Corrective Action Plans

Finding 29139 (2022-001)

None 2022

Piazza Apartments

FL

Cash Management HUD Housing Programs Reporting

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit peri...

Oversight Agency for Audit, Piazza Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for Elderly, CFDA 14.157 Recommendation: The Project should return the excess withdrawals to the replacement reserve account. Action Taken: Management has incorporated 9250 training into both the new hire training and the annual managers conference training. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 29890

Finding 29136 (2022-002)

Material Weakness 2022

Bloomfield School District

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be verified with a sign-off by the Superintendent and compared to the supporting funds ledger. Anticipated Completion Date: FY23 SEFA

View Audit 29735

Finding 29132 (2022-003)

Material Weakness 2022

Bloomfield School District

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Repor...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Report and ensure the amounts reported agree to the underlying records. Anticipated Completion Date: Effective for the next Annual Report due

View Audit 29735

Finding 29104 (2022-003)

Significant Deficiency 2022

Abiding Peace Senior Housing Corporation

NJ

Questioned Costs HUD Housing Programs Significant Deficiency

Planned Corrective Actions: We will ask vendors to provide invoices in a timely manner; review invoices more carefully; inform Accounting Dept of vendor activity in December for which an invoice has not been received during the month of December.

View Audit 30255 Questioned Costs: $1

Finding 29103 (2022-002)

Significant Deficiency 2022

Abiding Peace Senior Housing Corporation

NJ

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file a...

Planned Corrective Actions: We will re-enforce the use of the move in/recertification file checklist as a tool for project managers to utilize. We will also conduct at a minimum, semi-annual in-house refresher sessions. In addition, we will conduct file reviews for move ins and perform random file audits on annual recertifications.

View Audit 30255

Finding 29102 (2022-001)

Material Weakness 2022

Eventide

MN

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-001 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA #10.766 Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures of federal awards and accompanying notes to the co...

Finding 2022-001 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA #10.766 Finding Summary: Eide Bailly LLP assisted in the preparation of our draft consolidated schedule of expenditures of federal awards and accompanying notes to the consolidated schedule of expenditures of federal awards. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: Eventide will work with auditors going forward to understand the requirements for the consolidated schedule of expenditures of federal awards. Anticipated Completion Date: 6/30/23

View Audit 24566

Finding 29101 (2022-003)

Material Weakness 2022

Eventide

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a lost revenue calculation error of $141,573 on the HHS special repor...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: The Organization had a lost revenue calculation error of $141,573 on the HHS special reports causing a difference to the actual lost revenues (i.e. there were more lost revenues reported on the HHS special report). There were no questioned costs. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the Vice President of Finance if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. The calculation of lost revenues was updated on the period 4 report which was submitted to HHS. Anticipated Completion Date: 3/31/23

View Audit 24566

Finding 29100 (2022-002)

Material Weakness 2022

Eventide

MN

Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing. There was also no formal review over tracking of other sources of funding to ensure that expenses claimed for the program were not claimed by other funding sources. The Organization's calculation of lost revenue claimed under the federal program as an allowable cost contained no formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the Vice President of Finance if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. Use of funds reports that are prepared for submission to HRSA will be reviewed by the CEO. That review will be formalized by an acknowledgement email. These processes were implemented with our Report 3. Anticipated Completion Date: 7/1/22

View Audit 24566

Finding 29099 (2022-002)

Material Weakness 2022

Jackson Municipal Airport Authority

MS

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and b...

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and balance was created between Finance, Capital Project, and Procurement Departments to reconcile, evaluate, and manage construction projects on a monthly basis to ensure proper documentation and tracking. Management will add an additional requirement to include this as part of the accounts payable process. Anticipated Completion Date Complete by September 30, 2022 Responsible Contact Person Rico Owens, Senior Accountant

View Audit 24564

Finding 29097 (2022-001)

Material Weakness 2022

Western Idaho Community Action Partnership, Inc.

