Finding Text
Finding Type:
- Immaterial noncompliance with major program requirements
- Significant deficiency in internal control over compliance
Title and Assistance Listing Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance
Finding Resolution Status - In process
Information on Universe and Population Size - The total population size is the total number of units of 55.
Sample Size Information - Three out of the six sample size
Identification of Repeat Finding and Finding Reference Number - N/A
Criteria - HUD requires tenant files to utilize the use of EIV, and the Organization should have controls in place to ensure EIV is properly being utilized.
Statement of Condition - The Organization failed to maintain the proper EIV documentation.
Cause - The Organization failed to maintain the support of EIV for three of the six selected samples.
Effect or Potential Effect - The EIV was not properly kept in the tenant file.
Auditor Noncompliance Code - S - Internal control deficiency
Reporting Views of Responsible Officials - Management agrees with the finding as reported.
Recommendation - The Organization should implement internal controls to ensure that the EIV system is properly utilized and saved in the tenant files.
Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations - Management agrees with the finding as reported and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.
Response Indicator - Agree
Response - Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.