Finding 1214371 (2022-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2026-05-11

AI Summary

  • Core Issue: Tenant files are not properly maintained, with 15 out of 27 files missing during the audit.
  • 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, routinely audit clerks' work, and standardize file organization.

Finding Text

2022-007 Tenant Eligibility Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2021-007. Condition: Deficiencies noted in maintenance of tenant files. Of the 27 tenant files selected for testing by auditors, 15 were missing. 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

2022-007 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

  • 1214352 2022-001
    Material Weakness Repeat
  • 1214353 2022-002
    Material Weakness Repeat
  • 1214354 2022-003
    Material Weakness Repeat
  • 1214355 2022-004
    Material Weakness Repeat
  • 1214356 2022-005
    Material Weakness Repeat
  • 1214357 2022-006
    Material Weakness Repeat
  • 1214358 2022-007
    Material Weakness Repeat
  • 1214359 2022-008
    Material Weakness Repeat
  • 1214360 2022-009
    Material Weakness Repeat
  • 1214361 2022-010
    Material Weakness Repeat
  • 1214362 2022-011
    Material Weakness Repeat
  • 1214363 2022-012
    Material Weakness Repeat
  • 1214364 2022-013
    Material Weakness Repeat
  • 1214365 2022-001
    Material Weakness Repeat
  • 1214366 2022-002
    Material Weakness Repeat
  • 1214367 2022-003
    Material Weakness Repeat
  • 1214368 2022-004
    Material Weakness Repeat
  • 1214369 2022-005
    Material Weakness Repeat
  • 1214370 2022-006
    Material Weakness Repeat
  • 1214372 2022-008
    Material Weakness Repeat
  • 1214373 2022-009
    Material Weakness Repeat
  • 1214374 2022-010
    Material Weakness Repeat
  • 1214375 2022-011
    Material Weakness Repeat
  • 1214376 2022-012
    Material Weakness Repeat
  • 1214377 2022-013
    Material Weakness Repeat
  • 1214378 2022-014
    Material Weakness Repeat
  • 1214379 2022-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $475,741
21.019 CORONAVIRUS RELIEF FUND $342,905
14.867 INDIAN HOUSING BLOCK GRANTS $297,886
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $48,652