ID

Internal Control / Segregation of Duties

2022-001: Segregation of Duties Corrective Action Plan: The Organization has implemented a new software that has built in approvals. The new software prevents any invoice from being processed until it has appropriate approval for the invoice. This will prevent any future invoices from being proces...

2022-001: Segregation of Duties Corrective Action Plan: The Organization has implemented a new software that has built in approvals. The new software prevents any invoice from being processed until it has appropriate approval for the invoice. This will prevent any future invoices from being processed until they have been approved by someone that did not input the invoice. Contact Person: Connie Kreps - Interim Chief Executive Officer Anticipated Completion Date: The software has already been implemented.

View Audit 24841

Finding 29096 (2022-002)

Significant Deficiency 2022

The Housing Fund, Inc.

TN

Period of Performance Reporting

Finding 2022-002: Internal Control over Compliance with Period of Performance and Noncompliance of Period of Performance and Reporting Condition: The period of performance compliance requirement related to total expenditures and close of financial products was not met. As of September 30, 2022, the...

Finding 2022-002: Internal Control over Compliance with Period of Performance and Noncompliance of Period of Performance and Reporting Condition: The period of performance compliance requirement related to total expenditures and close of financial products was not met. As of September 30, 2022, the Agency expended approximately 50% of the CDFI RRP Assistance of which approximately 36% was in closed financial products. Additionally, the Agency did not provide a narrative explanation of the failure. Management Response: We acknowledge this finding. Corrective Action Plan: Management had prepared the budgeted expenditures below for the CDFI-RRP Award. Shared Equity Resources $ 1,300,000 Housing Resiliency Fund $ 100,000 Income Assistance $ 125,000 Mortgage Assistance $ 27,325 Admin Fee $ 273,940 Total Grant $ 1,826,265 Management has hired staff in Period 1 and provided marketing and training to fully execute the above $1.3MM expenditures related to the Shared Equity Resources portion of the award. THF was in the process of expending the final resources available from a corporate grant to support the Housing Resiliency Fund in Period 1 before utilizing the CDFI-RRP Award resources for this purpose. Management has been tracking the progress on the above budgeted uses and currently has utilized 96% of the grant resources as of June 30, 2023. Management will utilize 100% of the resources by the end of the second period of performance and be in compliance of utilizing 100% of the award by the end of Period of Performance 2. Tracking of utilization to date is below: [see report for table] This corrective action plan will be 100% completed by 09/30/23.

View Audit 28963

Finding 29095 (2022-001)

Significant Deficiency 2022

Belmeno - Hope Harbor Housing Dba Belmeno Manor

CA

HUD Housing Programs

U.S. Department of Housing and Urban Development Belmeno Hope Harbor Housing dba Belmeno Manor respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Firm: Douglas & Bhagat CPA Services, Inc., 100 East Thousand Oaks Blvd. Suite 202, Thousand Oaks, CA 9136...

U.S. Department of Housing and Urban Development Belmeno Hope Harbor Housing dba Belmeno Manor respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Firm: Douglas & Bhagat CPA Services, Inc., 100 East Thousand Oaks Blvd. Suite 202, Thousand Oaks, CA 91360 Audit Period: Year ended June 30, 2022. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding No. 2022-001 Recommendation: Assignment of responsibility to the Sponsor (HOPE, Inc.) and Board of Directors that the audited financial statements are timely submitted to HUD Real Estate Assessment Center (REAC). No changes to management companies will be made without discussion with independent auditor . Action Taken: The Sponsor and Board of Directors will consult with the independent auditor in the future before making any changes to management companies so they can plan accordingly FINDINGS ? FEDERAL AWARD PROGRAM AUDITS None

View Audit 29955

Finding 29094 (2022-001)

Material Weakness 2022

Community Plus Federal Credit Union

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

Issue ?Reporting is completed by submitting a Uses of Award Report by answering a series of questions on the CDFI Fund?s AMIS webpage. For the Uses of Award Report which was due on March 31, 2022, the submission did not occur until June 28, 2022. When initially submitting the Uses of Award Report ...

