Corrective Action Plans

Finding 393370 (2023-004)

Significant Deficiency 2023

City of Fosston

MN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Contact Person - Cassandra Heide, City Administrator Corrective Action Plan - Will establish a procedure to review certified payrolls. Completion Date - Immediately

View Audit 303628

Finding 393367 (2023-003)

Significant Deficiency 2023

City of Fosston

MN

Internal Control / Segregation of Duties Special Tests & Provisions

Contact Person - Cassandra Heide, City Administrator Corrective Action Plan - Will establish a procedure to ensure all revenue is properly accounted for. Completion Date - Immediately

View Audit 303628

Finding 393364 (2023-010)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs HUD Housing Programs Special Tests & Provisions

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Processes are being updated to include a monthly reconciliation of program equity to be performed by Finance staff in cooperation with Program staff. Finance staff are undergoing substantial training to improve both programmatic understanding and financial systems knowledge. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and John Morrison, Controller Planned completion date for corrective action plan: Training in progress with reconciliation process to be completed by June 30, 2024.

View Audit 303627 Questioned Costs: $1

Finding 393361 (2023-009)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Explanation of disagreement with audit finding: T...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority implements controls in order to ensure reporting requirements are met in accordance with applicable grant agreements and regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Action planned/taken in response to finding: The Director of HCVP Operations and the Director of HCVP Administration will each independently review their portions of the SEMAP certifications that apply to their business units and sign off. Once complete, all SEMAP certifications for the HCVP will be forwarded to the Director of Rental Assistance and Compliance for final review/validation. The Director of Rental Assistance and Compliance will be responsible for directly submitting validated SEMAP data to HUD. Name(s) of the contact person(s) responsible for corrective action: Lenzy Morris, HCVP Director of Operations, Yolanda Dennison, HCVP Director of Administration, and Lisa T. Wilkerson, Director of Rental Assistance and Compliance Planned completion date for corrective action plan: Effective with fiscal year 2024 SEMAP certification.

View Audit 303627

Finding 393358 (2023-008)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs Eligibility HUD Housing Programs

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Current processes in place require collection and review of documentation by individual HPC assigned to a particular file. Upon transfer to the associated administrative team member, a second review is to be conducted to verify all required documentation is present. Any omissions require the HPC to reach out and supply mission documentation before action can be processed. We also secured a contract with The Work Number solution to assist with third party income verifications. Name(s) of the contact person(s) responsible for corrective action: Entire HCVP team and management. Planned completion date for corrective action plan: Currently implemented and ongoing.

View Audit 303627 Questioned Costs: $1

Finding 393355 (2023-007)

Significant Deficiency 2023

South Carolina State Housing Finance and Development Authority

SC

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority sets up a separate interest-bearing account and executes a depository agreement with their financial institution and HUD; alternatively, we recommend that the Authority obtains a waive...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority sets up a separate interest-bearing account and executes a depository agreement with their financial institution and HUD; alternatively, we recommend that the Authority obtains a waiver from this requirement if local regulation prohibits the Authority from following 24 CFR section 982.156. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Housing Voucher Cluster funds are held by the Treasurer for the State of South Carolina. The depository agreements in place are between the depository institution and the state Treasurer. SC Housing submitted a waiver request to the local HUD field office on March 29, 2023. We followed up on the request most recently on January 24, 2024 and to date, no response has been received. In the meantime, SC Housing is continuing to work with the State Treasurer’s Office to identify a solution that would allow SC Housing to enter into a general depository agreement (GDA) that would provide third party rights to HUD. Modifications have been made to the state financial accounting sytems to track the funds in question separately, but we are trying to determine how, and even if, the funds can be housed in a separate bank account, while still adhering to state regulation. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and Lisa Wilkerson, Director of Rental Assistance and Compliance Planned completion date for corrective action plan: Waiver request submitted to HUD local field office on March 29, 2023. Alternative solution is in discussion with State Treasurer’s Office .

View Audit 303627

Finding 393354 (2023-006)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Material Weakness Period of Performance Reporting § 200.344

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements an internal control over compliance to evidence the expenses are approved to be charged to the grant. Explanation of disagreement with audit finding: There is no disagreeme...

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements an internal control over compliance to evidence the expenses are approved to be charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Monthly reports are provided for Cost Distribution by Deputy Director of Financial Operations to Deputy Director Programs for review of appropriate charging. Corrections are provided back to Finance and made in the financial system. Name(s) of the contact person(s) responsible for corrective action: Ellen Eudy, Deputy Director, Financial Operations and Marni Holloway, Deputy Director, Programs Planned completion date for corrective action plan: June 30, 2024

View Audit 303627

Finding 393353 (2023-005)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Material Weakness Reporting Internal Control / Segregation of Duties

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained to support amounts reported. Review and approval of the amounts reported to Treasury should be documented. Explanation o...

