Audit 404690

Nonmaterial Noncompliance Finding Finding 2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Compliance Requirement - Eligibility Criteria - Per the OMB Uniform Guidance (2 CFR Part 200 Appendix XI – Compliance Supplement), recipients are required to maintain adequate documentation to support that participants meet eligibility requirements for federal programs. Condition - During our testing of eligibility for participants enrolled in the Program, we selected a sample of 40 participants. Of these, one participant did not have required eligibility documentation maintained in the Division's records. As a result, we were unable to verify whether the participant met the eligibility requirements established by the program. Cause – Eligibility documentation was not consistently retained. Context - Of the 40 participants selected for eligibility testing, the Division could not produce completed eligibility documentation for one participant. Effect – As a result of the missing documentation, there is exposure risk to the Division that ineligible participants received benefits. Recommendation - The Division should establish procedures to ensure all required documentation is retained in participant files and monitor throughout the year. Management Response - The Division concurs with this finding. Corrective Action Plan - See attached management’s corrective action plan.