EIN: 132802083
UEI: SPWCHLJX24R7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 16, 2026 (42 days ago).
What is a management decision? →Repeat of prior year findings: 2024-001 Criteria: The Corporation should ensure internal controls surrounding expenditure requisitions are followed by staff to ensure accruals of expenditures are timely recorded. Condition and Context: The property manager did not timely submit expenditure requisitions to the business office and authorized expenditures prior to receiving authorization. Upon receipt of the invoices for the expenditures, the business office reviewed and challenged the costs resulting in delayed recording of accruals and expenditures in the wrong period. Effect: Expenses of $9,167 were recorded in the wrong period. Cause: Property manager not following policies and procedures and untimely invoicing by the vendors. Recommendation: The business office should continuously train and enforce policies and procedures to ensure internal controls are followed by staff throughout the organization. Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.
Show full finding ▾Hide full finding ▴Repeat of prior year findings: 2024-001 Criteria: The Corporation should ensure internal controls surrounding expenditure requisitions are followed by staff to ensure accruals of expenditures are timely recorded. Condition and Context: The property manager did not timely submit expenditure requisitions to the business office and authorized expenditures prior to receiving authorization. Upon receipt of the invoices for the expenditures, the business office reviewed and challenged the costs resulting in delayed recording of accruals and expenditures in the wrong period. Effect: Expenses of $9,167 were recorded in the wrong period. Cause: Property manager not following policies and procedures and untimely invoicing by the vendors. Recommendation: The business office should continuously train and enforce policies and procedures to ensure internal controls are followed by staff throughout the organization. Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.
Views of Responsible Officials and Planned Corrective Action Plan: The Controller meets monthly with IHC management team to review financial statements along with requisitions and approvals for open Po’s/Invoices. During this time, she also reviews whether there are services rendered that were not entered as a requisition or for which we did not receive a check request. The property management team will alter how the requisitions are done. The property manager in the field will send notification to Operations Managers each time a vendor is called to perform a service at the location. The Operations Manager will enter a default requisition to alert the Business Office. This will then be in our system to validate an accrual is made and/or contact vendor or IHC staff to obtain invoices from vendor. There are some vendors who are smaller or less automated in their own processes. This sometimes creates a large gap from time service if performed to when they invoice Inglis.
2024-001
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
Finding 2024-002: Tenant Eligibility - Material Weakness - Material Noncompliance Repeat of prior year findings: 2021-001, 2022-002, and 2023-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2023 - June 30, 2024 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR Section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD's regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR Section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR Section 5.230). Questioned Cost: Not determinable. Condition/Context: During our risk assessment procedures and follow-up on the prior year findings, we noted that the tenant eligibility issues that were identified in the prior years persisted. The issues affecting tenant eligibility include missing documentation to support the eligibility requirements and tenant recertification. As a result, we did not select a sample from the population for testing. Effect: Insufficient documentation of tenant eligibility and late recertifications. As a result of untimely recertifications, cash collections has been delayed by HUD causing operating cash flow deficiencies resulting in significant growth in related party balances due to the parent entity and unpaid subsidies at June 30, 2024. Cause: Lack of management oversight due to turnover. As a result, management has not been able to implement their planned corrective actions in a timely fashion. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.
Show full finding ▾Hide full finding ▴Finding 2024-002: Tenant Eligibility - Material Weakness - Material Noncompliance Repeat of prior year findings: 2021-001, 2022-002, and 2023-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2023 - June 30, 2024 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR Section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD's regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR Section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR Section 5.230). Questioned Cost: Not determinable. Condition/Context: During our risk assessment procedures and follow-up on the prior year findings, we noted that the tenant eligibility issues that were identified in the prior years persisted. The issues affecting tenant eligibility include missing documentation to support the eligibility requirements and tenant recertification. As a result, we did not select a sample from the population for testing. Effect: Insufficient documentation of tenant eligibility and late recertifications. As a result of untimely recertifications, cash collections has been delayed by HUD causing operating cash flow deficiencies resulting in significant growth in related party balances due to the parent entity and unpaid subsidies at June 30, 2024. Cause: Lack of management oversight due to turnover. As a result, management has not been able to implement their planned corrective actions in a timely fashion. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.
Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. The Inglis Compliance department is now sampling and reviewing tenant files to assure tenant files are accurate and audit ready at any given time. The tenant files for all entities will be current by December 2024. Inglis Housing Corporation hired new a new property management Executive Director in August 2024. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2025 audit. Extensive process has been made as of October 2024. All of the HUD entities managed by the property management team are current through June 2024.