COVID-19 Emergency Rental Assistance – Assistance Listing Number 21.023 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained to support amounts reported. Review and approval of the amounts reported to Treasury should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: SC Housing is in the process of data transfer and will have direct access to review data and provide reports supporting entry in to the Treasury Portal. Name(s) of the contact person(s) responsible for corrective action: Gina Connelly, Emergency Housing Manager (with GuideHouse), Marni Holloway, Deputy Director of Programs Planned completion date for corrective action plan: Implementing and will be ongoing through the sunset dates of each program.

View Audit 303627

Finding 393350 (2023-004)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

HUD Housing Programs Special Tests & Provisions Material Weakness

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with ...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend that the Authority designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: All initial lease-ups, other change of units, and rent increases are reviewed by the Director of HVCP Operations for confirm that rent reasonableness was performed prior to the effective date of the application action. Name(s) of the contact person(s) responsible for corrective action: Lenzy Morris, HCVP Director of Operations. Planned completion date for corrective action plan: Currently implemented and ongoing.

View Audit 303627

Finding 393347 (2023-003)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs Special Tests & Provisions HUD Housing Programs

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements ...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Monthly Failed Item Report Review: • Director of Operations is generating and reviewing a monthly failed HQS inspection report o Have units been re-inspected? o If not, why? o Prompt abatement action immediately, if necessary ▪ Management will issue written authorization to abate within the HUD required timeframe Reinspection letter o Staff required to monitor 24-hour correction time frame and move to abate subsidy for those that remain non-compliance without reasonable justification/documentation of repair ▪ Requests for extensions on 24-hour cures will not be granted o Deficiencies which provide a 30-day cure period are monitored and re-inspected within the allowed 30-day window, unless satisfactory proof of cure has been submitted prior to this time ▪ Reasonable written requests for extensions may be granted if it is determined that the owner has made a good faith effort to remedy identified issues but are unable to meet the 30-day time frame due to reasons beyond their control o Will be reviewed by senior management to determine abatements required Name(s) of the contact person(s) responsible for corrective action: Lenzy Morris, HCVP Director of Operations and Lisa T. Wilkerson, Director of Rental Assistance and Compliance Planned completion date for corrective action plan: Currently implemented and ongoing.

View Audit 303627 Questioned Costs: $1

Finding 393344 (2023-002)

Material Weakness 2023

South Carolina State Housing Finance and Development Authority

SC

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that required HQS and QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that required HQS and QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Periodic HQS Inspections: Procedures are in place that require staff to generate a listing of all properties requiring inspection between ninety to one hundred and twenty days prior to the scheduled inspection date. Each unit under HAP contract must be inspected prior to execution of the initial lease and prior to execution of the HAPcontract and no less than biennially per our HUD-approved Administrative Plan (not annually) thereafter to confirm the unit continues to meet minimum HUD requirements. This report is generated a minimum of once monthly to assist with scheduling. The report and scheduling of inspections is monitored by the Director of Housing Choice Voucher Operations. Procedures have been updated to require that the Director of Rental Assistance and Compliance review all inspections completed after the date due and the accompanying explanation for the delay. Acceptable reasons for delay should be validated as beyond Authority control and documented accordingly. Management will track and analyze the data generated from the late inspections to identify patterns and implement additional corrective actions as warranted. QC Inspections: As of March 28, 2024, all 2024 fiscal year QC inspections have been completed. Ongoing, all required inspections will be completed no later than the end of each fiscal year. A status report documenting all efforts and results will be submitted monthly to the Director of Rental Assistance and Compliance. Management will track and analyze the data generated from these inspections to assure all program inspections are consistent and compliant and that any patterns identified are effectively addressed with additional training, etc. as warranted. Note: As of March 26, 2023, the HCVP is undergoing a minor departmental restructure, final effective date is undetermined at this time however, all parties are actively engaged in implementing the approved changes. One of the modifications includes the designation of one particular senior inspector as the official QC inspection team lead. The designation of this individual as the project lead will assure that QC inspections will be completed timely and in compliance with regulatory requirements. Name(s) of the contact person(s) responsible for corrective action: Wallace Preston, Training/HQS QC Manager, Lenzy Morris, HCVP Director of Operations and Lisa T. Wilkerson, Director of Rental Assistance and Compliance Planned completion date for corrective action plan: On track to demonstrate compliance with fiscal year ending June 30, 2024 and each fiscal year thereafter.

View Audit 303627

Finding 393343 (2023-004)

Material Weakness 2023

Cable Telecommunications Association of New York, Inc.

NY

CTANY agrees with the recommendation that cash transfers warrant a formal review/approval process. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the cash transfer...

CTANY agrees with the recommendation that cash transfers warrant a formal review/approval process. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the cash transfer process is adequately documented and approved.

