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Corrective Action Plans

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Finding 555763 (2024-002)
Material Weakness 2024
Feeding Illinois
IL
Cash Management Internal Control / Segregation of Duties
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by ...
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by the State Agency overseeing the grant. Feeding Illinois did not properly calculate the number of expenditures for reimbursement. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic. Effect of Finding: The Organization submitted grant expenditures both in excess of amounts reimbursed. Recommendation: We recommend that the Organization perform a more detailed review of the information submitted to verify the accuracy prior to submission for reimbursement. . Corrective Action Plan: All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS).. Contact Person Responsible for Corrective Action: Stephen Ericson, Executive Director Anticipated Completion Date: June 30, 2025
View Audit 354427
Finding 555761 (2024-002)
Material Weakness 2024
Human Response Network
CA
Material Weakness Reporting
Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be filed late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary finan...
Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be filed late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial information to the Auditors. That Fiscal Officer resigned in March 2022 and the position remained vacant until August 1st, 2022. In August 2022, the preceding Fiscal Officer was rehired. During their prior employment from February 2013 until March 2021 there were no audit findings. In addition to the Fiscal Officer position being vacant for five months, there was a new fiscal coordinator position created and the fiscal assistant position had gone through 3 staff members in less than three years. There are no staff at Human Response Network (HRN) with accounting education or experience except for the Fiscal Officer and fiscal department of three. The Fiscal Officer who was re-hired in August 2022 completed the 6/30/2021 audit, submitted May 4, 2023, the 6/30/2022 audit, submitted July 9, 2024, and the 6/30/2023 audit, submitted January 23, 2025. The 6/30/2024 audit is currently in progress and nearly finished. All efforts to submit it to the Federal Clearinghouse by 3/31/2025 were made, however we will miss the deadline by approximately 2 weeks. Human Response Network agrees that monthly reconciliations of all general ledger and balance sheet accounts should be performed timely and accurately. Staff continue to receive internal and external training and mentoring from experienced staff members. The Fiscal Procedures will be reviewed and updated to strengthen internal controls and weaknesses in processes or controls within 90 days of the audit submission.
View Audit 354424
Gardenside Terrace, Inc.
IN
The management company will provide the auditors with information to perform the audit in a timely manner.
The management company will provide the auditors with information to perform the audit in a timely manner.
View Audit 354402
Independence Heights INC
TX
Reporting
Audit Finding 2024-0001 - Review of the security deposit account showed that the balance as of December 31, 2024 was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. - Management response: The Project had a shortfall of operational cash an...
Audit Finding 2024-0001 - Review of the security deposit account showed that the balance as of December 31, 2024 was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. - Management response: The Project had a shortfall of operational cash and used some funds from the security deposit account. The fees associated with an interest bearing bank account would outweigh the benefits of interest based on the size of the security deposit account. Auditee will replenish the money to the security deposit account as soon as possible. Management will also research the feasibility of finding a bank account that will pay sufficient interest to cover any fees charged.
View Audit 354401
Independence Heights INC
TX
HUD Housing Programs Reporting
Audit Finding 2024-0002 - Funds were withdrawn from the replacement reserve without HUD’s written authorization. - Management response: The Project had a shortfall of operational cash and had to withdraw from the replacement reserve. Auditee will replenish the money to the replacement reserve as s...
Audit Finding 2024-0002 - Funds were withdrawn from the replacement reserve without HUD’s written authorization. - Management response: The Project had a shortfall of operational cash and had to withdraw from the replacement reserve. Auditee will replenish the money to the replacement reserve as soon as possible.
View Audit 354401
Finding 555742 (2024-001)
Significant Deficiency 2024
Nutley Senior Citizens Housing Corporation
NJ
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action...
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action by reinforcing internal procedures to ensure timely deposits in the future. Additional monitoring measures have been implemented to prevent recurrence.
View Audit 354370
Finding 555741 (2024-002)
Significant Deficiency 2024
Victory Oaks, Inc.
MD
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the F...
a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the Finding The Management Agent will ensure that invoices will be recorded accurately and according to HUD guidelines. A list of service accounts by property is cross-referenced prior to invoice approval and utility accounts will be transferred to a third party for processing and payment.
View Audit 354366 Questioned Costs: $1
Finding 555740 (2024-001)
Material Weakness 2024
Victory Oaks, Inc.
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as w...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring
View Audit 354366
Finding 555738 (2024-003)
Significant Deficiency 2024
Victory Heights, Inc.
MD
HUD Housing Programs Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management acknowledges that the security deposit was not returned within 30 days of move-out for certain selected files. We attribute this finding to prior days of move-out for certain selected files. We attribute this finding to prior management h...
a. Comments on the Finding and Each Recommendation Management acknowledges that the security deposit was not returned within 30 days of move-out for certain selected files. We attribute this finding to prior days of move-out for certain selected files. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that move-outs are processed within the proper time frame. Management has instituted company policy as well as corporate compliance monitoring that requires timely processing.
View Audit 354365
Finding 555736 (2024-002)
Material Weakness 2024
Victory Heights, Inc.
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines and that a move-in inspection report was missing. We attribute this findin...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines and that a move-in inspection report was missing. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring.
View Audit 354365
Finding 555735 (2024-001)
Significant Deficiency 2024
Victory Heights, Inc.
