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Corrective Action Plans

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Finding 1223172 (2025-001)
Material Weakness 2025
City of Lafayette
IN
Subrecipient Monitoring § 200.332
FINDING 2025-001 Contact Person Responsible for Corrective Action: Jeremy Diehl Contact Phone Number: 765-807-1011 Views of Responsible Official: Concurred Description of Corrective Action Plan: The Lafayette Housing Authority and City of Lafayette concur with this finding. During 2026, the Lafayett...
FINDING 2025-001 Contact Person Responsible for Corrective Action: Jeremy Diehl Contact Phone Number: 765-807-1011 Views of Responsible Official: Concurred Description of Corrective Action Plan: The Lafayette Housing Authority and City of Lafayette concur with this finding. During 2026, the Lafayette Housing Authority, in coordination with the City of Lafayette, initiated the development of formal written subrecipient monitoring policies and procedures for the HOME Investment Partnerships Program. These procedures will establish a structured monitoring framework that includes documented risk assessments, desk reviews, monitoring schedules, on-site reviews when applicable, monitoring reports, corrective action follow-up, and supervisory review. Standardized forms, checklists, and tracking tools are being developed to ensure monitoring activities are consistently documented and retained. The Executive Director and HOME Program Administrator will oversee implementation of the procedures, staff training, and ongoing compliance reviews to ensure compliance with 2 CFR 200.332 and HOME program requirements. Anticipated Completion Date: December 31, 2026
View Audit 406687
Finding 1223161 (2025-008)
Material Weakness 2025
Hillcrest Family Services, INC
IA
Procurement, Suspension & Debarment
Finding 2025‐008: Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: The Organization entered into ...
Finding 2025‐008: Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: The Organization entered into contracts with a vendor for services without following their procurement policy. Responsible Individuals: Janet Warren, Director of Financial Operations Corrective Action Plan: Management review their written procurement, suspension and debarment policy regularly to confirm that it meets the requirements and that all transactions follow this policy. Anticipated Completion Date: June 5, 2026.
View Audit 406681
Finding 1223160 (2025-007)
Material Weakness 2025
Hillcrest Family Services, INC
IA
Allowable Costs / Cost Principles
Finding 2025‐007: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 9...
Finding 2025‐007: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: During audit testing, not all expenditures allocated to the federal program had documentation of review and approval. In addition, an expenditure was determined to be unallowed. Responsible Individuals: Janet Warren, Director of Financial Operations Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all expenditures are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: June 5, 2026.
View Audit 406681
Finding 1223159 (2025-006)
Material Weakness 2025
Hillcrest Family Services, INC
IA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2025-006 Reporting Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: During audit testing of reporting, there was no documentation ...
Finding 2025-006 Reporting Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: During audit testing of reporting, there was no documentation available for the review and approval procedures performed for one of the reports tested. Responsible Individuals: Janet Warren, Director of Financial Operations Corrective Action Plan: Management agrees with the finding. There was turnover in staff and the prior CFO did not keep a record of his review over reporting. In the future, management will ensure that documentation of the approval process for reporting is kept. Anticipated Completion Date: June 5, 2026.
View Audit 406681
Finding 1223158 (2025-005)
Material Weakness 2025
Hillcrest Family Services, INC
IA
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2025-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: During audit testing of reimbursement requests, there wa...
Finding 2025-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Certified Community Behavioral Health Clinic Expansion Grants Federal Financial Assistance Listing Number: 93.696 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. Responsible Individuals: Janet Warren, Director of Financial Operations Corrective Action Plan: Management agrees with the finding. There was turnover in staff and the prior CFO did not keep a record of his review over cash management. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: June 5, 2026.
View Audit 406681
Finding 1223157 (2025-004)
Material Weakness 2025
CLEAN ENERGY FUND OF TEXAS, INC.
TX
Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.430
Management agrees with the finding and acknowledges that documentation of timesheet and payroll reviews was not consistently retained during the audit period. Management notes that this finding relates primarily to the documentation and consistency of review controls rather than an indication that r...
