Management Corrective Action Plan
For the Year Ended December 31, 2023
Community Roots Housing
US Department of Homeland Security auditee identification number: PMDC-PJ-10-WA-2018-010
Audit Firm: Clark Nuber PS
Audit Period: Year ended December 31, 2023
Finding 2023-001 – Significant deficiency in internal controls over compliance related to special tests and provisions.
Requirement: Per the requirements contained in 24 CFR Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary.
Finding: Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023.
Recommendation: CRH should implement the necessary internal controls to ensure annual inspections are performed and documented.
Comments
Community Roots Housing agrees with this finding and recommendation.
Corrective Action Plan
Community Roots Housing maintains detailed listings of annual inspection work orders, including unit numbers and when they were finished. This listing is prepared by the maintenance department. An additional control will be added to include secondary review and oversight by the Director of Property Management. This review will occur quarterly, starting in the with the second quarter of 2024, to ensure that all inspections are completed before the end of 2024, and annually thereafter. The Director of Maintenance and the Director of Property Management will be responsible for ensuring these tasks are carried out.
Corrective Action Plan prepared by: Leslie Woodworth, Chief Financial Officer, 206-895-2030