Audit 4632

2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files During the review of the Mutual Help files selected for audit the following deficiencies were noted: 2 Mutual Help Files selected lacked a timely Annual Recertification Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority’s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information. Reply: We concur with the Auditor’s recommendations. We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024.

2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Out of 10 ERA Files the following deficiencies were noted: 2 ERA files lacked sufficient support for the amount of rental assistance and utility assistance paid to the participant. Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with the Department of Treasury guidance. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with Department of Treasury regulations. Recommendation: We recommend that the Authority conduct a review of ERAP files to ensure proper compliance. Reply: We concur with the Auditor’s recommendations. We will conduct a review of ERAP files to ensure proper compliance.

2023-001 Condition: Deficiencies Noted in Maintenance of Mutual Help Resident Files During the review of the Mutual Help files selected for audit the following deficiencies were noted: 2 Mutual Help Files selected lacked a timely Annual Recertification Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority’s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information. Reply: We concur with the Auditor’s recommendations. We will review the recertification process to determine areas of weakness. We will also implement more standardization in file organization of information. Management has implemented procedures to clear this finding in FY 2024.

2023-002 Condition: Deficiencies Noted in Our Examination of Emergency Rental Assistance (ERA) Files Out of 10 ERA Files the following deficiencies were noted: 2 ERA files lacked sufficient support for the amount of rental assistance and utility assistance paid to the participant. Assist. Listing No.: 14.867 Questioned Costs: None Cause: The Authority did not have adequate internal controls (monitoring) to determine that they were not in compliance with regulations or their own policies. Effect: The Authority has not been in complete compliance with the Department of Treasury guidance. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with Department of Treasury regulations. Recommendation: We recommend that the Authority conduct a review of ERAP files to ensure proper compliance. Reply: We concur with the Auditor’s recommendations. We will conduct a review of ERAP files to ensure proper compliance.