Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working there.
Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually.
Effect: Required documents were not in the files.
Context: Auditor reviewed tenant files noting the form was not present in the tenant files.
Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization.
Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.
Information on universe: Total population was 35 files.
Sample Size: 5 files were selected for testing.
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including the 50059.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test these two files and additional files were selected.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.
Information on universe and sample size: Accounts were selected during preliminary analytics due to the unusual balance.
Condition: Required maintenance was not performed in a timely manner.
Criteria: All maintenance should be performed in a timely manner.
Effect: Several tenant units and common areas have not been completely remedied from the flood.
Context: Auditor noted that there was a flood during the year due to burst pipes which was covered by an insurance reimbursement. The project was started and never completed once the contractor left and never came back. Management did not secure a new contractor to complete the work.
Cause: Turnover at the management agent and lack of available contractors in a rural area.
Recommendation: The Housing Director should be monitoring all major maintenance projects to ensure they are completed in a timely manner even with turnover at the project level.
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.
Information on universe: Internal control testing.
Sample size: Six employees selected for internal control testing.
Identification of repeat finding: Repeat finding.
Condition: Additional detail and documentation is needed on time sheets for allocation to projects from one employee.
Criteria: All allocable time should have sufficient detail of duties performed.
Effect: Without stronger controls around allocations, improper allocations could occur.
Context: Auditor selected timesheets for payroll control testing.
Cause: Lack of policy surrounding time reporting.
Recommendation: Job duties should be documented for each position and implement a policy to ensure all time sheets detail out the duties performed.