Finding 1080398 (2022-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-10-28

AI Summary

  • Core Issue: Tenant files showed significant deficiencies, including lack of timely Annual Recertifications in 12 out of 25 files and no timely Annual Inspections in all 25 files.
  • Impacted Requirements: The Authority is not fully compliant with HUD requirements and 24 CFR regulations for Indian Housing eligibility.
  • Recommended Follow-Up: Review the recertification process for weaknesses and standardize file organization to improve compliance.

Finding Text

2022-001 Condition: Deficiencies Noted in Maintenance of Tenant Files During the review of twenty-five (25) Tenant Files from all programs, the following deficiencies were noted: 12 of 25 Rental files selected lacked a timely Annual Recertification 25 of 25 Rental files selected lacked a timely Annual Inspections Assistance Listing #: 14.867 Questioned Costs: None Cause: The Authority’s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information. Reply: Management agrees with the audit finding and the auditor’s recommendation. We will implement procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit.

Categories

Eligibility HUD Housing Programs

Other Findings in this Audit

  • 503956 2022-001
    Material Weakness Repeat
  • 503957 2022-002
    Material Weakness Repeat
  • 503958 2022-003
    Material Weakness Repeat
  • 503959 2022-004
    Material Weakness Repeat
  • 503960 2022-005
    Material Weakness
  • 1080399 2022-002
    Material Weakness Repeat
  • 1080400 2022-003
    Material Weakness Repeat
  • 1080401 2022-004
    Material Weakness Repeat
  • 1080402 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.867 Indian Housing Block Grants $377,184
21.019 Coronavirus Relief Fund $312,781
21.023 Emergency Rental Assistance Program $229,902