Corrective Action Plans

Finding 571595 (2024-002)

Significant Deficiency 2024

WA

Allowable Costs / Cost Principles § 200.430

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corr...

HOMESIGHT AND SUBSIDIARIES Management’s Corrective Action Plan For the Year Ended December 31, 2024 Finding 2024-002 Contact Person(s): Tammie Anders, Director of Finance John Gikandi, Sr. Accountant (Manager) Explanation and specific reasons for disagreement with the audit finding or that the corrective action is not required (if applicable): No disagreement Corrective action planned: Labor distribution reports pulled from the financial software program (MIP) used to process payroll, will are be signed (via hard signature or docusign/adobe within five (5)) working days from date of payroll by HS/HSCD employees. Anticipated completion date: Corrective action has already been in place for 2025.

View Audit 362523

Finding 571592 (2024-001)

Significant Deficiency 2024

Margate Terrace Corporation

NJ

Questioned Costs HUD Housing Programs Cash Management

Management will ensure future residual receipts deposits are made timely.

View Audit 362509 Questioned Costs: $1

Finding 571591 (2024-008)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.

View Audit 362508

Finding 571590 (2024-007)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over insp...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. We also recommend that the Authority review rules and internal controls in place around record retention for completed inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025

View Audit 362508

Finding 571589 (2024-006)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: T...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA has adopted the updated HUD-9886-A in addition to its own Release of Information. The updated release form does not expire and provides more indefinite Release of Information coverage. An additional data field has been created to track households that opt out of their release.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Preventive actions to identify households that opt out of the adopted indefinite Release of Information will be ongoing as part of the regular compliance and quality management process.

View Audit 362508

Finding 571578 (2024-005)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025.

View Audit 362508

Finding 571567 (2024-004)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that no tenants are overlooked, even when the original case manager is no longer an employee of the Authority. Explanation of disagreemen...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that no tenants are overlooked, even when the original case manager is no longer an employee of the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV has developed new software process workflows that automatically incorporate completion of certification checklists. Work backlogs created by staff turnover are being addressed. The Management Team has a created a plan of action with a timeline to clear all backlogs by the end of 2026. The team meets on a weekly basis to discuss progress. Additional oversight of termination processes will be provided by Compliance Team review of payment holds and $0 HAP reports.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025.

View Audit 362508 Questioned Costs: $1

Finding 571556 (2024-003)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the rent reasonableness determination for new tenants and contract rent changes to ensure rent reasonableness is completed properly and accurately flows ...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the rent reasonableness determination for new tenants and contract rent changes to ensure rent reasonableness is completed properly and accurately flows to the HAP contract and HUD-50058 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will conduct refresher trainings on rent reasonable requirements for all staff that conduct rent reasonable certifications throughout the year. In addition to the existing monthly audit/compliance reviews of certifications that include rent reasonable determinations, managers will review a sample of rent reasonable certifications by staff that the Compliance Team identifies as needing additional support.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Trainings provided throughout the year along with a monthly audit being conducted by the manager of a sample of rent reasonableness certifications.

View Audit 362508 Questioned Costs: $1

Finding 571545 (2024-002)

Material Weakness 2024

Housing Authority of the City of Seattle

WA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are i...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend management designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NSPIRE enforcement has been an existing area of focus for the HCV Department during the past year. The one of the primary root causes of the issues identified was leadership of the inspections team that changed in 2023, and direct oversight of the inspection processes was not sufficient and/or effective. The agency recently hired a new Inspections Manager, who is fully trained and is experienced in property management. A working group including the recently hired Inspections Manager, Compliance Manager, and Deputy Director of HCV currently meets weekly to (utilization the NSPIRE compliance reports) review NSPIRE non-compliance processing. There are dashboard reports that are utilized to detect and address units that are in non-compliance with the NSPIRE standards.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: June 2025

View Audit 362508 Questioned Costs: $1

Finding 571543 (2024-007)

Material Weakness 2024

County of Floyd

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 362505

Finding 571541 (2024-005)

Material Weakness 2024

Tca Health, Inc.

IL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.305

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be do...

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be documented with supporting documentation retained for the revised internal control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA will have a Grant/Staff Account or designee prepare documentation for the drawdowns. The CEO or designee will approve drawdown documents. CFO/Controller or designee will process the drawdown and take a screenshot when completed. All approvals will be shown on the excel sheet with the drawdown information. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571540 (2024-004)

Significant Deficiency 2024

Tca Health, Inc.

IL

Procurement, Suspension & Debarment § 200.320

Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service...

