Finding Text
Finding 2022-003 - Supportive Housing for Person with Disabilities – Assistance Listing Number
14.181
Condition: A general lack of oversight of the position that is responsible for duties that are significantly
related to maintaining compliance with HUD requirements exists. This is indicative of missing control(s).
Additional controls should be implemented that would allow for Management to be alerted more timely
to non-performance of job duties, especially as it relates to HUD compliance requirements.
Criteria: Lokahi Pacific and Affiliates must implement internal controls that provide for timely
prevention, detection and correction over compliance.
Context and Cause of Condition: There is currently no process implemented to monitor the performance
of significant processes being performed by staff.
Potential Effect: Continued noncompliance with HUD requirements and the potential that future HUD
support could be discontinued.
Questioned Costs: None
Recommendation: Additional controls should be implemented that would allow for Management to be
alerted more timely to non-performance of job duties, especially as it relates to HUD compliance
requirements.
Views of Responsible Officials: From early 2020 through early 2022, conditions brought about as a direct
result of the COVID-19 pandemic severely disrupted normal operations. Attendance and performance of
key personnel was impacted and resulted in a failure to complete normal processes and procedures to
ensure compliance. See Planned Corrective Action Plan.