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Corrective Action Plans

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Finding 573134 (2025-003)
Significant Deficiency 2025
Northland Health Partners Community Health Center
ND
Significant Deficiency Internal Control / Segregation of Duties
Contact Person Nadine Boe, CEO Corrective Action Plan Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS appli...
Contact Person Nadine Boe, CEO Corrective Action Plan Management will work to ensure that the SFS discount applications are completed accurately and that the SFS discounts are recorded accurately in the system by auditing the SFS applications and verifying the SFS in the system matches the SFS application. In addition, Management will audit a sample of the SFS discounts on a monthly basis to assure the SFS is applied correctly. Management will also provide additional training to staff as needed and provide further guidance on the internal SFS policies and procedures.
View Audit 363937
Finding 572937 (2025-002)
Significant Deficiency 2025
Csi Residential, Inc.
CT
Questioned Costs HUD Housing Programs Reporting
Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project enforce procedures that ensure deposits are made timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned i...
Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project enforce procedures that ensure deposits are made timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has made the missing deposit as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
View Audit 363778 Questioned Costs: $1
Finding 572935 (2025-001)
Significant Deficiency 2025
Csi Residential, Inc.
CT
HUD Housing Programs Reporting Significant Deficiency
The Project had not timely reviewed the bank reconciliations for July 2024. Recommendation: CLA Recommends the Project review bank reconciliations timely and formerly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to fin...
The Project had not timely reviewed the bank reconciliations for July 2024. Recommendation: CLA Recommends the Project review bank reconciliations timely and formerly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has retroactively reviewed all bank reconciliations that were not reviewed by the former management team as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
View Audit 363778
Asi Freeport, Inc.
MN
Questioned Costs HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Freeport, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 A...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Freeport, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: March 31, 2025. The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $755 overpayment. Action Taken: The Project agrees with the finding. The management company will repay the overpaid management fee as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.
View Audit 363740 Questioned Costs: $1
Finding 572429 (2025-001)
Significant Deficiency 2025
Regis University
CO
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2025-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2025 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non...
Finding 2025-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2025 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non-enrollment reporting to NSLDS through NSC. The Office of the Registrar has adjusted the Degree Verify submission from every 45 days to every 30 days to NSC to ensure graduation dates are reported in a more timely fashion for NSLDS within the required 60 days for financial aid. Starting Summer 2025, the Office of the Registrar has begun inactivating academic programs for students who have not had registration activity within the last two to three academic years to ensure that they are not reported as enrolled to NSC/NSLDS. NSC Enrollment Reporting will continue to be submitted every 30 days and the Office of the Registrar has worked to review the reporting criteria using terms and not semesters to better report active enrollment in current courses. The Ellucian Graduation Application form and process is in the final stages of testing which will eliminate completely the need to add a pseudo course with a future date after the student’s current program has been inactivated or graduated. The Office of the Registrar will be more proactive with the colleges for identifying students who have not graduated within the six year (undergraduate), four year (graduate) and certificate time frames by working with the appropriate dean’s offices. This should eliminate those students who have completed their coursework; close to completing their coursework but were never reviewed by their advisor/program for graduation. Since Regis uses the end date of the last course completed, the Office of the Registrar will work with advising units to review the lists to increase a better reporting of degree completion.
View Audit 363564
Metairie Manor
LA
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 363420
Friendship Manor Housing Development Fund Company, Inc.
NY
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2025 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 C...
Name of auditee: Friendship Manor Housing Development Fund Company, Inc. Project No.: 01411252 TIN: 20-8665840 Name of audit firm: EFPR Group, CPA, PLLC Period covered by audit: March 31, 2025 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2025-001 Management will use the $42,926 of funds withdrawn from the reserves for replacements to payoff the loan acquired for the vehicle as originally intended.
View Audit 363342
Finding 572208 (2025-003)
Significant Deficiency 2025
Young Women's Christian Association of Rochester and Monroe County
NY
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327
Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently chec...
Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently checks certificates of occupancy through the City of Rochester and Towns to ensure that the properties do not have violations. Moving forward, we will also check new landlords and or contractors through the central contractor registry to be following federal requirements regarding suspension and debarment.
View Audit 363333
Finding 572073 (2025-001)
Material Weakness 2025
Orlando Rehabilitation Group
FL
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
To Whom it May Concern, Orlando Rehabilitation Group, Inc. has a $2.7 million dollar advance on their balance sheet. These advances were made to unaffiliated not-for-profit healthcare organizations. The advances are to be repaid by these organizations. Orlando Rehabilitation Group, Inc., was unaware...