Issue ?Reporting is completed by submitting a Uses of Award Report by answering a series of questions on the CDFI Fund?s AMIS webpage. For the Uses of Award Report which was due on March 31, 2022, the submission did not occur until June 28, 2022. When initially submitting the Uses of Award Report in March 2022, the on-line submission through AMIS was not properly completed. Action Plan 1? The report will be completed a minimum of two weeks before the deadline. This will be documented in the form of a screenshot and retained in records. Action Plan 2? Upon submission the credit union will verify the report was received. This will be documented in the form of a screenshot and retained in records. Contact: Michael Daugherty, President/CEO, manager@cplusfcu.org Anticipated completion date: 12/15/2022

View Audit 29992

Finding 29092 (2022-001)

Significant Deficiency 2022

Madisonville Consolidated Independent School District

TX

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us...

Finding 2022.001 PREVAILING WAGE REQUIREMENTS Contact person: Kelley Terry, Business Manager Corrective action planned: 1) MCISD requested Collier Construction to provide the weekly certified payroll reports that are in compliance with 29 CFR 5.5(a)(3) around December 8, 2022. They provided us the Wage survey information that we forwarded to the Auditor. 2) MCISD administration had a meeting to discuss Internal Controls. Effective immediately, any future Construction projects MCISD will include in our contracts the Wage Rate and the DOL requirements. Anticipated completion date: MCISD will follow up with Collier Construction when they open back up on Tuesday, January 17, 2023, to let them know we are expecting the certified weekly payroll reports as soon as possible.

View Audit 29317

Finding 29087 (2022-003)

Material Weakness 2022

Henderson County, North Carolina

NC

Questioned Costs Eligibility Allowable Costs / Cost Principles

Single Audit Finding 2022-003 Material Weakness and Nonmaterial Noncompliance ? Allowable Costs and Eligibility See Co...

Single Audit Finding 2022-003 Material Weakness and Nonmaterial Noncompliance ? Allowable Costs and Eligibility See Corrective Action Plan for chart / table.

View Audit 29366 Questioned Costs: $1

Finding 29085 (2022-002)

None 2022

Henderson County, North Carolina

NC

Allowable Costs / Cost Principles Cash Management

Single Audit Finding 2022-002 Non-Material Non-Compliance ? Allowable Costs See Corrective Action Plan for chart / t...

Single Audit Finding 2022-002 Non-Material Non-Compliance ? Allowable Costs See Corrective Action Plan for chart / table.

View Audit 29366

Finding 29084 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Williamson

WV

Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking § 200.326

2022 ? 001 ALN 14.850 Public and Indian Housing ? Special Tests & Provisions ? Wage Rate Requirements The Executive Director acknowledges the findings and the Authority?s ...

2022 ? 001 ALN 14.850 Public and Indian Housing ? Special Tests & Provisions ? Wage Rate Requirements The Executive Director acknowledges the findings and the Authority?s management is currently implementing the necessary changes to remediate these noncompliance instances. Person Responsible for Correction of Finding: Pauline Sturgill, Executive Director Projected Completion Date: June 30, 2023

View Audit 29316

Finding 29083 (2022-004)

Significant Deficiency 2022

City of Torrington, Connecticut

CT

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding 2022-004 Procurement Suspension and Debarment Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement...

Finding 2022-004 Procurement Suspension and Debarment Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The City has updated the policy to be in line with Uniform Guidance. Name of Contact Person Robin Stanziale Projected Completion Date January 30, 2023

View Audit 29138

Finding 29082 (2022-003)

Significant Deficiency 2022

City of Torrington, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. ...

