FAC Explorer

Finding 558093 (2024-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-04-29
Audit: 354976
Organization: Housing Authority of the City of Littleton (CO)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Missing signatures from household members over 18 on required release forms.
  • Impacted Requirements: Compliance with eligibility criteria for the Housing Choice Vouchers program.
  • Recommended Follow-Up: Implement stronger controls to ensure all necessary signatures are obtained.

Finding Text

U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year – HCV2024 Eligibility Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The Program requires the Authority to obtain signatures on release forms from all persons in the household over 18 years of age. Condition: During our testing, we noted two files that were missing signatures from one of the household members over the age of 18. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was an oversight by staff. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: N/A Context/Sampling: We tested 60 files from the population of over 250. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that all persons over 18 years of age sign the proper forms. View of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finding 2024-002: U.S. Department of Housing and Urban Development – CFDA #14.871 Housing Choice Vouchers Applicable Federal Award Number and Year- HCV2024 Eligibility Name of contact Person: Jenette Jemison, Director of Housing Operations Anticipated completion date: Completed Planned Corrective Action: • SMHO will require managerial file review/approval for all new move-ins, port-ins and annual re-exams and the manager/lead will sign the check sheet for each file to indicate the review/approval has been completed.

Categories

Internal Control / Segregation of Duties Eligibility HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 558094 2024-003
    Significant Deficiency
  • 558095 2024-004
    Significant Deficiency
  • 558096 2024-005
    Significant Deficiency
  • 1134535 2024-002
    Significant Deficiency
  • 1134536 2024-003
    Significant Deficiency
  • 1134537 2024-004
    Significant Deficiency
  • 1134538 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $15.83M
14.871 Section 8 Housing Choice Vouchers $11.53M
14.195 Project-Based Rental Assistance (pbra) $3.62M
21.027 Coronavirus State and Local Fiscal Recovery Funds $600,000
14.239 Home Investment Partnerships Program $500,000
14.218 Community Development Block Grants/entitlement Grants $114,750