View Audit 303623

Finding 393342 (2023-003)

Material Weakness 2023

Cable Telecommunications Association of New York, Inc.

NY

CTANY agrees with the recommendation that the net asset starting balance be analyzed for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the net asset sta...

CTANY agrees with the recommendation that the net asset starting balance be analyzed for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure the net asset starting balance is monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

View Audit 303623

Finding 393341 (2023-002)

Material Weakness 2023

Cable Telecommunications Association of New York, Inc.

NY

CTANY agrees with the recommendation that accounts payable and related expenses should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure ac...

CTANY agrees with the recommendation that accounts payable and related expenses should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts payable and related expenses are constantly monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

View Audit 303623

Finding 393340 (2023-001)

Material Weakness 2023

Cable Telecommunications Association of New York, Inc.

NY

HUD Housing Programs

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure ...

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past two years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the Treasurer of CTANY has taken QuickBooks related courses and plans to take additional continuing education as an added measure to ensure proper managing of the books and accounting records per the recommendations of this audit report.

View Audit 303623

Finding 393338 (2023-001)

Significant Deficiency 2023

Winslow Gardens

RI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Finding 2023-001 The Organization does not have the required insurance coverage determined by HUD and exposes themselves to potential liability. Program Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding Tw...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Finding 2023-001 The Organization does not have the required insurance coverage determined by HUD and exposes themselves to potential liability. Program Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding Two months of gross potential receipts was in excess of the Fidelity Bond maintained by the Organization. Statement of Concurrence or Non-Concurrence Management concurs with this finding. Corrective Action Effective February 5, 2024, the Organization had increased their Fidelity Bond coverage for the 2024 fiscal year. Name of Contact Person Joseph Durand Projected Completion Date February 5, 2024

View Audit 303617

Finding 393337 (2023-002)

Significant Deficiency 2023

Southwest Kansas Area Agency on Aging, INC

KS

HUD Housing Programs Significant Deficiency

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002: Section 8 Housing Choice Voucher Program CFDA 14.871 Condition: The Organization did not maintain documentation on file that a redetermination of reasonable rent was completed prior to the contract anniversary. We noted the rent was reasonable...

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002: Section 8 Housing Choice Voucher Program CFDA 14.871 Condition: The Organization did not maintain documentation on file that a redetermination of reasonable rent was completed prior to the contract anniversary. We noted the rent was reasonable, however, there was no documentation of the Organization testing rent reasonableness in seven different tenant files. Criteria: The Organization must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the housing assistance payment contract). 24 CFR 982.507. Cause: The Organization failed to maintain documentation in the tenant file. Effect: There is potential of renewing rent to owner agreements in excess of Fair Market Rent. Recommendation: Management should document the redetermination of rent reasonableness in accordance with 24 CFR 982.507. Grantee Response: Management agrees with the finding and will properly document reasonable rent going forward.

View Audit 303607

Finding 393336 (2023-001)

Significant Deficiency 2023

Southwest Kansas Area Agency on Aging, INC

KS

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Section 8 Housing Choice Voucher Program – CFDA 14.871 Grant Period: Year ended September 30, 2023 Condition: The Organization did not complete the Housing Quality Control Inspection Test to properly implement all the requirements of 2 CFR Sec...

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Section 8 Housing Choice Voucher Program – CFDA 14.871 Grant Period: Year ended September 30, 2023 Condition: The Organization did not complete the Housing Quality Control Inspection Test to properly implement all the requirements of 2 CFR Section 982.405 of Title 2 U.S. Code of Federal Regulations Part 982, Section 8 Tenant-Based Assistance: Housing Voucher Program. Criteria: In accordance with 2 CFR Section 982.405(b), PHA’s must conduct supervisory quality control HQS (Housing Quality Standards) inspections. Cause: The Organization’s did not complete their internal review of the HQS standards as required by Section 982.405(b). Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without verifying these procedures, there is a higher risk of noncompliance with program compliance requirements. Recommendation: Management should perform a supervisory quality control over the HQS inspections. The inspection should follow the guidelines set forth in 24 CFR 985.2. Grantee Response: Management agrees with the finding and will complete the Quality Control Inspection going forward.

View Audit 303607

Finding 393327 (2023-010)

Material Weakness 2023

Troy Public Schools

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2023-010: Wage Rate Compliance Response: The District will implement internal controls to ensure that all construction vendor contracts will include prevailing wage clauses and weekly certified payrolls are received.

View Audit 303602

Finding 393326 (2023-001)

Significant Deficiency 2023

Johnson City Housing Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2023-001: Administration of the waiting list 24CFR 982.204 states "except for special admissions, participants must be selected from the PHA waiting r list. The PHA must select participants f om the waiting list in accordance with admission policies in the PHA administrative Plan. Management...

