Finding 608099 (2022-008)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: Management failed to maintain a log of work orders, which is required for HUD projects.
  • Impacted Requirements: Lack of a work order log can lead to delays in significant repairs and potential falsification of repair records.
  • Recommended Follow-Up: Management should enhance internal controls and procedures to ensure timely maintenance of the work order log.

Finding Text

Finding No. 2022-008: Work Order Log (Significant Deficiency) Statement of condition Activities allowed or unallowed During the year ended June 30, 2022, management did not maintain a log of work orders processed. Criteria HUD projects are required to maintain a log of work orders processed. Cause The Organization did not have a system in place to summarize and collect work orders for the fiscal year. Effect Significant repairs could be delayed and repairs could be falsified or duplicated. Recommendation Management should revisit and enhance its internal controls and procedures over work orders to ensure a log is maintained on a timely basis. Identification of repeat finding The finding is a repeat of Finding No. 2021-009. Auditor non-compliance code S - Internal control deficiencies Questioned costs None Finding resolution status Remediated subsequent to year end. Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

Categories

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

Other Findings in this Audit

  • 31650 2022-001
    Material Weakness Repeat
  • 31651 2022-002
    Material Weakness Repeat
  • 31652 2022-003
    Material Weakness Repeat
  • 31653 2022-004
    Material Weakness Repeat
  • 31654 2022-005
    Material Weakness Repeat
  • 31655 2022-006
    Material Weakness Repeat
  • 31656 2022-007
    Significant Deficiency Repeat
  • 31657 2022-008
    Significant Deficiency Repeat
  • 608092 2022-001
    Material Weakness Repeat
  • 608093 2022-002
    Material Weakness Repeat
  • 608094 2022-003
    Material Weakness Repeat
  • 608095 2022-004
    Material Weakness Repeat
  • 608096 2022-005
    Material Weakness Repeat
  • 608097 2022-006
    Material Weakness Repeat
  • 608098 2022-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $763,710
14.157 Supportive Housing for the Elderly $220,797
14.195 Section 8 Housing Assistance Payments Program $2,950