Recommendation: We recommend the Organization consistently follow its established policies and procedures related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management and finance staff will more closely monitor when non-payroll expenditures are charged to federal grants and adhere to procurement policy when over the required threshold that requires board approval over equipment, supplies, and services $10,000 and 3 written bids when over $100,000. Additionally, finance staff will seek out training from contracted third-party consultant when documenting procurement items to ensure that all documentation required is maintained. Further, the procurement policy will be reviewed on a regular basis to ensure that personnel involved in procurement are educated in regards to the policy and procedures. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571539 (2024-003)

Material Weakness 2024

Tca Health, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disag...

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA has changed the time and effort sheet to be less confusing for staff. Also, we can set up allocations in our payroll system which the employee and supervisor have to sign off on their time card for each payroll. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500 Questioned Costs: $1

Finding 571538 (2024-002)

Material Weakness 2024

Tca Health, Inc.

IL

Eligibility Material Weakness Internal Control / Segregation of Duties

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient v...

Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient visits to determine all required patient information has been obtained in accordance with TCA’s policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA Health has addressed the Special Provisions weakness by coaching and training front desk staff members. Specifically, staff were trained in the approved sliding fee scale policy and its requirements. Worked with third-party billing company, and Athena to roll back the EMR update which contributed to ineffective application of the sliding fee in November 2023. TCA hired a full-time Patient Services Manager in 2024 to support ongoing staff training, quality assurance monitoring, and implementation of the updated EMR and registration workflows. Staff have become proficient in the collection of data from patients, properly storing and recording it in the EMR, and the calculation of the slide according to the Federal Poverty Guidelines. Lastly, the team will be updated on the latest EMR module that experienced an upgrade and taught how to effectively apply the slide. Additionally, TCA began to undergo internal audits of records ensuring that proper documentation is maintained and a patient service manager, utilizing testing template provided by the organization’s auditor. Name(s) of the contact person(s) responsible for corrective action: Samantha Oliver Mitchell, Chief Operating Officer Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571535 (2024-001)

Material Weakness 2024

Housing Authority of the City of Greenwood

MS

Material Weakness Matching / Level of Effort / Earmarking

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of execut...

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Finding 571533 (2024-002)

None 2024

Housing Authority of the City of Greenwood

MS

Questioned Costs HUD Housing Programs

Excess Management Fees Charged to the Section 8 Housing Choice Voucher Program Corrective Action The Authority will limit fees charged to its Section 8 Housing Choice Voucher Program to the fees specified in the Supplement to HUD Handbook 7475.1. The Authority’s Executive Director, Dr. Earl Hall,...

Excess Management Fees Charged to the Section 8 Housing Choice Voucher Program Corrective Action The Authority will limit fees charged to its Section 8 Housing Choice Voucher Program to the fees specified in the Supplement to HUD Handbook 7475.1. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478 Questioned Costs: $1

Finding 571531 (2024-004)

None 2024

Housing Authority of the City of Greenwood

MS

HUD Housing Programs Matching / Level of Effort / Earmarking

Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Finding 571530 (2024-003)

None 2024

Housing Authority of the City of Greenwood

MS

HUD Housing Programs Reporting

Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this correctiv...

Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action no later than December 31, 2025.

View Audit 362478

Finding 571527 (2024-006)

Significant Deficiency 2024

Housing & Redevelopment Authority of Douglas County

MN

HUD Housing Programs Significant Deficiency

Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025

View Audit 362477

Finding 571524 (2024-005)

Significant Deficiency 2024

Housing & Redevelopment Authority of Douglas County

MN

HUD Housing Programs Significant Deficiency

Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025

View Audit 362477

Finding 571521 (2024-004)

Significant Deficiency 2024

Housing & Redevelopment Authority of Douglas County

MN

HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency

Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP D...

Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP December 31, 2025

View Audit 362477

Finding 571518 (2024-003)

Significant Deficiency 2024

Housing & Redevelopment Authority of Douglas County

MN

HUD Housing Programs Significant Deficiency

Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025

View Audit 362477

Finding 571515 (2024-002)

Significant Deficiency 2024

Housing & Redevelopment Authority of Douglas County

MN

HUD Housing Programs Eligibility Significant Deficiency

Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025

View Audit 362477

Finding 571508 (2024-002)

Significant Deficiency 2024

Housing Forward

IL

Procurement, Suspension & Debarment § 200.212 § 200.318

Going forward the Organization will ensure there is documentation that verification of vendors are not suppressed or debarred.

View Audit 362474

Finding 571507 (2024-003)

Significant Deficiency 2024

McNary Elementary School District No. 23

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.

View Audit 362459

Corrective Action Plans

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