Finding 1075312 (2024-001)

CFDA# 14.157- Supporting Housing for the Elderly 2024-001-Lack of Adequate Quality Control Regarding Tenant Procedures- Eligibility Criteria and Condition The quality of supervision over tenant file functions, such as calculating tenant rent and Housing Assistance Payments should be timely and sufficient to find errors in calculations or mis-application or mis-understanding of procedures. Context We did not note any exceptions in the tenant files that we reviewed. However, there was no documented quality control of the waiting list and tenant files. Statement of Auditing Standards (SAS) No. 115 defines what is considered “material weaknesses” in internal control. The examples given by the Standard includes “inadequate design of controls over a significant amount or process.” Lack of documented representative checks regarding the waiting list and tenant files are considered a lack of controls. Cause The person who was in charge of this unexpectedly passed away last year. Effect Errors are not detected and corrected, if necessary, on a timely basis. Questioned Costs None Recommendation Quality control checks should be done at least on a quarterly basis. View of Responsible Official I am Rita Love, Executive Director. We will comply with the auditor’s recommendation.