Management agrees with the finding and acknowledges that documentation of timesheet and payroll reviews was not consistently retained during the audit period. Management notes that this finding relates primarily to the documentation and consistency of review controls rather than an indication that reviews were not performed. To address this finding, management has implemented a formal, documented review process for timesheets and payroll prior to disbursement. Timesheets will be reviewed and approved through a centralized system or documented workflow to ensure that evidence of supervisory review is retained. Payroll changes require CEO approval prior to or concurrent with processing and documentation retained. Each payroll is subject to independent review and confirmation. Cumulative payroll and allocation are further subject to independent quarterly review by the CEO with supporting documentation. These procedures will be incorporated into standard operating practices and monitored periodically to ensure consistent application and retention of audit evidence. Anticipated Implementation Date: Implemented and ongoing; formal policy incorporation expected by September 1, 2026. Contact Person Responsible for Corrective Action: Shahara Wright, Chief Operating Officer & General Counsel and Brook Abitz, Director of People and Operations
View Audit 406679
Finding 1223152 (2025-003)
Material Weakness 2025
CLEAN ENERGY FUND OF TEXAS, INC.
TX
Internal Control / Segregation of Duties § 200.303 § 200.403
Management agrees with the finding and acknowledges that documentation supporting review, approval, and segregation of duties for certain nonpayroll transactions was not consistently maintained during the audit period. To address this finding, management has formalized procedures requiring documente...
Management agrees with the finding and acknowledges that documentation supporting review, approval, and segregation of duties for certain nonpayroll transactions was not consistently maintained during the audit period. To address this finding, management has formalized procedures requiring documented approval of invoices and nonpayroll expenditures prior to payment. These procedures require a clear separation between the individual requesting or managing a transaction and the individual approving the invoice or payment. Management has also implemented standardized approval workflows to strengthen segregation of duties, enforce approval requirements, and maintain a complete audit trail. Management will incorporate these procedures into formal policies and standard operating procedures and will periodically monitor compliance to ensure controls are consistently applied across programs. Anticipated Implementation Date: Implemented and ongoing; formal policy incorporation expected by September 1, 2026 Contact Person Responsible for Corrective Action: Shahara Wright, Chief Operating Officer & General Counsel and Brook Abitz, Director of People and Operations
View Audit 406679
Finding 1223147 (2025-002)
Material Weakness 2025
CLEAN ENERGY FUND OF TEXAS, INC.
TX
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.318 § 200.320
Management agrees with the finding and acknowledges that procurement approval documentation was not consistently retained during the audit period. Management notes that the finding primarily relates to documentation and retention of approval evidence, including reliance on verbal approvals and docum...
Management agrees with the finding and acknowledges that procurement approval documentation was not consistently retained during the audit period. Management notes that the finding primarily relates to documentation and retention of approval evidence, including reliance on verbal approvals and documentation gaps associated with system transitions. To address this finding, management has implemented corrective actions requiring documented, written approval for procurements prior to execution. The organization will use standardized approval workflows to ensure procurement approvals are properly evidenced, retained, and available for audit review. Management has also established a centralized repository for procurement records to improve accessibility, consistency, and document retention. In addition, management will enhance data backup and migration procedures to reduce the risk of documentation loss during future system transitions. These procedures will be incorporated into formal policies and standard operating procedures. Management will monitor compliance to ensure procurement documentation and approval controls are consistently followed across federally funded programs. Anticipated Implementation Date: Implemented and ongoing; formal policy incorporation expected by September 1, 2026. Contact Person Responsible for Corrective Action: Shahara Wright, Chief Operating Officer & General Counsel and Brook Abitz, Director of People and Operations
View Audit 406679
Finding 1223141 (2025-002)
Material Weakness 2025
Boys & Girls Clubs of the Corridor
IA
Procurement, Suspension & Debarment
Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in resp...
Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procurement policy was adopted during the fiscal year. This finding is anticipated to be resolved going forward as it will have been in effect.. Name(s) of the contact person(s) responsible for corrective action: Doug Funke and John Tursi Planned completion date for corrective action plan: Completed as of 6/30/25.
View Audit 406667
Finding 1223140 (2025-007)
Material Weakness 2025
Puerto Rico Ports Authority
PR
Subrecipient Monitoring Cash Management § 200.302 § 200.305
The Puerto Rico Ports Authority (PRPA) acknowledges the audit finding regarding the unused capital advances as of June 30, 2025. It is important to clarify that these funds were received under the Working Capital Advance (WCA) Program, an initiative led by COR3 to expedite the implementation of FEMA...
The Puerto Rico Ports Authority (PRPA) acknowledges the audit finding regarding the unused capital advances as of June 30, 2025. It is important to clarify that these funds were received under the Working Capital Advance (WCA) Program, an initiative led by COR3 to expedite the implementation of FEMA-funded recovery projects. The WCA Program provides subrecipients, such as PRPA, with a 25% upfront advance of the total project cost to address initial project expenses and mitigate delays due to cash flow constraints. The WCA advance is disbursed by PRPA upon completion of contracted deliverables by vendors or suppliers, particularly during the design and early implementation phases of projects. As of the audit date, most of PRPA’s FEMA projects under the WCA were still in the design phase, and the disbursements made thus far correspond to completed design services. The remaining balance of WCA funds will be disbursed as vendors fulfill the contractual milestones tied to architectural and engineering (A&E) and construction services. The apparent delay between fund receipt and disbursement reflects the timing of deliverable completion rather than a lack of project activity. PRPA continues to monitor the progress of A&E and construction services to ensure timely disbursement aligned with actual project progress. To strengthen the oversight of WCA funds and ensure timely utilization, PRPA management is implementing enhanced administrative controls. These include the development and formal adoption of internal procedures aimed at improving the handling, identification, and classification of FEMArelated funds. These measures will support be􀄴er alignment between fund disbursement and project execution timelines and demonstrate PRPA’s commitment to the prudent and compliant management of federal funds.
View Audit 406665
Finding 1223139 (2025-006)
Material Weakness 2025
Puerto Rico Ports Authority
PR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.305 § 200.328 § 200.329
Finding No. 2025-006 – Internal control deficiencies over accounting for federal funds received from the United States Department of Homeland Security (DHS) Corrective Action Plan Single Audit 2025 Page 6 April 30, 2026 Condition During our procedures over the Authority’s funds received from FEMA we...
Finding No. 2025-006 – Internal control deficiencies over accounting for federal funds received from the United States Department of Homeland Security (DHS) Corrective Action Plan Single Audit 2025 Page 6 April 30, 2026 Condition During our procedures over the Authority’s funds received from FEMA we noticed the following: 1. Return of interest earned on FEMA-related funds totaling approximately $211,853 was not timely recorded in the general ledger and was subsequently recorded through a post-closing entry dated January 26, 2026. 2. Management initially misclassified approximately $6 million received under the Coronavirus State and Local Fiscal Recovery Funds as state funds rather than federal awards. As a result, the amount was originally excluded from the Schedule of Expenditures of Federal Awards (the Schedule). Views of Responsible Officials and Corrective Actions It should be noted that, although certain funds received were not properly identified as working capital advances, those funds were properly considered as received from FEMA through the COR-3 office of the Government of Puerto Rico. This situation basically arises because the federal funds coming from FEMA are being handled by outside consultants, without any coordination with the Federal Funds Management Office (FFMO). The Authority’s management will ensure that, in the future, the FFMO will coordinate with the assigned outside consultants all the efforts necessary for the proper handling, identification and classification of funds received from FEMA. Name(s) of the Contact Person(s) Responsible for Corrective Action Romel Pedraza Claudio. P.E. – Assistant Executive Director for Planning & Engineering Elena González – DEA Finance Miguel La Torre – Interim Finance Director Anticipated Completion Date During FY-2026-2027
View Audit 406665
Finding 1223138 (2025-005)
Material Weakness 2025
Puerto Rico Ports Authority
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Finding No. 2025-005 – Late filing of data collection form and reporting package Condition The Authority did not submit the required data collection form and reporting package within the required period by March 31, 2026 (9 months after the end of fiscal year). Views of Responsible Officials and Cor...