2023-002
Finding 2024-003: Required Monthly Deposits to the Replacement Reserve - Significant Deficiency Repeat of prior year findings: 2023-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2023 - June 30, 2024 Pass-Through Entity: Not applicable Criteria: The Corporation shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund (Regulatory Agreement, item 5 (a)). All disbursements from the reserve must be approved by HUD (24 CFR Section 891.405). Questioned Cost: $6,302 in missing deposits. Condition/Context: There were two months where the required deposits were missed. Our sample included all twelve months of required deposits and therefore, the entire population was subject to testing. Effect: Two months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover and delay in rental revenue. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made. Views of Responsible Officials and Planned Corrective Actions: The planned corrective action did not take place as cash flow issues persist. The deposits will be made as cash flows permits. Inglis is in process of billing prior year amounts that are now in compliance and current year amounts.
Show full finding ▾Hide full finding ▴Finding 2024-003: Required Monthly Deposits to the Replacement Reserve - Significant Deficiency Repeat of prior year findings: 2023-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2023 - June 30, 2024 Pass-Through Entity: Not applicable Criteria: The Corporation shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund (Regulatory Agreement, item 5 (a)). All disbursements from the reserve must be approved by HUD (24 CFR Section 891.405). Questioned Cost: $6,302 in missing deposits. Condition/Context: There were two months where the required deposits were missed. Our sample included all twelve months of required deposits and therefore, the entire population was subject to testing. Effect: Two months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover and delay in rental revenue. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made. Views of Responsible Officials and Planned Corrective Actions: The planned corrective action did not take place as cash flow issues persist. The deposits will be made as cash flows permits. Inglis is in process of billing prior year amounts that are now in compliance and current year amounts.
Views of Responsible Officials and Planned Corrective Actions: The planned corrective action did not take place as cash flow issues persist. The deposits will be made as cash flows permits. Inglis is in process of billing prior year amounts that are now in compliance and current year amounts.
2023-002
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
Finding 2023-001: Tenant Eligibility - Material Weakness - Material Noncompliance Repeat of prior year findings: 2021-001 and 2022-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2022 - June 30, 2023 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD's regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230). Questioned Cost: Not determinable. Condition/Context: During our risk assessment procedures and follow-up on the prior year findings, we noted that the tenant eligibility issues that were identified in the prior years persisted and worsened. The issues affecting tenant eligibility include missing documentation to support the eligibility requirements and tenant recertification. As a result, we did not select a sample from the population for testing. Effect: Insufficient documentation of tenant eligibility and late recertifications. Similar issues over tenant recertification have caused delays in obtaining renewal of the Corporation’s PRAC contract. As a result of not renewing the PRAC contract timely there were operating cash flow deficiencies resulting in significant growth in related party balances due to the parent entity and unpaid subsidies at June 30, 2023. Cause: Lack of management oversight due to turnover. As a result, management has not been able to implement their planned corrective actions in a timely fashion. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Show full finding ▾Hide full finding ▴Finding 2023-001: Tenant Eligibility - Material Weakness - Material Noncompliance Repeat of prior year findings: 2021-001 and 2022-002 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2022 - June 30, 2023 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD's regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230). Questioned Cost: Not determinable. Condition/Context: During our risk assessment procedures and follow-up on the prior year findings, we noted that the tenant eligibility issues that were identified in the prior years persisted and worsened. The issues affecting tenant eligibility include missing documentation to support the eligibility requirements and tenant recertification. As a result, we did not select a sample from the population for testing. Effect: Insufficient documentation of tenant eligibility and late recertifications. Similar issues over tenant recertification have caused delays in obtaining renewal of the Corporation’s PRAC contract. As a result of not renewing the PRAC contract timely there were operating cash flow deficiencies resulting in significant growth in related party balances due to the parent entity and unpaid subsidies at June 30, 2023. Cause: Lack of management oversight due to turnover. As a result, management has not been able to implement their planned corrective actions in a timely fashion. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time. Inglis Housing Corporation hired new a new property management Executive Director in August 2023. Under her leadership the team has made extensive progress updating and bringing all PRACs, tenant recertifications, and tenant files into compliance. There has been in depth training for the property management team on the usage of a newly implemented property management system. All staff have or will attend external training classes for tax credit and HUD property management functions. The property management team is working on reviewing and updating all tenant files with a goal of being in compliance for the June 30, 2024 audit.