To Whom it May Concern, Orlando Rehabilitation Group, Inc. has a $2.7 million dollar advance on their balance sheet. These advances were made to unaffiliated not-for-profit healthcare organizations. The advances are to be repaid by these organizations. Orlando Rehabilitation Group, Inc., was unaware that such an advance was not permitted to be made. Kane Financial Services was also unaware. The plan to correct it includes the following action steps: • Seeking approval from HUD for the $2.7M advance. • If the advance is not approved, then the repayment will occur by the organizations over an 18-month period beginning in October 2025. It is understood that such advances will not be made going forward without prior HUD approval. The contact information for oversight of the plan is: Susan Shain Executive Vice President of Finance, Kane Financial Services Email: Sshain@kanefs.com Phone: 561-223-4161 Sincerely, Susan Shain Executive Vice President of Finance Kane Financial Services
View Audit 363196 Questioned Costs: $1
Finding 572003 (2025-001)
Material Weakness 2025
Homes for Laurel, Inc.
MD
HUD Housing Programs
Recommendation Management should establish additional procedures and monitor compliance with those procedures to ensure proper dissemination of EIV information in accordance with guidelines specified by HUD. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with th...
Recommendation Management should establish additional procedures and monitor compliance with those procedures to ensure proper dissemination of EIV information in accordance with guidelines specified by HUD. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with the finding and recommendation and will remind staff of the proper procedures for dissemination of EIV information.
View Audit 363100
Finding 572002 (2025-002)
Material Weakness 2025
Homes for Laurel Ii, INC
MD
Eligibility HUD Housing Programs
Recommendation Management should enhance and strengthen procedures to ensure tenant income certifications are completed within 90 days of the tenant being entered into the HUD TRACS system. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with the finding and reco...
Recommendation Management should enhance and strengthen procedures to ensure tenant income certifications are completed within 90 days of the tenant being entered into the HUD TRACS system. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with the finding and recommendation and will ensure timely income verifications going forward.
View Audit 363099
Finding 572001 (2025-001)
Material Weakness 2025
Homes for Laurel Ii, INC
MD
HUD Housing Programs
Recommendation Management should establish additional procedures and monitor compliance with those procedures to ensure proper dissemination of EIV information in accordance with guidelines specified by HUD. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with th...
Recommendation Management should establish additional procedures and monitor compliance with those procedures to ensure proper dissemination of EIV information in accordance with guidelines specified by HUD. Finding Resolution Status: Resolved Views of Responsible Officials Management agrees with the finding and recommendation and will remind staff of the proper procedures for dissemination of EIV information.
View Audit 363099
Finding 571890 (2025-001)
Significant Deficiency 2025
Pagedale Rhf Housing, Inc. Dba Mount Beulah Terrace 085-Ee-090
CA
Questioned Costs Cash Management HUD Housing Programs
Statement of condition 2025-001: During the year ended March 31, 2025, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included the same invoice as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate withdraw...
Statement of condition 2025-001: During the year ended March 31, 2025, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included the same invoice as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Comments on the finding and each recommendation: Management should transfer $14,376 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On May 29, 2025, management transferred $14,376 from the operating cash account to the reserve for replacements account.
View Audit 362933 Questioned Costs: $1
Finding 571825 (2025-001)
Significant Deficiency 2025
Abbey Rhf Housing, Inc. Dba Abbey Apartments 073-Ee060
CA
Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2025-001 (Assistance Listing 14.157): The Property received a score of 49 on a physical inspection of the Property performed on June 17, 2024 by a representative of HUD. By reference, the NSPIRE inspection is included as a statement of condition. Recommendation: Management ...
Statement of Condition 2025-001 (Assistance Listing 14.157): The Property received a score of 49 on a physical inspection of the Property performed on June 17, 2024 by a representative of HUD. By reference, the NSPIRE inspection is included as a statement of condition. Recommendation: Management should ensure all necessary repairs have been made. Management should continue to conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Management Response: Agree. Management has responded to HUD regarding this inspection report and has addressed all health and safety issues. On May 16, 2025, a new physical inspection was completed at the Property and received a passing score of 87.
View Audit 362833
Dima Ix, Inc.
DE
Internal Control / Segregation of Duties Subrecipient Monitoring
1. Reimbursed the Replacement Reserve Account: The missed deposits totaling $663 were reimbursed to the replacement reserve on May 30, 2025. 2. Implemented Monthly Oversight Meetings: Beginning in January 2025, we instituted monthly meetings to review financial statements, budgets, forecasts, and...
1. Reimbursed the Replacement Reserve Account: The missed deposits totaling $663 were reimbursed to the replacement reserve on May 30, 2025. 2. Implemented Monthly Oversight Meetings: Beginning in January 2025, we instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances, and compliance matters. This structure enhances accountability and provides regular managerial oversight.
