Finding 1079873 (2024-004)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2024-10-22

AI Summary

  • Core Issue: There is a significant deficiency in timely work order completion, with 27 out of 59 work orders lacking documentation.
  • Impacted Requirements: Compliance with HUD's requirement for timely completion of work orders is not being met.
  • Recommended Follow-Up: Management should enhance internal controls and procedures to ensure timely work order completion.

Finding Text

Finding No. 2024-004: Timely Work Order Completion (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 Compliance Requirement: Activities allowed or unallowed Statement of condition During the year ended June 30, 2024, management was unable to provide supporting documentation regarding timely completion of 27 of 59 work orders selected. Criteria HUD projects are required to complete work orders timely. Cause The Organization did not have sufficient controls in place to ensure the timely completion of work orders as required by HUD. Effect Significant repairs could be delayed and repairs could be falsified or duplicated. Recommendation Management should continue to review and enhance its internal controls and procedures over work orders to ensure they are completed on a timely basis. Identification of repeat finding The finding is a repeat of Finding No. 2023-005. Auditor non-compliance code S - Internal control deficiencies Questioned costs None Finding resolution status In process

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503428 2024-001
    Material Weakness Repeat
  • 503429 2024-002
    Material Weakness Repeat
  • 503430 2024-003
    Significant Deficiency Repeat
  • 503431 2024-004
    Significant Deficiency Repeat
  • 1079870 2024-001
    Material Weakness Repeat
  • 1079871 2024-002
    Material Weakness Repeat
  • 1079872 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $834,527
14.157 Supportive Housing for the Elderly $194,472
14.195 Project-Based Rental Assistance (pbra) $94,267