Finding 1202970 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396244
Organization: Ahoskie Housing Authority (NC)

AI Summary

  • Core Issue: The Authority failed to follow internal controls for tenant eligibility, leading to incomplete tenant files.
  • Impacted Requirements: Non-compliance with 24 CFR 982-516 regarding tenant recertifications and eligibility.
  • Recommended Follow-Up: Continue monthly reviews of recertifications to ensure compliance with eligibility and reporting standards.

Finding Text

Criteria: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Statement of Condition: During my testing, I noted the Authoridy did not follow their internal controls designed to ensure compliance with Tenant Eligibility requirements. Questioned Cost: N/A Context: Testing of 25 tenant files identified an exception in 2 files as follows 2 files did not contain proper forms for identification of household residents. Cause: The Authority did not perform the recertification in accordance with their stated policies. Effect: The Authority is not in compliance with requirements regarding eligibility and tenant recertifications, which could result in incorrect total tenant payments for rent. Identification of repeat finding: No. Recommendation: I recommend the Authority continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of Responsible Officials: Management agrees with this finding. We have reviewed the recertification procedure and will contine to review recertifications.

Corrective Action Plan

Name of Contact Person: Tarsha Dudley, Executive Director. Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately.

Categories

Eligibility HUD Housing Programs Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.850 LOW RENT PUBLIC HOUSING $462,457
14.872 PUBLIC HOUSING CAPITAL FUND $368,092
10.405 FARM LABOR HOUSING LOANS AND GRANTS $118,872