Finding 2022-003 ARPA Reporting Significant Deficiency ? Internal Control over Financial Reporting Description of Finding Controls over Project and Expenditure Reports did not exist to ensure accuracy of submitted data. Statement of Concurrence or NonConcurrence Management agrees with the finding. Corrective Action The City will institute proper controls to ensure any reporting is prepared and reviewed by different individuals. Name of Contact Person Robin Stanziale Projected Completion Date June 30, 2023

View Audit 29138

Finding 29066 (2022-001)

Material Weakness 2022

Oakland Intrgrated Healthcare Network, Inc.

MI

Material Weakness Special Tests & Provisions

2022-001, 2021-001 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - SLIDING FEE - Contact Person - Patricia Fournier, CFO Completion Date - 11/01/2022. Finding ? We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested did not have sliding fee applications, 13 out of ...

2022-001, 2021-001 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - SLIDING FEE - Contact Person - Patricia Fournier, CFO Completion Date - 11/01/2022. Finding ? We tested 60 sliding fee encounters and noted that 3 of 60 sliding fee encounters tested did not have sliding fee applications, 13 out of 60 patients were discounted the wrong amount, 2 out of 60 patients sliding fee applications could not be located. We recommend the Organization continue with the corrective action plan implemented in the prior year in response to audit finding 2021-001 to ensure sliding fee applications are completed before encounters are billed. We recommend that management continue to review and monitor the internal sliding fee application auditing process for further improvements and consider increasing sample sizes. Response and Resolution: RESOLUTION: 1. Staff Training. The onset of COVID, staff turnover, and the abrupt implementation of Telehealthcaused some gaps in the adherence of processes such as sliding fee application updates. Honordeveloped and implemented an in-depth monthly training for front-end processes. The trainingincludes patient check-in, insurance verification, and sliding fee application completion. Participantscomplete a test to ensure the necessary knowledge and skills were obtained during the training. If theparticipant?s score is under our benchmark, they will complete the training again. This training isrequired for all front-end staff and practice managers. Staff will complete the training as part of newemployee on-boarding. Staff will also be required to complete an annual update training. 2. Dashboard Reporting & Sample Testing. A need for more immediate accountability was determinedin review of the clinic site infrastructure. Honor developed and implemented a daily dashboard to beused by the Practice Manager to monitor prior day visits to ensure that all patient check-in, insuranceverification, and sliding fee applications information is input correctly. In addition, the dailydashboards are audited by our Risk Management team weekly and the number of reviews will beincreased to 25% of the total weekly charts. These audits include verifying the sliding fee applicationis completed correctly with a signature, the slide was input correctly in the EHR, and a proof of incomeis attached. These weekly audits are accumulated monthly and reported to management for review.A new workflow process will be developed to ensure that appropriate on-site staff view the slideinformation in the EHR to ensure it matches the sliding fee application and proof of income. 3. Review Current Policy and Application ? Honor will review the current sliding fee application and policy. The review will include a patient survey to determine if our application is appropriate for our patient population to complete. Honor will also determine if requiring proof of income is a barrier to care for our patients. Management will explore all Federal, State and local regulations and guidelines to ensure our policy stays within these regulations.

View Audit 29125

Finding 29065 (2022-002)

Material Weakness 2022

Oakland Intrgrated Healthcare Network, Inc.

MI

Allowable Costs / Cost Principles Material Weakness

2022-002 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - FRINGE BENEFITS Contract Person - Patricia Fournier, CFO Completion Date - 10/01/2022 Finding - We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. We recommend that fringe benefits be charge...

2022-002 - MATERIAL WEAKNESS AND MATERIAL NONCOMPLIANCE - FRINGE BENEFITS Contract Person - Patricia Fournier, CFO Completion Date - 10/01/2022 Finding - We noted fringe benefits were charged based on a flat budgeted percentage rather than actual expenses. We recommend that fringe benefits be charged to grants based on the actual expenses to ensure costs are allowable and do not result in a potential takeback of funds. Response and Resolution: RESOLUTION: Honor revised the process for allocating and recording fringe benefits in our accounting system. Incoming vendor invoices for fringe benefits are posted to a pre-paid account until the time for the cost to be recognized as an expense. Actual fringe benefit costs are recognized as an expense with each payroll. The fringe benefit cost is allocated by employee to the appropriate location and funding source at the time of payroll. These actual expenses are then reported on all funder financial summary reports.

