Finding 1227213 (2024-008)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-08-18

AI Summary

  • Core Issue: The Housing Authority is not conducting or documenting character investigations for employees, which is a repeat finding from last year.
  • Impacted Requirements: Best practices recommend thorough pre-employment screening to ensure candidates are suitable for positions of trust, helping to prevent risks like fraud and misconduct.
  • Recommended Follow-Up: Implement written policies for character investigations, including criteria for disqualifying candidates with certain criminal histories.

Finding Text

2024-008 Character Investigations This is a repeat finding. The prior-year’s auditing finding number is 2023-008. Condition: The Housing Authority is not performing or documenting character investigations (background checks) on employees. Criteria: While federal law does not require housing authorities to conduct pre-employment background investigations, HUD strongly encourages organizations to implement appropriate integrity screening procedures as part of a sound hiring process. Additionally, recognized human resource management and public-sector governance best practices recommend that employers conduct and document thorough pre-employment screening to assess an applicant's integrity, reliability, and suitability for positions of trust. Such best practices include obtaining and documenting professional reference checks, verifying prior employment and educational credentials, conducting criminal background screenings when appropriate and legally permissible, and maintaining sufficient documentation to support hiring decisions. These procedures provide reasonable assurance that individuals selected for employment meet the standards necessary to perform their duties effectively and ethically. Adherence to these practices helps mitigate the risk of fraud, misconduct, workplace violence, reputational damage, and other operational risks while promoting accountability and safeguarding organizational assets, residents, and employees. Cause: No written policies and procedures to guide Human Resources personnel. Effect: Individuals with criminal histories that would preclude them from being hired into certain positions (with access to cash, access to personally identifiable information and/or close proximity to children and the elderly) may be hired for such positions. Recommendation: Adopt and implement policies over the performance of character investigations, the filing of character investigations and the criteria to be used to preclude the hiring of individuals for certain positions. Views of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

2024-008 Character Investigations Recommendation: Adopt and implement policies over the performance of character investigations, the filing of character investigations and the criteria to be used to preclude the hiring of individuals for certain positions. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1227192 2024-001
    Material Weakness Repeat
  • 1227193 2024-002
    Material Weakness Repeat
  • 1227194 2024-003
    Material Weakness Repeat
  • 1227195 2024-004
    Material Weakness Repeat
  • 1227196 2024-005
    Material Weakness Repeat
  • 1227197 2024-006
    Material Weakness Repeat
  • 1227198 2024-007
    Material Weakness Repeat
  • 1227199 2024-008
    Material Weakness Repeat
  • 1227200 2024-009
    Material Weakness Repeat
  • 1227201 2024-010
    Material Weakness Repeat
  • 1227202 2024-011
    Material Weakness Repeat
  • 1227203 2024-012
    Material Weakness Repeat
  • 1227204 2024-013
    Material Weakness Repeat
  • 1227205 2024-014
    Material Weakness Repeat
  • 1227206 2024-001
    Material Weakness Repeat
  • 1227207 2024-002
    Material Weakness Repeat
  • 1227208 2024-003
    Material Weakness Repeat
  • 1227209 2024-004
    Material Weakness Repeat
  • 1227210 2024-005
    Material Weakness Repeat
  • 1227211 2024-006
    Material Weakness Repeat
  • 1227212 2024-007
    Material Weakness Repeat
  • 1227214 2024-009
    Material Weakness Repeat
  • 1227215 2024-010
    Material Weakness Repeat
  • 1227216 2024-011
    Material Weakness Repeat
  • 1227217 2024-012
    Material Weakness Repeat
  • 1227218 2024-013
    Material Weakness Repeat
  • 1227219 2024-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 INDIAN HOUSING BLOCK GRANTS $360,217
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $359,677