Finding 30250 (2022-001)

Department of Housing and Urban Development Assistance Listing Number 14.181 Year ended December 31, 2022 2022-001 Significant Deficiency over Internal Control over Tenant Files and Recertifications Condition: Completed tenant files with all required information including evidence of timely recertifications could not be provided readily by property management department. Criteria: Tenant files are to be documented, maintained, and accessible for all tenants (current and former), including evidence of timely recertification. Cause: The Organization had several vacant positions during 2022. This lack of personnel caused the remaining personnel to be unable to keep up with the volume paperwork needed to be maintained. Internal controls over document retention were not being followed by property management department. Effect: Documentation as required by HUD is not readily available. Recommendation: Systems should be put in place to ensure internal controls are being properly followed and increase oversight from executive management over the property management department. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures will be implemented.