Finding 1079889 (2024-005)

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

AI Summary

  • Core Issue: There were 15 out of 58 work orders that lacked documentation proving they were completed on time.
  • Impacted Requirements: Timely completion of work orders is mandatory under HUD guidelines.
  • Recommended Follow-Up: Management needs to strengthen internal controls and procedures to ensure timely work order completion.

Finding Text

Finding No. 2024-005: Timely Work Order Completion (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Supportive Housing for Persons with Disabilities (Section 811) Federal Assistance Listing Number: 14.181 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 15 of 58 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

  • 503438 2024-001
    Material Weakness Repeat
  • 503439 2024-002
    Material Weakness Repeat
  • 503440 2024-003
    Material Weakness Repeat
  • 503441 2024-004
    Significant Deficiency Repeat
  • 503442 2024-005
    Significant Deficiency Repeat
  • 503443 2024-001
    Material Weakness Repeat
  • 503444 2024-002
    Material Weakness Repeat
  • 503445 2024-003
    Material Weakness Repeat
  • 503446 2024-004
    Significant Deficiency Repeat
  • 503447 2024-005
    Significant Deficiency Repeat
  • 1079880 2024-001
    Material Weakness Repeat
  • 1079881 2024-002
    Material Weakness Repeat
  • 1079882 2024-003
    Material Weakness Repeat
  • 1079883 2024-004
    Significant Deficiency Repeat
  • 1079884 2024-005
    Significant Deficiency Repeat
  • 1079885 2024-001
    Material Weakness Repeat
  • 1079886 2024-002
    Material Weakness Repeat
  • 1079887 2024-003
    Material Weakness Repeat
  • 1079888 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $61,851