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Corrective Action Plans

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Finding 1170174 (2025-001)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170173 (2025-003)
Material Weakness 2025
Jefferson East, Inc.
PA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170172 (2025-002)
Material Weakness 2025
Jefferson East, Inc.
PA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170171 (2025-001)
Material Weakness 2025
Jefferson East, Inc.
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170170 (2025-001)
Material Weakness 2025
The Housing Authority of the City of Auburn, Alabama
AL
HUD Housing Programs Eligibility Material Weakness
A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and tw...
A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and twenty (20) HCV tenant-based voucher (TBV) participant files for a total of thirty-five (35) participant files. It was noted that fourteen (14) TBV files were non-compliant. C. Background Information The HCV Department has had numerous staff turnover in recent years. Due to organizational restructuring, Shannon Walters was moved from HCV Manager to Multi-Family Housing Director in March 2024 and Todd James was promoted to Interim HCV Manager in March 2024. Todd was moved to the HCV Operations Administrator position in February 2025, and Charlotte Bowen was hired as HCV Manager in March 2025. Mary Cameron was hired as HCV Caseworker (TBV) in December 2023 and received extensive one-on-one training. Due to performance concerns, she was given a Performance Improvement Plan. Upon completion, her performance was found to be unsatisfactory. Mary was transferred to Property Manager at the LaFayette Housing Authority site in October 2025. D. Controls to Correct the Deficiency To correct the finding noted above, the Auburn Housing Authority (AHA) will proceed as follows: a. The HCV Manager will perform a comprehensive audit of all TBV files and correct appliable deficiencies. b. Implement other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2026
View Audit 383137
Finding 1170169 (2025-001)
Material Weakness 2025
Motivational Services, Inc.
ME
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318 § 200.327
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies...
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 200.327. We anticipate that the corrective action will be completed within 12 months.
View Audit 383127
Finding 1170167 (2025-003)
Material Weakness 2025
Housing Authority of the City of Martinsburg
WV
HUD Housing Programs
Finding 2025-003 – Eligibility – Rent Calculations ALN 14.850 – Noncompliance & Material Weakness Recommendation: We recommend that the agency complete a current review of all participant files to identity and correct calculations still including permissive deductions. Explanation of disagreement wi...
Finding 2025-003 – Eligibility – Rent Calculations ALN 14.850 – Noncompliance & Material Weakness Recommendation: We recommend that the agency complete a current review of all participant files to identity and correct calculations still including permissive deductions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will strengthen compliance oversight by implementing a quality control review process for participant files. This process will ensure accurate rent calculations and identify any instances of noncompliance. Reviews will be conducted on a regular basis and documented for accountability. Name(s) of the contact person(s) responsible for corrective action: Navonya Kolani, Executive Director Planned completion date for corrective action plan: June 30, 2026 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Navonya Kolani, Executive Director
View Audit 383120
Finding 1170166 (2025-001)
Material Weakness 2025
B'nai B'rith Housing of New Haven, INC
CT
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 6...
Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001: Comments on the Finding and Each Recommendation For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) Taken or Planned on the Finding Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.
View Audit 383106
Finding 1169881 (2025-002)
Material Weakness 2025
City of Hamtramck
MI
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
View Audit 383047
Finding 1169880 (2025-001)
Material Weakness 2025
City of Hamtramck
MI
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
The City will work with its vendors and engineering/accounting personnel to ensure that invoices are submitted and paid as soon as possible following the end of each reporting period so that reporting deadlines to grantors are complied with in future periods.
The City will work with its vendors and engineering/accounting personnel to ensure that invoices are submitted and paid as soon as possible following the end of each reporting period so that reporting deadlines to grantors are complied with in future periods.
View Audit 383047
Finding 1169879 (2025-003)
Material Weakness 2025
TOWN OF MANVILLE
WY
Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties
2025-003: a) I have visited with our lawyer about the procurement policy. b) I am in the process of viewing other towns and writing ours. I plan to have this completed by the end of the month. c) When completed the mayor and council will review and approve or make corrections. The final policy will ...
2025-003: a) I have visited with our lawyer about the procurement policy. b) I am in the process of viewing other towns and writing ours. I plan to have this completed by the end of the month. c) When completed the mayor and council will review and approve or make corrections. The final policy will be approved at the next council meeting. After approval I will submit it to the CPA.
View Audit 383046
Finding 1169878 (2025-003)
Material Weakness 2025
City of Concord
NC
Special Tests & Provisions Eligibility HUD Housing Programs
Address weaknesses in eligibility verification and waiting list management: 1. Policy Review: Review and verify that the Admissions and Continued Occupancy Policy (ACOP) clearly states the requirement that all admissions originate from the approved waiting list and what documentation is required to ...