2022-002
Finding 2023-002: Required Monthly Deposits to the Replacement Reserve - Significant Deficiency Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2022 - June 30, 2023 Pass-Through Entity: Not applicable Criteria: The Corporation shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund (Regulatory Agreement, item 5 (a)). All disbursements from the reserve must be approved by HUD (24 CFR section 891.405). Questioned Cost: $22,057 in missing deposits. Condition/Context: There were seven months where the required deposits were missed. Our sample included all twelve months of required deposits and therefore, the entire population was subject to testing. Effect: Seven months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover and delay in rental revenue. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made.
Show full finding ▾Hide full finding ▴Finding 2023-002: Required Monthly Deposits to the Replacement Reserve - Significant Deficiency Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2022 - June 30, 2023 Pass-Through Entity: Not applicable Criteria: The Corporation shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund (Regulatory Agreement, item 5 (a)). All disbursements from the reserve must be approved by HUD (24 CFR section 891.405). Questioned Cost: $22,057 in missing deposits. Condition/Context: There were seven months where the required deposits were missed. Our sample included all twelve months of required deposits and therefore, the entire population was subject to testing. Effect: Seven months of deposits were missed to the reserve for replacement account. Cause: Lack of management oversight due to turnover and delay in rental revenue. Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made.
Views of Responsible Officials and Planned Corrective Actions: The deposits will be made as cash flows permits. The collection of tenant receivables and subsidy payments will improve as new property management team stabilizes operations by reducing turnover and increasing use of new property management system once fully implemented.
FAC accepted this audit on June 5, 2023 — management decision was due December 5, 2023.
Finding 2022-002 - Tenant Eligibility - Material Weakness Repeat of prior year finding 2021-001 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2021 - June 30, 2022 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD?s regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230). Questioned Cost: None reported. Condition/Context: We identified a lack review and maintenance of tenant file documentation for eligibility requirements including signed current lease rates, up to date wait list, proof of disability, income verification, and signed HUD Forms 9887 and 9887A. There was missing documentation of required information in two of the tenant files selected for testing. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: Two of three tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Show full finding ▾Hide full finding ▴Finding 2022-002 - Tenant Eligibility - Material Weakness Repeat of prior year finding 2021-001 Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2021 - June 30, 2022 Pass-Through Entity: Not applicable Criteria: Section 811 of the National Affordable Housing Act provides funding for housing for persons with disabilities. To qualify as disabled, the household must consist of at least one person who is an adult (18 years or older) with a disability, two or more persons with disabilities living together, or a surviving household member under certain circumstances (42 USC 1437a(b)(3); 24 CFR section 891.505). Residents must also qualify as very low-income households to be eligible (42 USC 8013). Eligibility is only determined at move-in or at initial certification except in circumstances whereas family composition changes after initial occupancy a determination must be made as to whether the remaining member of the household will be eligible to receive assistance. Eligibility requirements are found in HUD?s regulations at 24 CFR Part 5. The Corporation is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Assistance applicants shall submit signed consent forms upon initial application and at reexamination (24 CFR section 5.230). Questioned Cost: None reported. Condition/Context: We identified a lack review and maintenance of tenant file documentation for eligibility requirements including signed current lease rates, up to date wait list, proof of disability, income verification, and signed HUD Forms 9887 and 9887A. There was missing documentation of required information in two of the tenant files selected for testing. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: Two of three tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements.
Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Historically, the management and auditing of tenant files was entirely under the process flows for property management team. Going forward the Inglis Compliance department will sufficiently sample and review tenant files throughout year to assure tenant files are accurate and audit ready at any given time.
2021-001
FAC accepted this audit on October 26, 2021 — management decision was due April 26, 2022.
Finding 2021-001 - Tenant Eligibility, Supporting Documentation CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2020 - June 30, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to maintain documentation of asset verification, current signed lease agreements and signed HUD Forms 9887 and 9887A. Questioned Cost: None. Condition/Context: There was missing documentation in one of the tenant files selected for the above required information. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of three tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Tenant Eligibility, Supporting Documentation CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2020 - June 30, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation is required to maintain documentation of asset verification, current signed lease agreements and signed HUD Forms 9887 and 9887A. Questioned Cost: None. Condition/Context: There was missing documentation in one of the tenant files selected for the above required information. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of three tenant files reviewed were missing required support as indicated above. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date.
Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date. The name(s) of the contact person(s) responsible for corrective action: Ben Laudermilch, VP/Executive Director, Inglis Housing Corporation The anticipated completion date: September 2021
2020-001
Finding 2021-002 - Tenant Eligibility, Timeliness of Recertifications CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2020 - June 30, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation must complete timely tenant recertifications by the tenant anniversary date. Questioned Cost: N/A Condition/Context: One tenant file selected had a certification completed after the anniversary date. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of three tenant files reviewed had a recertification completed after the anniversary date. Recommendation: The Corporation should have procedures in place to ensure tenant recertifications are completed timely. Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date.
Show full finding ▾Hide full finding ▴Finding 2021-002 - Tenant Eligibility, Timeliness of Recertifications CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2020 - June 30, 2021 Pass-Through Entity: Not applicable Criteria: The Corporation must complete timely tenant recertifications by the tenant anniversary date. Questioned Cost: N/A Condition/Context: One tenant file selected had a certification completed after the anniversary date. Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Cause: Lack of management oversight due to turnover. Effect: One of three tenant files reviewed had a recertification completed after the anniversary date. Recommendation: The Corporation should have procedures in place to ensure tenant recertifications are completed timely. Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date.
Views of Responsible Officials and Planned Corrective Actions: Inglis Housing Corporation has experienced a high rate of turnover in the property management and administrative support roles over the last two years. To address the adverse impact on operations and compliance functions, management has taken the below steps to mitigate the impact of turnover. ? Added a third property manager role to reduce workload in each portfolio. This will help each property manager to be more responsive and increase attention to detail for tenant files. ? Added a regional property manager to support the Director of Inglis Housing Corporation. The role will help with compliance functions and to increase training and support for property managers. ? Implemented a new tenant management system (Yardi) which has more capabilities and will allow management to better understand operations and manage tenant files. ? Created a check list to verify all tenant related files have been obtained and are up to date. The name(s) of the contact person(s) responsible for corrective action: Ben Laudermilch, VP/Executive Director, Inglis Housing Corporation The anticipated completion date: September 2021
FAC accepted this audit on October 19, 2020 — management decision was due April 19, 2021.
There was missing documentation on a tenant's proof of disability and income verification. Context: Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Effect: One of three tenant files reviewed was missing proof of disability. In addition, we were made aware by management that one tenant who did not have adequate income verification support resulting in unreported income. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: The property management company, an affiliate of the Corporation, added the position of Compliance and Education Coordinator in 2018 whose job function includes assurance of compliance with HUD and all other housing rules and regulations. The Coordinator is in progress of reviewing current and implementing new processes. With stability of the property manager position after turnover and the addition of the Coordinator, the Corporation is confident that the cited lack of attentiveness to the requirements will not recur. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 - Tenant Eligibility CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2019 - June 30, 2020 Pass-Through Entity: Not applicable Criteria: The Corporation is required to maintain documentation of proof of disability and income verification in each resident file. Questioned Cost: None Condition: There was missing documentation on a tenant's proof of disability and income verification. Context: Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Effect: One of three tenant files reviewed was missing proof of disability. In addition, we were made aware by management that one tenant who did not have adequate income verification support resulting in unreported income. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure documentation is maintained accordance with its requirements. Views of Responsible Officials and Planned Corrective Actions: The property management company, an affiliate of the Corporation, added the position of Compliance and Education Coordinator in 2018 whose job function includes assurance of compliance with HUD and all other housing rules and regulations. The Coordinator is in progress of reviewing current and implementing new processes. With stability of the property manager position after turnover and the addition of the Coordinator, the Corporation is confident that the cited lack of attentiveness to the requirements will not recur. See Corrective Action Plan.
The name(s) of the contact person(s) responsible for corrective action : Latasha Turner, Tameata Jordan and Ben Laudermilch The anticipated completion date: Immediately Material weakness: Tenant Eligibility The Corporation is required to maintain documentation of proof of disability and income verification in each resident file. There was missing documentation on a tenant?s proof of disability and inadequate income verification support. Management Response: To address this issue, management will perform peer-reviewed file audits at move-in, move-out, quarterly and at annual recert to ensure that all documentation, including proof of disability, is present within the file. In cases where a long-standing tenant with an obvious disability does not have appropriate documentation, management will seek such documentation for purposes of ensuring a complete tenant file.