Finding No. 2025-005 – Late filing of data collection form and reporting package Condition The Authority did not submit the required data collection form and reporting package within the required period by March 31, 2026 (9 months after the end of fiscal year). Views of Responsible Officials and Corrective Actions The Federal Funds Management Office (FFMO) is aware of the deadlines for filing the data collection form and the reporting package, however, as indicated in previous year’s audits, the completion of the required information continues out of their control. In addition, to having difficulties with its monthly accounting closings due to personnel limitations in the Accounting Office, the implementation of new accounting standards, such as GASBs No. 73, N0. 75, No. 87 and others have been additional obstacles to achieve our objective to file the data collection form and reporting package timely. Accordingly, it has not been possible to complete the audit of the financial statements and the single audits for various fiscal years on time, nor to file the data collection form and the reporting packages. In August 2025 and January 2026, the audited financial statements for 2024 and 2025, respectively were issued. Also, the Authority’s management expects to issue the 2026 financial statements during December 2026. Management will continue emphasizing to the FFMO that reports need to be submi􀄴ed on a timely basis. Management will do its best to procure additional personnel for the Accounting and Federal Funds Management Offices. Once a final catch-up of the timely issuance of the audited financial statements is achieved, the required information will be filed within the timeframe established by federal regulations. Name(s) of the Contact Person(s) Responsible for Corrective Action Romel Pedraza Claudio. P.E. – Assistant Executive Director for Planning & Engineering Luis R. Torres Meléndez – Federal Funds Area Officer José Mojica Bonet – Federal Funds Area Officer Anticipated Completion Date Once the Authority catches up with the financial statements’ issuance, the data collection form and reporting package will be filed timely.
View Audit 406665
Finding 1223134 (2025-004)
Material Weakness 2025
Puerto Rico Ports Authority
PR
Equipment & Real Property Management § 200.313
Finding No. 2025-004 – Improvement required over the equipment and real property management for which the physical inventory observation over property has not been performed Condition While obtaining our understanding of the policies and procedures in place at the Authority’s office in relation to t...
Finding No. 2025-004 – Improvement required over the equipment and real property management for which the physical inventory observation over property has not been performed Condition While obtaining our understanding of the policies and procedures in place at the Authority’s office in relation to the management of property and equipment, management represented to us that the required physical inventory has not been performed by the Authority’s Property Division personnel during the last seven years as required. Views of Responsible Officials and Corrective Actions This also has been a recurring finding in the last audits. The assigned staff responsible for coordinating the completion of this task are no longer with the Authority. However, during fiscal year 2025-2026, the Human Resources area, as explained last year, conducted an analysis and evaluation of all vacant positions to determine which ones can be hired, but due to current government policies regarding recruiting, the process has been slow. Management is aware of the importance of compliance and is moving forward with corrective action. We are currently in the process of obtaining the required approval to hire additional personnel needed to perform the physical inventory taking, among other tasks. Name(s) of the Contact Person(s) Responsible for Corrective Action Jennifer Medina – Human Resources Director Elena González – DEA Finance Miguel La Torre – Interim Finance Director Anticipated Completion Date During FY-2026-2027
View Audit 406665
Finding 1223102 (2025-003)
Material Weakness 2025
Central East Alcoholism and Drug Council Dba Hour House
IL
Allowable Costs / Cost Principles Cash Management Reporting
The Council agrees with finding 2025-003 and will follow its policy to report direct costs and appropriate cost allocations in expense-based programs.
