Finding 569329 (2020-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2020
Accepted
2025-06-30

AI Summary

  • Core Issue: Tenant files are not properly maintained, with missing files and incomplete recertifications.
  • Impacted Requirements: Non-compliance with 24 CFR 92.253 regarding tenant protections and eligibility.
  • Recommended Follow-Up: Review the recertification process, implement a checklist, audit clerks' work, and standardize file organization.

Finding Text

2020-007 Tenant Eligibility Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2019-009. Condition: Deficiencies noted in maintenance of tenant files. Of the 25 selected tenant files 2 were missing. The following deficiencies were noted in the remaining twenty-three (23) files reviewed: - 11 files did not have an annual recertification completed - 19 files did not have a timely inspection completed Criteria: 24 CFR 92.253 Tenant Protections and Selection - requirements for Indian Housing eligibility. Effect: The Housing Authority has not been in complete compliance with the above HUD requirements. Cause: The Housing Authority’s deficiency in its resident files stems from a lack of performing the necessary annual follow-ups and a lack of controls to ensure the assigned clerks are performing these recertifications timely and properly. Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant.

Corrective Action Plan

2020-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the recertification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

Categories

Eligibility HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 569323 2020-001
    Significant Deficiency Repeat
  • 569324 2020-002
    Material Weakness Repeat
  • 569325 2020-003
    Material Weakness Repeat
  • 569326 2020-004
    Material Weakness Repeat
  • 569327 2020-005
    Material Weakness Repeat
  • 569328 2020-006
    Material Weakness Repeat
  • 569330 2020-008
    Material Weakness Repeat
  • 569331 2020-009
    Material Weakness Repeat
  • 569332 2020-010
    Significant Deficiency Repeat
  • 569333 2020-011
    Material Weakness
  • 569334 2020-012
    Material Weakness Repeat
  • 1145765 2020-001
    Significant Deficiency Repeat
  • 1145766 2020-002
    Material Weakness Repeat
  • 1145767 2020-003
    Material Weakness Repeat
  • 1145768 2020-004
    Material Weakness Repeat
  • 1145769 2020-005
    Material Weakness Repeat
  • 1145770 2020-006
    Material Weakness Repeat
  • 1145771 2020-007
    Material Weakness Repeat
  • 1145772 2020-008
    Material Weakness Repeat
  • 1145773 2020-009
    Material Weakness Repeat
  • 1145774 2020-010
    Significant Deficiency Repeat
  • 1145775 2020-011
    Material Weakness
  • 1145776 2020-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 Indian Housing Block Grants $1.56M