Finding Text
2022-001 ? US Department of Housing and Urban Development ? Rental and Cooperative Housing for Lower Income Families (14.103) Criteria: An appropriate system of internal controls requires that Minot Vocational Adjustment Workshop, Inc., DBA: Kalix comply with the requirements of the Rental and Cooperative Housing for Lower Income Families compliance supplement and maintain a completed and signed housing application for each tenant. Condition/Context: During our single audit testing of AL 14.103, Rental and Cooperative Housing for Lower Income Families, it was noted there was not a copy of a tenant?s signed and completed housing application in one of the eight tenant files tested. Cause: The Organization?s internal controls have not been designed to monitor its compliance with this requirement of the Rental and Cooperative Housing for Lower Income Families compliance supplement. Questioned Costs: There were no questioned costs associated with this finding. Effect: The Organization did not retain a copy of the tenant?s signed and completed housing application and failed to detect they were not in compliance with this requirement of the Rental and Cooperative Housing for Lower Income Families program. Recommendation: We recommend establishing a control to ensure that all required documents are obtained and filed accordingly. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2022-001. Indication of repeat finding: This is not a repeat finding.