Finding 1180659 (2024-005)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-03-17

Audit: 392327

Organization: West Warren Housing, Inc. 053-Ee004 (NC)

Auditor: DUNCAN ASHE P A

AI Summary

Answer: Move-in and year-round resident files met HUD documentation requirements, but move-out files were missing.
Trend: Consistent compliance with documentation for current residents, but gaps in record-keeping for move-outs.
List: Follow up on obtaining missing move-out tenant files and ensure proper documentation practices are in place.

Finding Text

A selection of 10 tenant files were selected for testing and for inclusion of HUD required documentation. The tenant files to be tested included, move-ins, move-outs and year-round residents. The move-in and year-round resident files tested documentation attributes tested without exception. The property was unable to provide the files for move-out tenants that were selected for testing.

Corrective Action Plan

The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.

Other Findings in this Audit

1180656 2024-002

Material Weakness Repeat
1180657 2024-003

Material Weakness Repeat
1180658 2024-004

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.157	SUPPORTIVE HOUSING FOR THE ELDERLY	$2.19M