Address weaknesses in eligibility verification and waiting list management: 1. Policy Review: Review and verify that the Admissions and Continued Occupancy Policy (ACOP) clearly states the requirement that all admissions originate from the approved waiting list and what documentation is required to be in the participate file as waitlist verification 2. Staff Training: Provide refresher training for Public Housing staff on eligibility verification and waiting list procedures. Require dual staff sign-off on all new admissions to confirm eligibility and waiting list documentation before lease execution. 3. Waiting List Audit: Conduct a semi-annual audit of waiting list transactions to ensure documentation accuracy and selection order compliance. 4. Software Updates: Review and select a new software to assist with income item collection. Software should allow residents to upload and store documentation. This will allow greater transparency as the residents and staff will view the same information. In addition, all information would be date and time stamped to ensure tasks were completed in a timely manner.
View Audit 383033
Finding 1169877 (2025-002)
Material Weakness 2025
City of Concord
NC
HUD Housing Programs Special Tests & Provisions
Ensure compliance with Housing Quality Standards (HQS) and enforce owner accountability: 1. Staff Training: Retrain inspection and program staff on HQS enforcement protocols under 24 CFR §982.404(a)(3), as well as Admin Plan specific timeframes and escalation procedures when HQS deficiencies are not...
Ensure compliance with Housing Quality Standards (HQS) and enforce owner accountability: 1. Staff Training: Retrain inspection and program staff on HQS enforcement protocols under 24 CFR §982.404(a)(3), as well as Admin Plan specific timeframes and escalation procedures when HQS deficiencies are not corrected within the required 24-hour (life-threatening) or 30-day (non-life-threatening) periods. 2. Monitoring: Establish a monthly compliance report that is presented by the Inspections Coordinator reviewed by management to ensure HAP payments are stopped timely for noncompliant units. Work to move all reporting to electronic files which will provide time and date stamps. 3. Landlord Communication: Issue updated landlord written notices outlining enforcement expectations and consequences for noncompliance. Make the Admin Plan publicly accessible to allow tenants and landlords to reference specific timeframes based on deficiencies. 4. Begin a Landlord Training: Staff to work to create a yearly or bi-yearly landlord training to review issues, expectations, processes, and timeframe associated with HCV program. Also gives landlord’s the opportunity to provide feedback for staff which may help address shortfalls.
View Audit 383033
Finding 1169876 (2025-001)
Material Weakness 2025
City of Concord
NC
Eligibility HUD Housing Programs Material Weakness
Corrective Action: The Public Housing Authority (PHA) will strengthen eligibility determination procedures for the Housing Choice Voucher Program by implementing the following measures: 1. Policy Reinforcement: Review and update, if necessary, the Administrative Plan to explicitly outline required e...
Corrective Action: The Public Housing Authority (PHA) will strengthen eligibility determination procedures for the Housing Choice Voucher Program by implementing the following measures: 1. Policy Reinforcement: Review and update, if necessary, the Administrative Plan to explicitly outline required eligibility documentation and verification steps. 2. Staff Training: Conduct training sessions for HCV Specialists on verifying income, assets, and household composition. Staff to begin using HUD’s CPD calculator to calculate income. 3. Quality Control Review: Implement a quarterly supervisory review, by the Housing Manager, of a random 10% sample of tenant files to ensure accuracy in income calculation and documentation. 4. File Checklist: Implement file checklists in each file to ensure all items are collected correctly and available for compliance review. 5. Software Updates: Review and select a new software to assist with income item collection. Also implement the use of DocuSign to obtain signatures.
View Audit 383033
Finding 1169873 (2025-001)
Material Weakness 2025
United Mental Health & Addiction Recovery Coalition
IL
Reporting
Finding Name: Material Weakness in Financial Reporting – Lack of Controls Over Accruals
Finding Name: Material Weakness in Financial Reporting – Lack of Controls Over Accruals
View Audit 383030
Finding 1169873 (2025-001)
Material Weakness 2025
United Mental Health & Addiction Recovery Coalition
IL
Reporting
Finding Synopsis: During our audit of the financial statements for the fiscal year ended June 30, 2025, we determined that the Organization’s unadjusted trial balance did not include material accrual-basis adjustments. The auditors were required to propose significant adjustments to numerous account...
Finding Synopsis: During our audit of the financial statements for the fiscal year ended June 30, 2025, we determined that the Organization’s unadjusted trial balance did not include material accrual-basis adjustments. The auditors were required to propose significant adjustments to numerous accounts—including receivables, prepaid expenses, accounts payable, accrued liabilities, and deferred revenue—to ensure the financial statements were presented fairly.
