Finding Text
Information on universe/sample size: It was noted during testing that some of the HUD form certifiers were not updated in a timely manner.
Identification of repeat finding: Yes, 2023-004
Condition: HUD forms must be certified by an authorized user.
Criteria: The certifier for HUD forms should be a current employee with oversight in the area the form pertains to.
Effect: The forms were not certified by the correct individual.
Context: Auditor reviewed source documents noting incorrect certifier.
Cause: Lack of oversight by management agent.
Recommendation: A procedure be implemented to ensure that the Project timely changes the certifier on forms when applicable.