Finding Text
U.S. Department of Housing and Urban Development
Continuum of Care – Assistance #14.267 #2023-007 – Major Federal Award Finding
Nature of Finding: Significant Deficiency in Internal Controls over Compliance
Criteria/Condition: The U.S. Department of Housing and Urban Development (HUD) conducted a monitoring assessment of the Continuum of Care Program during the year ended September 30, 2023 in order to assess the Organization’s performance and compliance with applicable federal program requirements. There were various findings noted within the monitoring report. The Organization has addressed most of the findings, but some of the findings remain open.
Cause/Context: The Organization’s responses to the findings included within the HUD monitoring report were not provided in a timely manner, and various findings were not closed timely.
Effect: Continued delay in response to findings could result in disciplinary action from HUD, including reduction or elimination of financial assistance.
Recommendation: We recommend that all open items from the 2023 HUD monitoring report be closed by the Organization. We also recommend that the Organization respond timely to HUD to clear any findings resulting from the upcoming monitoring assessment.
Views of Responsible Officials and Planned Corrective Actions:
The Organization will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.