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Corrective Action Plans

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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
Finding 1169815 (2025-003)
Material Weakness 2025
Central Oregon Regional Housing Authority
OR
Subrecipient Monitoring Matching / Level of Effort / Earmarking
Response to Finding 2025-003 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority’s new property management company did not comply with the agreement for timely Replacement Reserve deposit...
Response to Finding 2025-003 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority’s new property management company did not comply with the agreement for timely Replacement Reserve deposits during the transition period due to the disruption in normal payment processes. Corrective Action: All retroactive deposits to Replacement Reserves were made subsequent to FYE 6/30/2025. The Housing Authority will implement a monitoring process to track Replacement Reserve deposits and ensure all required contributions are made timely, including during periods of management transition. This process will include periodic reconciliation of required versus actual deposits, and management review to promptly identify and resolve any discrepancies. Date of Planned Corrective Action: Immediately following being notified of this finding.
View Audit 382965
Finding 1169814 (2025-002)
Material Weakness 2025
Central Oregon Regional Housing Authority
OR
Reporting Matching / Level of Effort / Earmarking
Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10...
Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10 outside of the proscribed timeframe. Corrective Action: The Housing Authority will strengthen oversight of the third-party property management company by implementing a formal monitoring process that includes a standardized compliance checklist. This checklist will require the property management company to submit annual financial reports, all of which will be reviewed by the Housing Authority to ensure timeliness, accuracy, completeness, and compliance with applicable regulations and policies. The Housing Authority will document its reviews and follow up on any deficiencies identified to ensure timely corrective action and ongoing financial accountability. Date of Planned Corrective Action: Immediately following being notified of this finding.
View Audit 382965
Finding 1169813 (2025-001)
Material Weakness 2025
Central Oregon Regional Housing Authority
OR
HUD Housing Programs
Response to Finding 2025-001 Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority concurs with the audit recommendation. Corrective Action: To address this issue, management...
Response to Finding 2025-001 Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The Housing Authority concurs with the audit recommendation. Corrective Action: To address this issue, management will implement targeted refresher training for eligibility staff and supervisory reviewers focused specifically on identifying, verifying, and properly recording non-wage income sources, including but not limited to child support. The training will reinforce applicable HUD requirements, documentation standards, and quality control review procedures to ensure all non-wage income is consistently included in income calculations. Updated guidance materials and examples will also be provided to staff to support accurate application. Date of Planned Corrective Action: Immediately following being notified of this finding.
View Audit 382965
Finding 1169812 (2025-001)
Material Weakness 2025
Cleveland Voa Elderly Housing, INC (azalea Terrace)
VA
Management agrees with the finding. The project repaid the loan on August 19, 2025.
Management agrees with the finding. The project repaid the loan on August 19, 2025.
View Audit 382955
Finding 1169811 (2025-001)
Material Weakness 2025
Baltimore Voa Living Center, Inc.
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 382953
Finding 1169810 (2025-001)
Material Weakness 2025
Torrington Voa Elderly Housing, INC (bell Park Tower)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382951
Finding 1169809 (2025-001)
Material Weakness 2025
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
Management agrees with the finding. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382941
Finding 1169808 (2025-001)
Material Weakness 2025
Greer Voa Elderly Housing, INC (chandler Creek Village)
VA
Management Agrees with the finding. The replacement reserve deficiency was funded on July 31, 2025 in the amount of $1,286. Management will ensure that the replacement reserve deposit are made on a timely basis in the future.
Management Agrees with the finding. The replacement reserve deficiency was funded on July 31, 2025 in the amount of $1,286. Management will ensure that the replacement reserve deposit are made on a timely basis in the future.
View Audit 382935
Finding 1169807 (2025-003)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
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 382933
Finding 1169806 (2025-002)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382933
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