Finding 36070 (2022-002)

Significant Deficiency Repeat Finding
Requirement
EN
Questioned Costs
-
Year
2022
Accepted
2023-08-01

AI Summary

  • Core Issue: The Organization failed to retain printed and dated copies of key reports for four months, leading to noncompliance with HUD requirements.
  • Impacted Requirements: Monthly retention of Failed Verification and Failed EIV Prescreen reports as mandated by HUD Handbook 4350.3 REV-1.
  • Recommended Follow-Up: Management should reassess procedures to ensure timely printing and retention of reports, confirming compliance moving forward.

Finding Text

FINDING 2022-2 (CORRECTIVE ACTION COMPLETED) Questioned Costs: Not quantifiable given the nature of the finding Population Size: 24 monthly EIV reports Sample Size: 24 monthly EIV reports Noncompliance Information: 8 monthly EIV reports Condition: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. This is a finding of noncompliance and a finding of significant deficiencies in internal control over this compliance area. Criteria: HUD Handbook 4350.3 REV-1 requires that the Organization, on a monthly basis, use the Failed Verification and Failed EIV Prescreen reports from the EIV system. It also requires that the Organization print and retain these reports in a master file. Cause: Management experienced staff turnover and the reports were not properly run and retained for some months while the lead administrator position, which would oversee this process, was vacant. Effect or Potential Effect: The Organization was not in compliance with the requirements of HUD, and the risk of not having timely subsidy-related information from the EIV system was increased. Accordingly, the risk of an improper housing assistance payment was potentially increased. Recommendations (2022-2-a): We recommend that management reevaluate its system and procedures to ensure that the required reports are printed and retained on the required schedule with clear dates of printing, going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management will reevaluate its system to ensure future compliance and considers corrective action to be completed.

Corrective Action Plan

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (2022-2-a): Auditor recommends that management reevaluate its system and procedures to ensure that the required reports are printed and retained on the required schedule with clear dates of printing, going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 36069 2022-001
    Significant Deficiency
  • 612511 2022-001
    Significant Deficiency
  • 612512 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.855 Section 8 Rental Voucher Program $1.06M
14.191 Multifamily Housing Service Coordinators $45,949