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Corrective Action Plans

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Finding 555638 (2024-001)
Significant Deficiency 2024
66th Avenue Apts. Inc. Dba Cardosa Village 136-Hd006
CA
Questioned Costs Cash Management HUD Housing Programs
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Manageme...
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the auditor's recommendation. On February 11, 2025, a reimbursement from the other property totaling $6,702 was deposited into the Property's operating account.
View Audit 354222 Questioned Costs: $1
Finding 555626 (2024-001)
Significant Deficiency 2024
Tomball Pines, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January...
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
View Audit 354198 Questioned Costs: $1
Finding 555623 (2024-002)
Significant Deficiency 2024
Marygrove Non-Profit Housing Corporation II
MI
Subrecipient Monitoring HUD Housing Programs
Finding #2024-002: The replacement reserve balance was not maintained in an interest bearing account during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: Management should move funds to an interest bearing account. Action(s) taken or planned on the finding: Ag...
Finding #2024-002: The replacement reserve balance was not maintained in an interest bearing account during the year ended December 31, 2024. Comments on the Finding and Each Recommendation: Management should move funds to an interest bearing account. Action(s) taken or planned on the finding: Agree. The new management agent has gained access to the replacement reserve account and will move replacement reserve funds to an interest bearing account.
View Audit 354194
Finding 555622 (2024-001)
Significant Deficiency 2024
Marygrove Non-Profit Housing Corporation II
MI
Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the find...
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the finding: Agree. The new board of directors and new management agent took over the Property effective July 1, 2024 and have executed a management entity profile with HUD.
View Audit 354194
Finding 555621 (2024-001)
Significant Deficiency 2024
Marygrove Non-Profit Housing Corporation
MI
HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the findin...
Finding #2024-001: There was not a management entity profile able to be provided in effect for the period January 1, 2024 through June 30, 2024. Comments on the Finding and Each Recommendation: HUD should approve a new board of directors and management agent. Action(s) taken or planned on the finding: Agree. The new board of directors and new management agent took over the Property effective July 1, 2024 and have executed a management entity profile with HUD.
View Audit 354193
Friendship Manor Housing Development Fund Company, Inc.
NY
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, 2024 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 ...
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, 2024 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 (2) Finding 2024-002 Management will submit the form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended March 31, 2024.
View Audit 354187
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, 2024 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 ...
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, 2024 CAP prepared by: Andrea D. Mays President of the Managing Agent ADM Management Group, Inc. (716) 892-1799 (1) Finding 2024-001 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 354187
Finding 555616 (2024-001)
Significant Deficiency 2024
Lasalle Park Homes Ii, Inc. 073-Ee100-Np-Wah
IN
HUD Housing Programs Subrecipient Monitoring
Finding 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Comments on the Finding and Each Recommendation: Management should ensure that all rejec...
Finding 2024-001: During the year ended December 31, 2024, one rejection letter selected for testing under the compliance supplement was missing necessary documents required by the PRAC and HUD Handbook 4350.3. Comments on the Finding and Each Recommendation: Management should ensure that all rejection letters are maintained at the site of the Property in accordance with the HUD Handbook 4350.3. Action(s) taken or planned on the finding: Management agrees with the recommendation and will ensure that rejection letters are retained in accordance with the HUD Handbook 4350.3.
View Audit 354179
Finding 555612 (2024-101)
Material Weakness 2024
Circle the City
AZ
Reporting Special Tests & Provisions
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurat...
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurate financial statements.
View Audit 354176
Finding 555611 (2024-001)
Significant Deficiency 2024
Van Buren Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on ...
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-001: During the year ended December 31, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $3,468 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement. Action(s) taken or planned on the finding: Management made a deposit of $3,468 on March 11, 2025 for the delinquent deposits.
View Audit 354161 Questioned Costs: $1
Finding 555608 (2024-002)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Questioned Costs Cash Management HUD Housing Programs
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding 2024-002: The Corporation made a payment to LAHD in the amount of $15,483 and did not obtain the required HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request retroactive HUD approval to make the payment or request reimbursement from the lender. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.
View Audit 354160 Questioned Costs: $1
Finding 555607 (2024-001)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation's required deposit of $30,965 to the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipt deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after fiscal year end. Action(s) taken or planned on the finding: Management deposited $30,965 into the residual receipts fund on December 20, 2024. No further action is required.
View Audit 354160 Questioned Costs: $1
Finding 555600 (2024-002)
Significant Deficiency 2024
Wings Academy I
OH
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective ...
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective action will be implemented, to include a review the federal award allowable uses and implementation of a process to ensure that costs are allowable prior to payment. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Stephanie Ataya, Treasurer
View Audit 354101 Questioned Costs: $1
Finding 555591 (2024-001)
Significant Deficiency 2024
City of Hays, Kansas
KS
Reporting
2024-001 – Reporting – 20.106 – Airport Improvement Program Condition The City did not complete and submit the required reports within the requested timeframe. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them ...
2024-001 – Reporting – 20.106 – Airport Improvement Program Condition The City did not complete and submit the required reports within the requested timeframe. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Comments on the Finding The City is aware of the oversight and has taken steps to improve the process, in the future. Action Taken As of March 4, 2025, the Airport Director has added a reminder of the reporting deadline to their calendar. Additionally, all reporting required for fiscal year 2024 has been submitted as of the date of this letter.
View Audit 354099
Finding 555587 (2024-002)
Material Weakness 2024
Gilbert Community School District
IA
The District will continue to look at best practices for internal controls to be used for the district. The District will utilize all office employees when possible to achieve the highest level of segregation of duties as possible.
The District will continue to look at best practices for internal controls to be used for the district. The District will utilize all office employees when possible to achieve the highest level of segregation of duties as possible.
View Audit 354093
Finding 555574 (2024-011)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Reporting Special Tests & Provisions
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manage...
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manager by May 31, 2025.
View Audit 354066
Finding 555573 (2024-010)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this tas...
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this task, effective March 1, 2025.
View Audit 354066
Finding 555572 (2024-009)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
View Audit 354066
Finding 555571 (2024-008)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
View Audit 354066
Finding 555570 (2024-007)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched ...
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched to Yardi records and submitted to TRACS processing.
View Audit 354066
Finding 555569 (2024-006)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD...
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD addendums.
View Audit 354066
Finding 555568 (2024-005)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and s...
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and signed by the households.
View Audit 354066
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
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