Finding Text
Significant Deficiency – Eligibility Criteria The Project is responsible for establishing and maintaining effective internal controls to ensure tenant files are complete, accurate, and maintained in accordance with applicable program requirements. Effective internal controls include periodic monitoring and supervisory review of tenant files. Condition During our testing, we noted that the Project did not have documentation to show they performed periodic reviews of tenant files throughout the year. Cause Turnover in staffing and lack of oversight led to no documentation of periodic reviews. Questioned Costs Not Applicable. Context No files were reviewed. Effect Without documentation of periodic tenant file reviews, the Project cannot demonstrate that adequate monitoring of controls are operating effectively and could lead to errors being made and not caught timely. Repeat Finding This is not a repeat finding. Recommendation We recommend the Project implement formal procedures requiring documentation evidencing the completion of periodic reviews be maintained. Response The Project agrees with the finding and will implement controls to ensure proper documentation of periodic reviews of tenant files.