2019-001
Assistance payments were not stopped timely for a resident after their death. Context: Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Effect: One of three tenant files reviewed continued to receive assistance payments for four months ($2,379) after a resident?s death. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure that all assistance payments are prorated for deceased residents the earlier of 14 days after their death or the day the unit is vacated. The Corporation should have procedures in place to ensure all paperwork is dated appropriately and all recertifications are only completed for living residents. Views of Responsible Officials and Planned Corrective Actions: The property management company, an affiliate of the Corporation, added the position of Compliance and Education Coordinator in 2018 whose job function includes assurance of compliance with HUD and all other housing rules and regulations. The Coordinator is in progress of reviewing current and implementing new processes. With stability of the property manager position after turnover and the addition of the Coordinator, the Corporation is confident that the cited lack of attentiveness to the requirements will not recur. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-002 - HAP Payments CFDA Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Federal Award Number: Not applicable Federal Award Year: July 1, 2019 - June 30, 2020 Pass-Through Entity: Not applicable Criteria: The Corporation must prorate assistance payments of a deceased resident the earlier of 14 days of the resident?s death or the day the unit is vacated. Questioned Cost: $2,379 (Total HAP payments paid back to HUD for assistance received after the tenants death) Condition: Assistance payments were not stopped timely for a resident after their death. Context: Our population included all tenants. Our sample included three tenant files. This was not a statistically valid sample. Effect: One of three tenant files reviewed continued to receive assistance payments for four months ($2,379) after a resident?s death. Cause: Lack of management oversight due to turnover. Recommendation: The Corporation should have procedures in place to ensure that all assistance payments are prorated for deceased residents the earlier of 14 days after their death or the day the unit is vacated. The Corporation should have procedures in place to ensure all paperwork is dated appropriately and all recertifications are only completed for living residents. Views of Responsible Officials and Planned Corrective Actions: The property management company, an affiliate of the Corporation, added the position of Compliance and Education Coordinator in 2018 whose job function includes assurance of compliance with HUD and all other housing rules and regulations. The Coordinator is in progress of reviewing current and implementing new processes. With stability of the property manager position after turnover and the addition of the Coordinator, the Corporation is confident that the cited lack of attentiveness to the requirements will not recur. See Corrective Action Plan.
The name(s) of the contact person(s) responsible for corrective action : Latasha Turner, Tameata Jordan and Ben Laudermilch The anticipated completion date: Immediately Significant deficiency: HAP Payments. The Corporation must prorate assistance payments of a deceased resident the earlier of 14 days of the resident's death or the day the unit is vacated. The Corporation did not stop assistance payments in a timely manner. Eastwick I ? 7 months Management Response: To address this issue, the Inglis Housing Corporation has implemented a procedure to check in with tenants on a weekly basis to determine issues related to health and well-being with the assistance of our residential services coordinators. If we have not heard from a tenant in a given week, we will reach out by phone, in-person, by mail or by any combination of outreach. We will also contact the tenant?s emergency contact. During the same time period, management will confirm that rent has been received, consult video cameras and speak to other tenants to determine if the tenant has been on the property. Management will seek to end housing assistance payments if there has been no contact with the tenant for longer than five weeks.
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
Finding 2019-001 - Tenant Eligibility Condition and Criteria: The Corporation is required to conduct annual tenant recertifications by the tenant's recertification anniversary date and maintain documentation for tenant eligibility. Cause: The Corporation's annual tenant recertifications were not being completed timely due to staffing changes and process timeliness deficiencies. In addition, there was missing documentation on a tenant's proof of disability. Effect: Three of the seven tenant files reviewed included recertifications that were completed subsequent to the tenant's recertification anniversary date. One of seven tenant files reviewed was missing proof of disability. Recommendation: The Corporation should have procedures in place to ensure that annual tenant recertifications are completed timely and all documentation maintained in accordance with HUD requirements.
Show full finding ▾Hide full finding ▴Finding 2019-001 - Tenant Eligibility Condition and Criteria: The Corporation is required to conduct annual tenant recertifications by the tenant's recertification anniversary date and maintain documentation for tenant eligibility. Cause: The Corporation's annual tenant recertifications were not being completed timely due to staffing changes and process timeliness deficiencies. In addition, there was missing documentation on a tenant's proof of disability. Effect: Three of the seven tenant files reviewed included recertifications that were completed subsequent to the tenant's recertification anniversary date. One of seven tenant files reviewed was missing proof of disability. Recommendation: The Corporation should have procedures in place to ensure that annual tenant recertifications are completed timely and all documentation maintained in accordance with HUD requirements.
Management Response and Corrective Action Plan: The property management company, an affiliate of the Corporation, added the position of Compliance and Education Coordinator in 2018 whose job function includes assurance of compliance with HUD and all other housing rules and regulations. The Coordinator is in progress of reviewing current and implementing new processes. With stability of the property manager position after turnover and the addition of the Coordinator, the Corporation is confident that the cited lack of attentiveness to tenant recertification dates will not recur.
2018-001
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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