Finding 2023-001: Administration of the waiting list 24CFR 982.204 states "except for special admissions, participants must be selected from the PHA waiting r list. The PHA must select participants f om the waiting list in accordance with admission policies in the PHA administrative Plan. Management did not keep a stagnant copy of the waiting list. The list in the software is perpetual, removing tenants as they are housed. There is no way to test new move-ins were pulled in accordance with the PHA Administrative Plan. Corrective Action Plan: The Johnson City Housing Authority will keep a copy of the waiting list for each program as participants are pulled to lease or receive a voucher. Each list will contain notations concerning tenants that did not lease or attend a briefing. Anticipated Completion Date: Currently in progress and we have contacted our software vendor to see if they can help with a report for this.

View Audit 303601

Finding 393290 (2023-001)

Significant Deficiency 2023

Arbor Park School District No. 145

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 303591

Finding 393288 (2023-001)

Material Weakness 2023

Grambling Housing Authority

LA

Procurement, Suspension & Debarment

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Procurement and Special T...

GRAMBLING HOUSING AUTHORITY 300 B.T. Woodard Circle Grambling, LA 71245 Phone No. (318) 247-6035 Fax No. (318) 247-6554 HOUSING AUTHORITY OF GRAMBLING, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Procurement and Special Tests Condition: (a)-The Authority should follow its procurement policy, which complies with state and federal regulations. Louisiana Revised Statute 39:1702, for required expenditures in excess of $5,000 but less than $15,000, requires quotes from at least three vendors by telephone, or in writing. Purchases in excess of $15,000 require more strict procedures, depending on the dollar amount. If an item(s) cost less than $5,000 but it is reasonable that the Authority will require more of the same item in the audit year, then three quotes are required. For example, assume the Authority purchases several refrigerators that total to $4,500. If it reasonable to assume that the Authority will need more than another $500 of refrigerator purchases in the audit year, then three quotes are needed on the initial purchase. (b)-Federal regulations require that monitoring of construction or rehabilitation-type expenses be documented in writing. Monitoring notes of construction progress, lack of progress, or issues such as contractor delay must be timely available and available to third parties. There are no required forms or format. Corrective Action Planned I am Sharon Dixon, Executive Director and Designated Person to answer this audit finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Sharon Dixson, Executive Director Telephone: (318) 247-6035 Housing Authority of Grambling, Louisiana Fax: (318) 247-6554 596 College Ave Grambling, LA 71245 Anticipated Completion Date- September 30, 2024

View Audit 303590

Finding 393287 (2023-002)

Material Weakness 2023

B'nai B'rith Iii, Inc.

MA

Questioned Costs HUD Housing Programs

b. Finding 2023-2; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should make monthly deposits to its replacement reserve in accordance with program documents with HUD. ii. Planned Corrective Action a. Management funde...

b. Finding 2023-2; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should make monthly deposits to its replacement reserve in accordance with program documents with HUD. ii. Planned Corrective Action a. Management funded the $2,963 shortfall on February 16, 2024. In addition, management has communicated with the staff the importance of timely replacement reserve deposits and compliance with this requirement to ensure that all required deposits are made as established by HUD. In addition, management will implement a process to transfer the funds via an ACH process to ensure time funding of the reserve. iii. Anticipated Completion Date a. Corrective actions are in process.

View Audit 303580 Questioned Costs: $1

Finding 393286 (2023-001)

None 2023

B'nai B'rith Iii, Inc.

MA

HUD Housing Programs Subrecipient Monitoring Reporting

a. Finding 2023-1; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure the EIVs are run timely up to 120 days prior to the annual recertification date. ii. Planned Corrective Action a. Management has communicat...

a. Finding 2023-1; Section 202 Capital Advance, CFDA 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure the EIVs are run timely up to 120 days prior to the annual recertification date. ii. Planned Corrective Action a. Management has communicated with the staff, the importance of timely EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with this requirement to ensure EIVs are run within an appropriate time frame. iii. Anticipated Completion Date a. Corrective actions have been completed.

View Audit 303580

Finding 393284 (2023-001)

Significant Deficiency 2023

Millennium - Janesville I, Inc.

IL

HUD Housing Programs Eligibility

Statement of condition #2023-001: During the year ended September 30, 2023, 1 of 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at ...

Statement of condition #2023-001: During the year ended September 30, 2023, 1 of 2 resident files selected for testing under the HUD Consolidated Audit Guide was unable to be located by the Agent. Recommendation: The current Management Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Management Agent should ensure that the resident files include all properly executed and documented resident eligibility forms. Action(s) taken or planned on the finding: Management intends to update all resident files as needed to include all resident eligibility forms to ensure the Property is in compliance during the year ended September 30, 2024.

View Audit 303576

Corrective Action Plans

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