FAC Explorer

Finding 10370 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-27
Audit: 14019
Organization: Kearsarge Elderly Housing, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Issue: Some HUD form certifiers were not updated on time, leading to incorrect certification.
  • Requirements Impacted: HUD forms must be certified by current employees with relevant oversight.
  • Follow-Up: Implement a procedure to ensure timely updates of certifiers on HUD forms.

Finding Text

Finding resolution status: Resolved Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner. Repeat finding: Not a repeat finding 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.

Corrective Action Plan

Condition: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to. HUD forms must be certified by an authorized user. Plan: A procedure will be implemented to ensure that changes in certifiers on forms at Projects are made in a timely fashion. Anticipated Completion Date: Completed June 30, 2023 Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10371 2023-002
    Significant Deficiency
  • 10372 2023-001
    Significant Deficiency
  • 10373 2023-002
    Significant Deficiency
  • 10374 2023-003
    Significant Deficiency
  • 10375 2023-003
    Significant Deficiency
  • 586812 2023-001
    Significant Deficiency
  • 586813 2023-002
    Significant Deficiency
  • 586814 2023-001
    Significant Deficiency
  • 586815 2023-002
    Significant Deficiency
  • 586816 2023-003
    Significant Deficiency
  • 586817 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.86M