Haley's Park, Inc. 086-HD033Non-Profit

2024-001 – Nonmaterial Noncompliance Over Cash Management Information on the Federal Program: U.S. Department of Housing and Urban Development ALN 14.181 ALN Name: Supportive Housing Criteria or Specific Requirements: Housing Assistance Payments (“HAP Vouchers”) are required to be submitted to the Department of Housing and Urban Development (“HUD”) by the 10th day of the month prior to which the funding relates to. Condition and Context: During our testing of compliance, we identified that for all samples (two) selected for testing, Haley’s Park was submitting HAP Vouchers approximately 30 days late. Questioned Costs: None noted. Cause: Haley’s Park changed housing management software during the year and the timing of the HAP Voucher submission was not appropriately entered into the system. Effect: Failure to submit HAP Vouchers timely as outlined in the Uniform Administrative Requirements could result in the funds being withheld. Recommendation: We recommend that Haley’s Park put procedures in place to ensure HAP Vouchers are submitted to HUD within the prescribed timeframe above. Views of Responsible Officials: Haley’s Park management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified. Corrective Action Plan: See Corrective Action Plan prepared by Haley’s Park, Inc.

2024-002 – Nonmaterial Noncompliance Over Special Tests Information on the Federal Program: U.S. Department of Housing and Urban Development ALN 14.181 ALN Name: Supportive Housing Criteria or Specific Requirements: Reserve deposits are required to be made monthly at a predetermined rate. Condition and Context: During our testing of compliance, we identified that reserve deposits had not been made timely. Questioned Costs: None noted. Cause: Haley’s Park experienced turnover within the accounting function that resulted in these deposits being overlooked. Effect: Failure to make reserve deposits as outlined in the Uniform Administrative Requirements could result in the rental assistance funds being withheld. Recommendation: We recommend that Haley’s Park put procedures in place to ensure reserve deposits compliance requirements are being maintained. Views of Responsible Officials: Haley’s Park management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified. Corrective Action Plan: See Corrective Action Plan prepared by Haley’s Park, Inc.

Department of Housing and Urban Development Assistance Listing Number 14.181 Year ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Condition: Completed tenant files with all required information including evidence of timely recertifications could not be provided readily by property management department. Criteria: Tenant files are to be documented, maintained, and accessible for all tenants (current and former), including evidence of timely recertification. Cause: The Organization had several vacant positions during 2022. This lack of personnel caused the remaining personnel to be unable to keep up with the volume paperwork needed to be maintained. Internal controls over document retention were not being followed by property management department. Effect: Documentation as required by HUD is not readily available. Recommendation: Systems should be put in place to ensure internal controls are being properly followed and increase oversight from executive management over the property management department. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures will be implemented.

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