Finding Text
Current years findings:
2024 – 001: Application of Wait List
Federal Program CFDA # 14.850 Operating Subsidy
Type of Finding: Material Weakness in Internal Control over Compliance
Condition: Management of a financial reporting entity is required to establish and maintain internal
controls over compliance to ensure that they are compliant with all requirements of Federal
programs. The Authority does not have a written procedure for administration of the wait list, and
is not documenting admission sufficiently to determine if tenants are being admitted based on
their position on the wait list.
Criteria or specific requirement: The PHA must have written policies for selecting applicants from
the waiting list and PHA documentation must show that the PHA follows these policies when
selecting applicants for admission from the waiting list under 24 CFR section 960.206 and
960.208.
Effect: By not adhering to a formal documented process, it is likely that tenants may not have
been admitted into the program in a timely and orderly fashion
Cause: The Organization has not documented and adhered to a formal admission process.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended the Authority review all of the policies in place relating to
the certification of tenants and the admittance of new tenants. It is also recommended that
employees are trained on these policies and that periodic reviews are performed on tenant files
to ensure compliance with policies.
Views of responsible officials and planned corrective actions: There is no disagreement with the
audit finding.