Finding Text
Finding 2025-004: Significant deficiency 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, 2024-004 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 changes the certifier on forms, when applicable, in a timely manner.