Finding 1153879 (2024-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-22

AI Summary

  • Core Issue: One tenant lacked required annual recertification, risking eligibility compliance.
  • Impacted Requirements: Federal regulations mandate written policies for eligibility and occupancy in housing programs.
  • Recommended Follow-Up: Strengthen internal controls and monitoring processes to ensure compliance with eligibility documentation.

Finding Text

Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2024 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 40 out of 258 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.

Categories

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 1153880 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.862 Indian Community Development Block Grant Program $1.31M
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,427
14.867 Indian Housing Block Grants $21,116
21.026 Homeowner Assistance Fund $-6,180