The Council agrees with finding 2025-003 and will follow its policy to report direct costs and appropriate cost allocations in expense-based programs.
View Audit 406656
Finding 1223091 (2025-002)
Material Weakness 2025
City of Peoria, Illinois
IL
The City’s Finance Department is creating an internal process of the accountants reviewing the reports of the issuing departments to ensure completeness but also timeliness of reporting. The list of open grants will be maintained and any reports missing close to the deadline will be reported to the ...
The City’s Finance Department is creating an internal process of the accountants reviewing the reports of the issuing departments to ensure completeness but also timeliness of reporting. The list of open grants will be maintained and any reports missing close to the deadline will be reported to the Finance Manager to work with the associated department to get completed by the timeline.
View Audit 406653
Finding 1223090 (2025-003)
Material Weakness 2025
City of Peoria, Illinois
IL
The City’s Finance Department is creating an internal process of the accountants reviewing the reports of the issuing departments to ensure completeness but also timeliness of reporting. The list of open grants will be maintained and any reports missing close to the deadline will be reported to the ...
The City’s Finance Department is creating an internal process of the accountants reviewing the reports of the issuing departments to ensure completeness but also timeliness of reporting. The list of open grants will be maintained and any reports missing close to the deadline will be reported to the Finance Manager to work with the associated department to get completed by the timeline.
View Audit 406653
Finding 1223065 (2025-001)
Material Weakness 2025
Lorna Doone Associates, LLC
UT
HUD Housing Programs Matching / Level of Effort / Earmarking
a. Management is negotiating a solution with the State of Utah and HUD for a refund of the payment.
a. Management is negotiating a solution with the State of Utah and HUD for a refund of the payment.
View Audit 406642
Finding 1223064 (2025-001)
Material Weakness 2025
City of Ely, Minnesota
MN
Internal Control / Segregation of Duties
Finding Number: 2025-001 Name of Contact Person: Harold Langowski, City Clerk-Treasurer Corrective Action Planned: Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing lim...
Finding Number: 2025-001 Name of Contact Person: Harold Langowski, City Clerk-Treasurer Corrective Action Planned: Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date: Management has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.
View Audit 406640
Finding 1223063 (2025-004)
Material Weakness 2025
FERGUS ELECTRIC COOPERATIVE, INC
MT
Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.502
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
View Audit 406639
Finding 1223062 (2025-003)
Material Weakness 2025
FERGUS ELECTRIC COOPERATIVE, INC
MT
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.328
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
View Audit 406639
Finding 1223061 (2025-002)
Material Weakness 2025
FERGUS ELECTRIC COOPERATIVE, INC
MT
Subrecipient Monitoring § 200.332
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
View Audit 406639
Finding 1223060 (2025-001)
Material Weakness 2025
FERGUS ELECTRIC COOPERATIVE, INC
MT
Subrecipient Monitoring Cash Management § 200.305
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
Fergus has adopted and implemented policy: 252.0 Federal Funding Compliance to establish formal procedures and ensure ongoing compliance with applicable federal regulations, including 7 CFR 4280, Subpart A and 2 CFR 200. Anticipated completion date: August 31, 2026
View Audit 406639
Finding 1223032 (2025-001)
Material Weakness 2025
City of Texarkana, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
City of Texarkana, Texas Corrective Action Plan Contact Name: Kristin Peeples Contact Phone Number: 903.798.3975 Audit Firm: Forvis Mazars, LLP Audit Period: September 30, 2025 Finding #2025-001: Management is responsible for ensuring compliance with reporting requirements for all federal programs. ...
