and full construction package are being actively pursued, and the developer has been provided a prioritized list of immediate action items to remedy outstanding issues if the project is going to proceed. To bring the project and agreement into compliance, the corrective actions noted below are actively being pursued. These corrective actions are intended to either return the project to a viable status under the existing agreement or establish the necessary conditions to invoke appropriate default provisions should remediation fail. These corrective actions include: Formal reassessment of project viability with CSRS, OCD, and project leadership, including a meeting scheduled for the week of July 1, 2025; Issuance of a formal notice to the developer requesting documentation of progress and corrective actions related to site control, tax clearance, design completion, and permitting; Evaluation of amendment or enforcement actions under the agreement, including potential restructuring of the loan timeline or initiating default proceedings if satisfactory progress is not demonstrated by mid-Q3 2025; Preparation of an updated commitment letter from the current administration to support the developer’s financial closing, contingent on demonstrated progress and documentation clearance, if the administration chooses to move forward with the project. Expected Implementation Date: September 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development
View Audit 362863 Questioned Costs: $1
Finding 571838 (2024-004)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
The Purchasing Director for the City-Parish has the authority as provided by the Code of Ordinances to approve emergency purchases upon review of the certification of the emergency by the user department. At the beginning of 2024, the Baton Rouge Police Department noted its patrol units were in less...
The Purchasing Director for the City-Parish has the authority as provided by the Code of Ordinances to approve emergency purchases upon review of the certification of the emergency by the user department. At the beginning of 2024, the Baton Rouge Police Department noted its patrol units were in less than standard conditions and a recent Police Academy graduating class of sworn officers compounded the need for viable units. At the same time, a nationwide supply chain crisis limited the availability of vehicles for purchase. Multiple quote requests from vendors across Louisiana confirmed a lack of available inventory including the Louisiana State Contract vendor as well as a piggyback contract for the Jefferson Parish Sheriff’s Office. After an exhaustive search, a single vendor was located who had an inventory of matching vehicles on hand for offer within a limited time frame. In an effort to not compromise public safety, an emergency purchase was utilized which was signed by both the Police Chief and the Purchasing Director. As required, notice was given by publishing in the newspaper. Expected Implementation Date: June 2025 Contact person: Philip Gore, Interim Director, Purchasing Division
View Audit 362863 Questioned Costs: $1
Finding 571837 (2024-003)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President
View Audit 362863 Questioned Costs: $1
Finding 571835 (2024-008)
Significant Deficiency 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
The amendment in question did not constitute a material change in the scope, nature, or intent of the original procurement. The additional funding awarded was consistent with the original services solicited and did not involve new activities or substantially alter the deliverables or performance sta...
The amendment in question did not constitute a material change in the scope, nature, or intent of the original procurement. The additional funding awarded was consistent with the original services solicited and did not involve new activities or substantially alter the deliverables or performance standards initially procured. As such, the amendment fell within the bounds of the original competitive process and was not required to be procured. The City-Parish procurement policy allows for amendments when they do not exceed the original scope of work or introduce fundamentally different services. The amendment was processed with full documentation of cost reasonableness, continued eligibility under the applicable grant program and internal approval. Therefore, we assert that the contract amendment was executed in accordance with both HUD and local procurement requirements and no formal procurement was necessary. To strengthen internal controls and ensure full alignment with federal procurement requirements, the OCD will document and reinforce internal procedures outlining when procurement is or is not required for amendments within the original scope. Procurement training is ongoing. The OCD staff will conduct refresher training with procurement and program personnel on contract amendment procedures and documentation requirements. Expected Implementation Date: August 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development
View Audit 362863 Questioned Costs: $1
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