Finding 1177791 (2021-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2026-03-10

AI Summary

  • Core Issue: Tenant files are not properly maintained, with 3 out of 10 files missing and significant deficiencies in the remaining files.
  • Impacted Requirements: Non-compliance with 24 CFR 92.253 regarding tenant eligibility and protections.
  • Recommended Follow-Up: Review the re-certification process, implement a checklist, audit clerks' work, and standardize file organization to ensure compliance.

Finding Text

2021-007 Tenant Eligibility Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2020-007. Condition: Deficiencies noted in maintenance of tenant files. Of the 10 tenant files reviewed by auditors, 3 were missing. The following deficiencies were noted in the remaining seven (7) files reviewed: - 4 files did not have an annual recertification completed - 6 files did not have a timely inspection completed Criteria: 24 CFR 92.253 Tenant Protections and Selection - requirements for Indian Housing eligibility. Effect: The Housing Authority has not been in complete compliance with the above HUD requirements. Cause: The Housing Authority’s deficiency in its resident files stems from a lack of performing the necessary annual follow-ups and a lack of controls to ensure the assigned clerks are performing these recertifications timely and properly. Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Views of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

2021-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report

Categories

Eligibility HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 1177772 2021-001
    Material Weakness Repeat
  • 1177773 2021-002
    Material Weakness Repeat
  • 1177774 2021-003
    Material Weakness Repeat
  • 1177775 2021-004
    Material Weakness Repeat
  • 1177776 2021-005
    Material Weakness Repeat
  • 1177777 2021-006
    Material Weakness Repeat
  • 1177778 2021-007
    Material Weakness Repeat
  • 1177779 2021-008
    Material Weakness Repeat
  • 1177780 2021-009
    Material Weakness Repeat
  • 1177781 2021-010
    Material Weakness Repeat
  • 1177782 2021-011
    Material Weakness Repeat
  • 1177783 2021-012
    Material Weakness Repeat
  • 1177784 2021-013
    Material Weakness Repeat
  • 1177785 2021-001
    Material Weakness Repeat
  • 1177786 2021-002
    Material Weakness Repeat
  • 1177787 2021-003
    Material Weakness Repeat
  • 1177788 2021-004
    Material Weakness Repeat
  • 1177789 2021-005
    Material Weakness Repeat
  • 1177790 2021-006
    Material Weakness Repeat
  • 1177792 2021-008
    Material Weakness Repeat
  • 1177793 2021-009
    Material Weakness Repeat
  • 1177794 2021-010
    Material Weakness Repeat
  • 1177795 2021-011
    Material Weakness Repeat
  • 1177796 2021-012
    Material Weakness Repeat
  • 1177797 2021-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.019 CORONAVIRUS RELIEF FUND $257,095
14.867 INDIAN HOUSING BLOCK GRANTS $98,880
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $86,419