Finding Text
Information on universe: Total population was 34 files.
Sample Size: 7 files were selected for testing.
Identification of repeat finding: Yes, 2023-002
Condition: Additional files had to be selected due to two of the files missing the recertification paperwork including a signed 50059. Repeat issue upon selecting additional files.
Criteria: All tenants must be recertified annually and all recertification paperwork including third party verifications must be in the tenant file.
Effect: Auditor was unable to test the income and expenses on 3 files.
Context: Auditor selected tenant files and was unable to test two of the files resulting in additional files needing to be tested. One of the additional files was still unable to be tested.
Cause: Turnover at the management agent.
Recommendation: Continue to hire and train additional staff to fill the staffing shortages.