Finding Text
Farmville Housing Authority Farmville, North Carolina Schedule of Findings and Questioned Costs For the Year Ended September 30, 2023 Section III - Federal Award Findings and Questioned Costs 2023-001 Federal Agency: U. S. Department of HUD Federal program: N/C S/R Section 8 Program ALN#: 14.182 Award Period: Type of Finding: Criteria or specific requirement: Condition: Questioned Cost: Context: Cause: Effect: Identification of a repeat finding: Recommendation: 10/1/22-9/30/23 Significant Deficiency in Internal Control over Compliance 24 CFR 880 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. $0 Testing of 25 tenant files identified an exception in 2 files as follows: • 2 files did not contain an EIV withing 1 year of the annual recertification. The Agency did not obtain all required documentation during the intake procedures. The Authority is not in compliance with requirements regarding eligibility. None I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.