View Audit 383030
Finding 1169873 (2025-001)
Material Weakness 2025
United Mental Health & Addiction Recovery Coalition
IL
Reporting
Action Steps: Corrective action will include updating the current financial policies and procedures manual to include the end of the month closing general ledger accounts checklist. The end of the year, audit preparation checklist will also be incorporated into the policies.
Action Steps: Corrective action will include updating the current financial policies and procedures manual to include the end of the month closing general ledger accounts checklist. The end of the year, audit preparation checklist will also be incorporated into the policies.
View Audit 383030
Finding 1169873 (2025-001)
Material Weakness 2025
United Mental Health & Addiction Recovery Coalition
IL
Reporting
Contact Person(s): Glenise Story, Accountant (708) 758-2565
Contact Person(s): Glenise Story, Accountant (708) 758-2565
View Audit 383030
Finding 1169873 (2025-001)
Material Weakness 2025
United Mental Health & Addiction Recovery Coalition
IL
Reporting
Anticipated Completion Date: June 30, 2026
Anticipated Completion Date: June 30, 2026
View Audit 383030
Finding 1169872 (2025-001)
Material Weakness 2025
B’nai B’rith Chesilhurst House, Inc.
NJ
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-...
Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001 Comments on the Finding and Each Recommendation: On June 30, 2024, the Corporation's HUDapproved management agent certification (form HUD 9839-B Owner's/Management Agent Certification) expired. As of June 30, 2025, HUD approval of the management agent certification is pending. Management should monitor the expiration dates of Form HUD 9839-B in the future and management fees should not be paid until the certification is approved. Action(s) taken or planned on the finding: Management concurs with the recommendation and has submitted HUD form 9839-B and is awaiting HUD approval.
View Audit 383012
Finding 1169839 (2025-003)
Material Weakness 2025
Village of Coal City
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. C...
Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Corrective Action Plan: The FY25 Coal City Data Collection Form shall be submitted in a timely fashion due to the annual audit having been completed within a time period allowing the filing to occur prior to January 31, 2026 deadline. Responsible Person for Corrective Action Plan: The Finance Manager shall ensure filling of the correct documentation is made and submitted to the Federal Audit Clearinghouse regarding the FY25 Audit. Implementation Date of the Corrective Action Plan: December 31, 2025
View Audit 383001
Finding 1169837 (2025-002)
Material Weakness 2025
Centers for New Horizons, Inc.
IL
Allowable Costs / Cost Principles § 200.405
This finding was identified and addressed during the prior fiscal year audit and the current year findings are instances identified from prior to the identification of the finding in the prior year. Going forward the Organization will document the review and approval of the payroll allocated and cha...
This finding was identified and addressed during the prior fiscal year audit and the current year findings are instances identified from prior to the identification of the finding in the prior year. Going forward the Organization will document the review and approval of the payroll allocated and charged to the federal award. of the payroll allocated and charged to the federal award.
View Audit 382994
Finding 1169824 (2025-001)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Los Angeles
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: July 1, 2024 through June 30, 2025 The finding from the June 30, 2025 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. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly report procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 382986
Finding 1169817 (2025-001)
Material Weakness 2025
County of Henrico, Virginia
VA
Equipment & Real Property Management
Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. The lack of appropriate asset documentation to adhere to federal guidelines under Federal Code section 200.313 regarding asset tracking of purchases over $5,000 federal guidelines, but under Co...
Views of Responsible Officials and Planned Corrective Actions: Management concurs with the recommendation. The lack of appropriate asset documentation to adhere to federal guidelines under Federal Code section 200.313 regarding asset tracking of purchases over $5,000 federal guidelines, but under County $10,000 policy threshold, was not followed for one qualifying asset out of forty-one assets purchased per the audit finding. Technology administrative staff will coordinate with Technology management for future purchases that are above the $5,000 federal threshold but below the County $10,000 policy threshold to comply with the required information.
View Audit 382974
Finding 1169816 (2025-004)
Material Weakness 2025
Central Oregon Regional Housing Authority
OR
Subrecipient Monitoring Matching / Level of Effort / Earmarking
Response to Finding 2025-004 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The RD mortgage payments are deducted directly from the rental assistance payments drawn down by the RD properties each month, a...
Response to Finding 2025-004 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The RD mortgage payments are deducted directly from the rental assistance payments drawn down by the RD properties each month, and the payment delays identified were the result of untimely rental assistance requests submitted by the new property management company during the transition Corrective Action: To prevent future delays, the Housing Authority will implement a formal monitoring process to track all RD mortgage payments, verify that rental assistance requests are submitted timely, and ensure that all payments are properly documented by property management company. Date of Planned Corrective Action: Immediately following being notified of this finding.
View Audit 382965
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