August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property's invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error. Corrective Action Plan: Management has reimbursed the property for the invoices paid in error and have adopted the attached internal control workflow to ensure that invoices are properly allocated prior to payment following our transition to a new financial and property management software system. We have also expanded our finance department by 2 FTE?s in the past two years to ensure that we have proper staffing to deal with an expanded number of transactions. Responsible party: Frank Shea