FAC Explorer

Finding 596617 (2022-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 28199
Organization: Puerto Rico Public Housing Administration (PR)
Auditor: Baker Tilly Puerto Rico CPAS Psc

AI Summary

  • Core Issue: Lack of formal written procedures for eligibility compliance in housing voucher programs.
  • Impacted Requirements: Non-compliance with internal control standards as outlined in Title 2 CFR Part 200 and the Green Book.
  • Recommended Follow-Up: Develop and implement control procedures to ensure compliance and mitigate risks related to eligibility requirements.

Finding Text

Finding number: 2022-001 Cluster: Housing Voucher Federal Programs: Assistance Listing 14.871 Section 8 Housing Choice Vouchers Category: Internal control ? control activities ? Eligibility Criteria or specific requirement: Title 2 2 CFR Part 200 Uniform Guidance section 200.303 indicates that the internal controls required to be established by a non-federal entity receiving federal funds should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States (the Green Book) or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations for the Treadway Commission (COSO). Condition: There were no formal written procedures outlining processes and control activities specific to the eligibility compliance requirement. Questioned cost: No questioned costs were identified. Cause: Management of these programs was assigned about a year ago to the Administration and formal procedures have not been implemented yet. Effect: There were no internal control measures documented that allow the Administration to timely prevent and/or detect a noncompliance with the eligibility compliance requirement and avoid possible sanctions or restrictions in the use of funds by the federal awarding entity. Recommendation: We recommend that the Administration design and implement control activities procedures to achieve the objectives and respond to the risks associated with the eligibility requirement. Views of responsible officials and planned corrective action: See Administration?s corrective action plan.

Categories

HUD Housing Programs Internal Control / Segregation of Duties Eligibility Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 20174 2022-003
    - Repeat
  • 20175 2022-001
    Significant Deficiency Repeat
  • 20176 2022-002
    Significant Deficiency Repeat
  • 20177 2022-005
    -
  • 20178 2022-004
    Significant Deficiency
  • 596616 2022-003
    - Repeat
  • 596618 2022-002
    Significant Deficiency Repeat
  • 596619 2022-005
    -
  • 596620 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $319.54M
14.872 Public Housing Capital Fund $88.94M
14.871 Section 8 Housing Choice Vouchers $77.55M
21.023 Emergency Rental Assistance Program $23.89M
97.088 Disaster Assistance Projects $1.42M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.04M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $615,415
14.879 Mainstream Vouchers $65,847
16.609 Project Safe Neighborhoods $43,154