Finding 7857 (2022-002)

U.S. Department of Housing and Urban Development CFDA #14.239 HOME Investment Partnerships Program Applicable Federal Award Number and Year ‐ 2022 Eligibility Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance requires that an organization design, implement, and maintain effective internal controls to ensure compliance with federal programs. Condition: During our audit testing, we were not able to verify the internal controls that the Organization has in place over the review of the annual certifications for the HOME units. Cause: The Organization does not retain documentation that supports the internal controls in place over the review of the annual certifications for the HOME units. Effect: Ineffective internal controls could result in noncompliance with federal programs. Questioned Costs: None Context/Sampling: Sample was 2 units from a total population of 4 units. Repeating Finding from Prior Years: No Recommendation: We recommend that the Organization maintain adequate documentation of the Organization’s internal controls over compliance. Views of Responsible Officials: Management agrees with the finding.