Finding 83021 (2022-001)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-02-28

Audit: 76233

Organization: Housing Authority of the City of Waynesboro (GA)

Auditor: Malcolm Johnson & Company P A

AI Summary

Core Issue: 17 out of 25 tenant files did not have timely Annual Recertification for FY 2022.
Impacted Requirements: This violates 24 CFR requirements for public housing eligibility.
Recommended Follow-Up: The Authority should strengthen internal controls to prevent future recertification delays.

Finding Text

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Twenty-five (25) files selected for audit using random selection. 17 files lacked timely Annual Recertification for FY 2022 CFDA No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023.

Corrective Action Plan

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2023 Timeframe: By FYE June 30, 2023 Individual responsible for correction: Brent Meeks, Executive Director

Other Findings in this Audit

659463 2022-001

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
14.850	Public and Indian Housing	$2.03M
14.850	Public and Indian Housing - Cares Act	$241,602