View Audit 29125

Finding 29064 (2022-001)

None 2022

Partnership for Seniors, Inc. Dba Leeds Housing for the Elderly

FL

HUD Housing Programs Cash Management Reporting

Oversight Agency for Audit, Partnership for Seniors, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of indep...

Oversight Agency for Audit, Partnership for Seniors, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2021 through September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to appropriately and timely identify surplus cash at each fiscal year-end and deposit those funds in the residual receipts account within 90 days after the Project?s fiscal year-end. Action Taken: The former accountant did not request a timely transfer of the surplus. All current accountants have been trained on the proper surplus cash procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 29112

Finding 29063 (2022-001)

Significant Deficiency 2022

Genesis Nonprofit Housing Corporation

MI

Eligibility HUD Housing Programs Significant Deficiency

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" t...

The Corporation contacted the local Continuum of Care and regional HUD office in an effort to verify the required number of units occupied by individuals meeting the definition of "homeless". The local Continuum of Care had no record of the original grant agreement or required number of "homeless" to be served. The Corporation contacted three staff in the regional HUD office, including the staff that had been our representative for annually renewed operation and support service grants for the two projects. Regional HUD staff were not able to provide a copy of the original grant agreements which would indicate the number of persons to be served by each project. HUD staff stated that they do not keep copies of grant agreements longer than seven years. Corporation management will continue to work with HUD personnel to determine the continuing compliance requirements of the Continuum of Care funding received for initial construction or rehabilitation. Corporation management will continue to serve individuals meeting the definition of homelessness at its two projects and document evidence in the file.

View Audit 28958

Finding 29059 (2022-002)

Significant Deficiency 2022

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management te...

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management team and staff who are responsible for selecting housing units for the Fortitude MD program receive training on how to determine if the proposed rent meets the fair market rent (FMR). For leases that include utilities within the base rent, Case Management will make sure that there is a breakdown of the total proposed rent that shows the Base Rent Rate, Utility Portion, and Other miscellaneous expenses is appropriately documented. At time of sign off on the Lease Up packet, the Fortitude MD Sr. Program Manager will review the lease and confirm that the proposed rent does not exceed the FMR. The completed Lease-up Packet will be submitted to HHS management for final review, approval and submission to Finance for processing Monthly, the Sr. Program Manager will review the rent roster that will include a column for the current FMR and confirm that the rent being paid does not exceed the FMR.

View Audit 29991

Finding 29058 (2022-002)

None 2022

Golden Ridge Housing Inc.

RI

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Golden Ridge Housing Inc. 14 Manchester Circle Coventry, RI 02816 February 9, 2023 Audit: FYE 2022; corrective action plan Finding 2022-001 ? late replacement reserve deposits Corrective action - Coventry Housing Authority, as Management Agent, will strive to make required monthly deposits...

Golden Ridge Housing Inc. 14 Manchester Circle Coventry, RI 02816 February 9, 2023 Audit: FYE 2022; corrective action plan Finding 2022-001 ? late replacement reserve deposits Corrective action - Coventry Housing Authority, as Management Agent, will strive to make required monthly deposits to the Replacement Reserve account. Finding 2022-002 ? loan from replacement reserve not repaid Corrective action - Coventry Housing Authority, as Management Agent, will repay the Replacement Reserve advance in the amount of $7558 from the Operating funds account. Responsible Party: Management Agent Julie A. Leddy Executive Director Coventry Housing Authority 401-828-4367; jleddy@coventryhousing.org

View Audit 29953

Corrective Action Plans

Filters