Finding 1187069 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394799
Organization: Uda Dempsey, LLC (GA)

AI Summary

  • Core Issue: Move-out inspections were not documented as required, leading to potential gaps in damage assessments and security deposit returns.
  • Impacted Requirements: Compliance with regulatory agreements and HUD policies regarding move-out inspections.
  • Recommended Follow-Up: Implement random reviews of tenant files and establish electronic backup systems to ensure all required documentation is maintained.

Finding Text

Criteria: Per the regulatory agreement and HUD policies, move-out inspections must be conducted and documented when a unit is vacated. This inspection serves as the baseline for determination of damages and consideration of return of security deposits. Condition: The Organization was unable to provide documentation to support move-out inspections were conducted. Specifically move-out inspection forms were not available for testing. Context: During our testing of a sample of 37 tenant files, we noted the Organization was unable to provide the required move-out inspection forms for the 13 move-out files selected. Management attested the move-out inspections were conducted, but may have been destroyed in a flood. Documentation via the electronic management system was available denoting the units were vacated, but was not substantive enough to denote the move-out inspections were conducted. Cause: Management oversight. Effect: Failure to properly document move-out inspections provides a gap in documentation to substantiate the rationale for a damage assessment or return of a security deposit. Recommendation: We recommend that the Organization establish random reviews of tenant files for all required documentation to identify any deficiencies. This is critical, especially after disaster events which may have led to a loss of documentation. Management should also consider electronic backup documentation mechanisms that meet HUD requirements. Management can then ensure the tenant files are complete and meet requirements. Views of Responsible Official and Planned Corrective Action: We concur. We are in the process of remediating the files in question and implementing appropriate processes to ensure compliance going forward.

Corrective Action Plan

Management will implement a process to ensure all required documentation is maintained on file.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.40M
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $875,988
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $114,809