City of Texarkana, Texas Corrective Action Plan Contact Name: Kristin Peeples Contact Phone Number: 903.798.3975 Audit Firm: Forvis Mazars, LLP Audit Period: September 30, 2025 Finding #2025-001: Management is responsible for ensuring compliance with reporting requirements for all federal programs. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109- 82), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System in SAM.gov. The City did not report the subaward information for the fiscal year ended September 30, 2025. Response: Management concurs with the finding and recommendation. Management will work to ensure proper policies and procedures are established and followed to ensure future reporting under the appropriate guidance by September 30, 2026.
View Audit 406620
Finding 1223031 (2025-002)
Material Weakness 2025
West Valley Housing Authority
OR
HUD Housing Programs Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN -For FY 2025 Audit Finding FINDING: 2025-002-ALN 14.872: U.S. Department of Housing and Urban Development’s (HUD’s) Capital Fund Program CRITERIA: 24 CFR 905.202(j) requires financial assistance to make improvements to existing public housing units. CONDITION: During the audit...
CORRECTIVE ACTION PLAN -For FY 2025 Audit Finding FINDING: 2025-002-ALN 14.872: U.S. Department of Housing and Urban Development’s (HUD’s) Capital Fund Program CRITERIA: 24 CFR 905.202(j) requires financial assistance to make improvements to existing public housing units. CONDITION: During the audit, it was discovered a purchase of a maintenance vehicle was made with funds under Budget Line Item 1480, “General Capital Activity”. HUD has issued guidance stating such purchase is considered an operational cost and CFP 1480 BLI cannot be used for such purchase. PLAN FOR CORRECTION: Management has reviewed 24 CFR 905.200 and 24 CFR 905.202 and will ensure no future purchases of maintenance vehicles, or equipment, will be planned to use any funds under the CFP BLI 1480, “General Capital Activity”. CONTACTS FOR PLAN: Chris Wallen – Finance Manager Ph. (503) 623-8387 Ext. 332 cwallen@wvpha.org Christian Edelblute - Executive Director Ph. (503) 623-8387 Ext. 314 cedelblute@wvpha.org
View Audit 406612
Finding 1223030 (2025-001)
Material Weakness 2025
West Valley Housing Authority
OR
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
CORRECTIVE ACTION PLAN -For FY 2025 Audit Finding FINDING: 2025-001-ALN 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 require units l...
CORRECTIVE ACTION PLAN -For FY 2025 Audit Finding FINDING: 2025-001-ALN 14.871 & 14.879: U.S. Department of Housing and Urban Development’s (HUD’s) Section 8 Housing Choice Voucher (HCV) Program & Housing Quality Standards Inspection/HQS Enforcement CRITERIA: 24 CFR 982.405 & 983.103 require units leased, under the HCV Program, to be inspected at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. CONDITION: During the audit, three (3) failed HQS inspections, with life threatening issues as defined by the WVHA’s Administrative Plan, was found that did not receive a pass in conformance with the Criteria noted above and no HAP abatement process was enforced. Additionally, two (2) HCV units were found to have not been inspected at least biennially. PLAN FOR CORRECTION: Inspection Protocols- With the limitation of time imposed by the 24-hour remedy period, staff were calling and/or emailing the landlords as soon as they noted a Life, Health & Safety deficiency. Inspection staff have been informed that all Life Health and Safety deficiencies will immediately trigger a letter to the landlord (with a copy to the HCV caseworker) stating that Housing Assistance Payments will be placed in abatement and the HCV caseworkers will perform such abatement action as soon as the 24-hour period has elapsed (unless informed by the inspector that the property has subsequently corrected the deficiencies). Documentation- Physical inspection records will be provided to each HCV caseworker and be added to the tenant household’s HCV file within 24 hours of the inspection. HCV caseworkers are required to ensure all inspection documentation is properly located within each HCV file and such documentation is in accordance with the program’s rules and regulations. CONTACTS FOR PLAN: Cheryl Slagle – Housing Programs Manager Ph. (503) 623-8387 Ext. 328 cslagle@wvpha.org Christian Edelblute - Executive Director Ph. (503) 623-8387 Ext. 314 cedelblute@wvpha.org
View Audit 406612
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