Finding Text
Finding 2019-006 – Special Tests and Provisions – Material Weakness
Name of Federal Agency: Department of Housing and Urban Development
Federal Program Name and Assistance Listing Number: Supportive Housing for Persons
with Disabilities (Section 811), Assistance Listing 14.181
Federal Award Identification Number and Year: N/A and 1997
Name of Pass-through Entity: N/A
Criteria
In accordance with 24 CFR Part 200 Subpart M section 200.625 requires program participants to
provide an Affirmative Fair Housing Marketing Plan (“AFHMP”) approved by HUD. In addition,
HUD’s equal housing opportunity logo is required to be displayed on marketing materials.
Condition
HES was unable to produce an approved AFHMP and did not display the HUD-approved equal
housing opportunity logo on marketing materials.
Cause
Management did not have internal controls in place to ensure an AFHMP was in place and the
equal opportunity logo was displayed in accordance with HUD requirements.
Effect or Potential Effect
HES is not in compliance with HUD regulations.
Questioned Costs
None.
Context
See the context of the finding detailed in the condition section above.
Identification as a Repeat Finding
This finding is not a repeat finding.
Recommendation
Management should obtain a HUD approved AFHMP and add the equal opportunity logo to
marketing materials.
Auditor Noncompliance Code: Z- Other
Finding Resolution Status: Unresolved.
Views of Responsible Officials
HES agrees with the finding and the auditor's recommendations have been adopted.