Finding 1227866 (2024-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-08-26

AI Summary

  • Core Issue: Applicants were admitted without following the approved waiting list order, violating internal controls.
  • Impacted Requirements: Noncompliance with HUD requirements and the Project's Administrative Plan regarding applicant selection.
  • Recommended Follow-Up: Implement supervisory reviews, document exceptions, and regularly monitor compliance with waiting list procedures.

Finding Text

Criteria The Project is responsible for establishing and maintaining effective internal controls to ensure eligible applicants be selected from the waiting list in accordance with established preferences and the chronological order of application, unless a documented exception is permitted. The Project is responsible for maintaining effective internal controls to ensure applicants are selected and admitted in compliance with HUD requirements and its approved Administrative Plan. Condition During our testing of tenant admissions, we noted that applicants were admitted to the Project without being selected in accordance with the approved waiting list. Cause Turnover in staffing and lack of oversight led to internal controls not being followed in compliance with waiting list requirements. Questioned Costs Not Applicable. Effect The Project cannot demonstrate that housing opportunities were offered fairly and consistently to eligible applicants. Failure to follow waiting list procedures increases the risk of noncompliance with HUD requirements and may result in eligible applicants being improperly bypassed. Context We noted 2 of 5 tenants selected from the continuously rolling waiting list were selected in the wrong order. In reviewing the remainder of the waiting list, we noted other applicants were offered out of order as well. Repeat Finding This is not a repeat finding. Recommendation We recommend the Project implement supervisory review procedures over tenant admissions, require documentation of all waiting list exceptions, and periodically monitor compliance with waiting list selection procedures. Response The Project agrees with the finding and will implement controls to ensure proper selection from the waiting list.

Corrective Action Plan

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over selection from waiting list. Completion Date – 12/31/26

Categories

Internal Control / Segregation of Duties HUD Housing Programs

Other Findings in this Audit

  • 1227861 2024-003
    Material Weakness Repeat
  • 1227862 2024-003
    Material Weakness Repeat
  • 1227863 2024-004
    Material Weakness Repeat
  • 1227864 2024-004
    Material Weakness Repeat
  • 1227865 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.164 OPERATING ASSISTANCE FOR TROUBLED MULTIFAMILY HOUSING PROJECTS $490,261
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $452,850