Finding 1169524 (2025-003)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-01-16

AI Summary

  • Core Issue: Management failed to provide proof of timely completion for 29 out of 54 work orders.
  • Impacted Requirements: Compliance with HUD's requirement for timely work order completion.
  • Recommended Follow-Up: Enhance internal controls and procedures to ensure timely completion of work orders.

Finding Text

Finding No. 2025-003: Timely Work Order Completion (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/Entitlement Grants Federal Assistance Listing Number: 14.218 Compliance Requirement: Activities allowed or unallowed Statement of condition During the year ended June 30, 2025, management was unable to provide supporting documentation regarding timely completion of 29 of 54 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 continue to 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 a repeat of Finding No. 2024-004. Auditor non-compliance code S - Internal control deficiencies Questioned costs None Finding resolution status In process

Corrective Action Plan

Reporting views of responsible officials and planned corrective actions 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

  • 1169522 2025-001
    Material Weakness Repeat
  • 1169523 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $859,563
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $179,395
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $98,153