Finding 11547 (2023-005)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-02-02

AI Summary

  • Core Issue: Management failed to complete 5 out of 30 work orders on time, violating HUD requirements.
  • Impacted Requirements: Timely completion of work orders is essential for compliance with HUD standards.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure timely work order completion.

Finding Text

Finding No. 2023-005: Timely Work Order Completion (Significant Deficiency) Statement of condition Activities allowed or unallowed During the year ended June 30, 2023, management was unable to demonstrate timely completion of 5 of 30 work orders selected. Criteria HUD projects are required to complete work orders timely. Cause The Organization did not have sufficient controls in place to ensure the timely completion of work orders as required by HUD. Effect Significant repairs could be delayed and repairs could be falsified or duplicated. Recommendation Management should review and enhance its internal controls and procedures over work orders to ensure they are completed on a timely basis. Identification of repeat finding The finding is not a repeat finding. Auditor non-compliance code S - Internal control deficiencies Questioned costs None Finding resolution status In process

Corrective Action Plan

The Organization will enhance its controls to actively monitor the work order system to ensure appropriate repairs are being completed in a timely manner.

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 11543 2023-001
    Material Weakness Repeat
  • 11544 2023-002
    Material Weakness Repeat
  • 11545 2023-003
    Material Weakness Repeat
  • 11546 2023-004
    Material Weakness Repeat
  • 11548 2023-006
    Significant Deficiency Repeat
  • 587985 2023-001
    Material Weakness Repeat
  • 587986 2023-002
    Material Weakness Repeat
  • 587987 2023-003
    Material Weakness Repeat
  • 587988 2023-004
    Material Weakness Repeat
  • 587989 2023-005
    Significant Deficiency
  • 587990 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $810,220
14.157 Supportive Housing for the Elderly $208,224
14.195 Section 8 Housing Assistance Payments Program $87,161