MD
HUD Housing Programs Cash Management
a. Comments on the Finding and Each Recommendation Management agrees that when the PRAC renewal for 2024 was submitted, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. This is accounted to the recent Management Agent transition on 7/1/2024 and transit...
a. Comments on the Finding and Each Recommendation Management agrees that when the PRAC renewal for 2024 was submitted, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. This is accounted to the recent Management Agent transition on 7/1/2024 and transition of software and accounts. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354365
Finding 555733 (2024-001)
Material Weakness 2024
Victory Crest, Inc.
MD
HUD Housing Programs Eligibility
a. Comments on the Finding and Each Recommendation 1 out of 10 tenant tested did not compute the monthly tenant rent and subsidy portion accurately. b. Action(s) Taken or Planned on the Finding All files are reviewed by the Compliance Department. The Compliance Department uses the standard rules of...
a. Comments on the Finding and Each Recommendation 1 out of 10 tenant tested did not compute the monthly tenant rent and subsidy portion accurately. b. Action(s) Taken or Planned on the Finding All files are reviewed by the Compliance Department. The Compliance Department uses the standard rules of calculation and each file is accompanied with a calculation work sheet provided thru the software. To ensure the accuracy of the calculations moving forward, review of the hourly rate, # of hours worked and pay frequency will be calculated to verify what is on the calculation worksheet to ensure the accuracy of the information submitted. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations This process is established as a policy for the Compliance Department and published in the Fundamentals of Compliance handbook/
View Audit 354364
Finding 555732 (2024-001)
Significant Deficiency 2024
Manor Apartments, Inc.
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as w...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring.
View Audit 354363
Finding 555731 (2024-001)
Material Weakness 2024
Cheval Court, Inc.
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as w...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring.
View Audit 354361
Finding 555719 (2024-001)
Significant Deficiency 2024
Raymond Central Public Schools
NE
Internal Control / Segregation of Duties Reporting
Management is aware of the above finding, but believes the cost of hiring additional employees outweighs any benefit it would receive due to limited resources of the District. The District feels it has mitigating controls in place to reduce the risks associated with the organizational structure, inc...
Management is aware of the above finding, but believes the cost of hiring additional employees outweighs any benefit it would receive due to limited resources of the District. The District feels it has mitigating controls in place to reduce the risks associated with the organizational structure, including the approval process for all expenditures, which involves the School Board.
View Audit 354359
Finding 555718 (2024-001)
Significant Deficiency 2024
Cambridge Apartments, Inc.
MD
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new age...
a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new agent will ensure invoices are recorded to the correct property. The site has been reimbursed for the $2,969 as of March 2025.
View Audit 354356 Questioned Costs: $1
Finding 555717 (2024-002)
Significant Deficiency 2024
Avondale Park Apartments, INC
MD
HUD Housing Programs Cash Management
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. ...
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354355
Finding 555716 (2024-001)
Significant Deficiency 2024
Avondale Park Apartments, INC
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as w...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring.
View Audit 354355
Finding 555715 (2024-001)
Significant Deficiency 2024
Andrew Kim House, Inc.
MD
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management ...
a. Comments on the Finding and Each Recommendation Management agrees that when prior Management agent submitted the PRAC renewal for 2024, they failed to include a return to HUD the balance of the residual receipts above $250 per unit. b. Action(s) Taken or Planned on the Finding Current management has submitted a 9250 to HUD for approval of release of Residual Receipt funds above $250 per unit to be returned to HUD. As part of the PRAC renewal process, current management will follow HUD guidelines that require a submission of a 9250 residual receipt request with the renewal submission.
View Audit 354353
Finding 555695 (2024-002)
Significant Deficiency 2024
Wyoming Housing Network, Inc. and Subsidiaries
WY
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve...
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve for replacements withdrawals totaling $31,043 and obtain RD approval prior to making withdrawals from the reserve for replacements account in the future. Action(s) taken or planned on the finding: Management concurs with the finding. Management requested and received retroactive approval for the reserve for replacements withdrawals totaling $31,043 and will obtain RD approval prior to making withdrawals from the reserve for replacements account in the future.
View Audit 354311 Questioned Costs: $1
Finding 555692 (2024-001)
Significant Deficiency 2024
Wyoming Housing Network, Inc. and Subsidiaries
WY
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, two of the nine resident files selected for testing under the HUD Consolidated Audit Guide lacked properly executed and documented resident eligibility forms. The Agent should ensure that all...
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, two of the nine resident files selected for testing under the HUD Consolidated Audit Guide lacked properly executed and documented resident eligibility forms. The Agent should ensure that all resident files are maintained at the site for each resident of the Property, and the Agent should ensure that the resident files include all properly executed and documented resident eligibility forms. Action(s) taken or planned on the finding: The Agent concurs with the finding and recommendation. The resident files noted in the statement of condition were for residents who moved out of the Property during the year ended September 30, 2024. No further action is required related to these residents' files. The Agent intends to review and update, as necessary, the other resident files during the year ended September 30, 2024 to ensure the Property is in compliance with HUD requirements.
View Audit 354311
Caring Unlimited, Inc.
ME
Reporting Requirements
Reporting Requirements
View Audit 354309
Caring Unlimited, Inc.
ME
Criteria: The Organization’s major federal award carries with it certain periodic reporting requirements that are due 20 days following the close of each quarter.
Criteria: The Organization’s major federal award carries with it certain periodic reporting requirements that are due 20 days following the close of each quarter.
View Audit 354309
Caring Unlimited, Inc.
ME
Condition: We noted four instances in which a required monthly report was submitted after the required deadline.
Condition: We noted four instances in which a required monthly report was submitted after the required deadline.
View Audit 354309
Caring Unlimited, Inc.
ME
Questioned Costs: None
Questioned Costs: None
View Audit 354309
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