Finding Text
S3800-010: Finding Reference Number 2025-006 (Material Weakness) S3800-011: Program Information Federal Program: Supportive Housing for the Elderly (Section 202) Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing #: 14.157 Pass-through Entity: None Federal Award Identification Number and Year: N/A Type of Compliance Finding: N – Special Tests and Provisions S3800-015: Type of Finding Federal Awards S3800-016: Finding Resolution Status Unresolved S3800-017: Information on Universe Population Size Unknown S3800-018: Sample Size Information Unknown S3800-019: Identification of Repeat Finding and Finding Reference Number N/A S3800-020: Criteria In accordance with the regulatory agreement subsection 8, the Organization is required to maintain the property in good and substantial repair. HUD expects owners/agents to respond to valid resident request involving concerns about conditions at the project and to resolve all significant problems (HUD Handbook 4385.1). S3800-030: Statement of Condition During our audit of the Organization’s fiscal year ended March 31, 2025 federal award program, we noted work order system was not in place, as the Organization did not maintain a contemporaneous log work order requests. S3800-032: Cause The Organization did not follow its procedures regarding work orders. S3800-033: Effect or Potential Effect The Organization may not have maintained the property in good and substantial repair. S3800-035: Auditor Non-Compliance Code: S – Internal control deficiencies S3800-040: Questioned Costs None S3800-045: Reporting Views of Responsible Officials Management agrees with the finding. S3800-050: Context Management failed to ensure that the work order process was being followed. S3800-080: Recommendation The Organization should ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in a work order system on a monthly basis. S3800-090: Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations Auditee agrees with our recommendation. S3800-130: Response Indicator Agree S3800-140: Completion Date or Proposed Completion Date September 30, 2025 S3800-150: Response See Corrective Action Plan