FAC Explorer

Finding 33765 (2022-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-10
Audit: 31651
Organization: Kearsarge Elderly Housing, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Incomplete implementation of corrective actions from a previous audit finding, impacting expense documentation and allocation.
  • Impacted Requirements: All allocable time must have detailed documentation of duties performed to strengthen controls and prevent misstatements.
  • Recommended Follow-Up: Develop a policy for time reporting that includes detailed job duties for each position to improve compliance.

Finding Text

Department of Housing and Urban Development - Section 202 Supportive Housing for the Elderly 14.157 2022-002 SIGNIFICANT DEFICIENCY Finding resolution status: In-Process Information on universe: Substantive testing Sample size: Expenses selected for substantive testing based on analytics Identification of repeat finding: Repeat finding Condition: Although improvements were made in the documentation and allocation of expenses not all of the corrective action plan from finding 2021-003 has been implemented at year end. Criteria: All allocable time should have sufficient detail of duties performed. Effect: Controls around allocations could be stronger to help prevent misstatements. Context: Auditor selected accounts for testing due to the balances appearing unreasonable in comparison to the budget as well as prior year findings. It was noted that improvements were made after the prior audit was issued. Cause: Lack of policy surrounding time reporting. Recommendation: To document job duties for each position and implement a policy to ensure all time sheets detail out the duties performed. Reporting views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Finding 2022-002: Plan: Shortages in staffing resulted in incomplete implementation of corrective action plan in 2021 . Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing staff members allocation of time to a property will continue to be implemented and refined. Anticipated Completion: December 3 1, 2022 ( ongoing) Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.86M