View Audit 362823
Finding 571804 (2025-001)
Significant Deficiency 2025
Dima Ix, Inc.
DE
Internal Control / Segregation of Duties
1. Implemented Monthly Oversight Meetings: Beginning in January 2025, we instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances,...
1. Implemented Monthly Oversight Meetings: Beginning in January 2025, we instituted monthly meetings to review financial statements, budgets, forecasts, and compliance-related data. These meetings include key stakeholders and team members to ensure timely discussions of financial status, variances, and compliance matters. This structure enhances accountability and provides regular managerial oversight. 2. Hired Key Finance Staff to Support Segregation of Duties: To improve internal controls, we have hired a new Chief Finance Officer with expanded responsibilities over the accounting functions of the housing entities. We have also hired a Senior Accountant who has assumed responsibility for the day-to-day accounting tasks previously performed by the Senior Director of Housing & Facilities. These hires have significantly enhanced our ability to segregate duties. We are currently in the process of formalizing these new roles, along with related internal controls and procedures, to establish a more robust control environment.
View Audit 362823
Asi Greeley Ii, Inc.
MN
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Greeley II, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426;...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Greeley II, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426; Audit Period: March 31, 2025; The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 For one of the tenant files tested, the Project did not include a move-out inspection report. Recommendation: Project personnel should be reminded that including proper documentation in the tenant files is an important step in tenant management. A move-out inspection form should be completed and included in the tenant file when a tenant vacates. Action Taken: The Project agrees with the finding. Project personnel have been reminded to be aware of the importance of including all necessary documenation in the tenant file. A copy of the move-out inspection report was obtained and placed in the file in May 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Ling Han at 651-757-3038.
View Audit 362457
Main Street Apartments, Inc.
CA
Management is requesting that HUD re-evaluate the replacement reserve deposit requirements and waive the shortage for the current year.
Management is requesting that HUD re-evaluate the replacement reserve deposit requirements and waive the shortage for the current year.
View Audit 361980
Finding 570974 (2025-001)
Significant Deficiency 2025
Village Cooperative of Hutchinson
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 361899
Poplar Place Housing Corporation
MO
HUD Housing Programs Special Tests & Provisions
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
View Audit 361878
Cedar Hill Housing Corporation
MO
HUD Housing Programs Special Tests & Provisions Cash Management
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
View Audit 361877
Magnolia Heights Housing Corporation
MO
HUD Housing Programs Special Tests & Provisions Cash Management
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.
View Audit 361876
Finding 570852 (2025-002)
Significant Deficiency 2025
Cornish College of the Arts and Cornish Foundation
WA
Significant Deficiency Internal Control / Segregation of Duties
Student Financial Assistance Cluster – Assistance Listing No. 84.007 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. Explanation of disagreement with audit finding: There is no disagre...
Student Financial Assistance Cluster – Assistance Listing No. 84.007 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I'm working closely with the academic records specialist to make sure that we align all our processes and identify why certain dates were misreported, and that we ensure our internal definitions match SU's. Name(s) of the contact person(s) responsible for corrective action: Chris Cook Planned completion date for corrective action plan: June 16th, 2025
View Audit 361771
Finding 570847 (2025-001)
Significant Deficiency 2025
Cornish College of the Arts and Cornish Foundation
WA
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Th...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student that was incorrectly coded as FWS funds, the funds were immediately reclassified as institutional aid. Since Cornish, did not draw down all FWS funding, it did not impact the G5 drawdown and no needs needed to be returned. Going forward, a higher-level review will be conducted for students with high SAI and low need to ensure that no need-based funds, if not eligible, are in the packaging. This review, will take place after the initial counselor review, but before a student can begin working in the FWS program. This third check will ensure that these types of files are again reviewed in a timely manner and no over awards will happen in the future. Name(s) of the contact person(s) responsible for corrective action: Sara Drummond Planned completion date for corrective action plan: June 16th, 2025
View Audit 361771
Finding 570578 (2025-001)
Significant Deficiency 2025
Elloree Smith Senior Living, Inc.
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Comments on Finding and Recommendation: The Corporation paid management fees of $2,480 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 5.93% of residential and miscellaneous income collec...
Comments on Finding and Recommendation: The Corporation paid management fees of $2,480 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 5.93% of residential and miscellaneous income collected. Action(s) taken or planned on the finding: Management agrees with the recommendation. The Agent intends to reimburse the Corporation the overpayment of management fees.
View Audit 361607 Questioned Costs: $1
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