Finding 1175564 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-26

AI Summary

  • Core Issue: Two tenant files are missing required move-in inspection reports.
  • Impacted Requirements: Internal controls for timely completion and maintenance of inspection reports are not being followed.
  • Recommended Follow-Up: Ensure all inspection reports are completed and properly stored in tenant files moving forward.

Finding Text

14.195 – Project-Based Rental Assistance – Eligibility Criteria or specific requirement Internal controls should be in place to ensure that all inspection reports are completed timely and maintained in tenant files. Condition There were two missing inspection reports for tenants that had moved in during the year. Context We determined, through internal control testing of tenant eligibility, that two tenant files were missing the move-in inspection report. Cause The tenants failed to return the inspection reports upon move-in. Effect Two tenant files were considered to have incomplete documentation. Recommendation We recommend that the Foundation complete and maintain inspection reports in tenant files. Views of responsible officials See corrective action plan.

Corrective Action Plan

Condition There were two missing inspection reports for tenants that had moved in during the year. Recommendation We recommend that the Foundation complete and maintain inspection reports in tenant files. Comments on the Finding The Foundation is aware of the oversight and has implemented procedures to prevent this in the future. Action Taken As of the date of this notice, the Foundation has implemented an additional review of all tenant files to ensure all inspection reports are completed and maintained.

Categories

Eligibility Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $549,189
17.259 WIOA YOUTH ACTIVITIES $168,210
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $59,316
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $54,346
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $38,077