FAC Explorer

Finding 499240 (2023-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-28
Audit: 322035
Organization: Housing Authority of the City of Washington (GA)
Auditor: Malcolm Johnson Company P A

AI Summary

  • Core Issue: Ten New Construction Section 8 tenant files had deficiencies, including missing timely annual recertifications and unit inspections.
  • Impacted Requirements: Compliance with 24 CFR regulations for public housing eligibility was not met.
  • Recommended Follow-Up: The Authority should enhance internal controls to prevent future errors and has committed to reviewing procedures for FY 2024.

Finding Text

2023-002 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Ten (10) New Construction Section 8 files were selected for audit: 3 files lacked timely FY 2023 Annual Recertification. 2 files lacked FY 2023 Unit Inspection. Assistance Listing No.: 14.182 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2024.

Corrective Action Plan

2023-002 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documents and implement procedures which will eliminate such errors. Management has implemented procedures in order to clear this finding in FY 2024. Timeframe: By FYE December 31, 2024 Individual responsible for correction: Ms. Zena Zahran, Executive Director

Categories

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1075682 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.182 Section 8 New Construction and Substantial Rehabilitation $744,963
14.850 Public and Indian Housing $440,123
14.872 Public Housing Capital Fund $331,827
10.427 Rural Rental Assistance Payments $102,786
10.415 Rural Rental Housing Loans $0