Finding 43752 (2022-001)

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Requirement
FN
Questioned Costs
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Year
2022
Accepted
2023-09-21
Audit: 43790
Organization: C.o.a. Senior Housing, Inc. (NC)

AI Summary

  • Issue: Management couldn't find the preventative maintenance schedule documentation during the audit.
  • Requirements Impacted: HUD rules require proper documentation and maintenance of preventative maintenance schedules.
  • Follow-Up: Management should create procedures to keep schedules organized and prepare new ones if existing ones are lost.

Finding Text

Finding 2022-001 Finding Resolution Status: Resolved Population Size: N/A Sample Size: N/A Noncompliance Information: N/A Condition: Management was unable to locate the preventative maintenance schedule documentation during my audit. Criteria: HUD rules and regulations require that preventative maintenance schedules be properly documented and maintained. Effect: Without proper documentation and scheduling, preventative maintenance may be overlooked. Cause: Management agent oversight. Recommendation: The management agent should establish procedures to maintain the preventative maintenance schedules in a designated location. If the preventative maintenance schedules cannot be located, new schedules should be prepared and documented. Questioned Costs: N/A

Corrective Action Plan

COA Senior Housing, Inc. 1363 W. Market Street Smithfield, NC 27577 Office: (919) 934-6066 Corrective Action Plan Name of auditee: COA Senior Housing, Inc. HUD auditee identification number: FHA/Contract #053-EE029 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2022 thru December 31, 2022 CAP prepared by: Name: Renee Davis Position: Housing Manager Telephone: (919) 934-6066 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation We are in agreement with the finding. b. Action(s) Taken or Planned on the finding A new Housing Manager was hired effective 7/15/2023; however, the 2022 Preventative Maintenance Schedule has not been located in the former managers office. A new preventative maintenance schedule has been created and documented and will be properly maintained going forward.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $101,868