Finding 946275 (2021-020)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2024-02-20
Audit: 291368
Auditor: Icl LLC

AI Summary

  • Issue: Move-out inspection forms were missing for three out of four tenant files tested.
  • Requirement: Owners must ensure these forms are completed as per HUD guidelines.
  • Follow-up: Implement a process to ensure all move-out inspection forms are completed and retained.

Finding Text

Criteria: Owners who participate in HUD’s rent subsidy program are responsible for the tenant and owner completing the move-out inspection form. Condition: During our testing of Tenant Move-Out, the following move-out inspection forms were unavailable for examination purposes: Effect: The Project did not follow the HUD directive regarding the completion of the move-out inspection forms. Cause: Due to the turnover of the Management Agent and Property Management Staff, there was a lack of internal control in performing move-out inspection forms. Context: A sample of four tenant files was for Testing of Eligibility, in which three instances in which the move-out inspection forms were unavailable for examination purposes. Recommendation: We recommend that the Project complete the move-out inspection forms. Views of Responsible Officials and Corrective Action Plan: No disagreements with the audit finding.

Categories

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369814 2021-001
    Material Weakness
  • 369815 2021-002
    Material Weakness Repeat
  • 369816 2021-003
    Material Weakness Repeat
  • 369817 2021-004
    Material Weakness
  • 369818 2021-005
    Material Weakness Repeat
  • 369819 2021-006
    Material Weakness Repeat
  • 369820 2021-007
    Material Weakness
  • 369821 2021-008
    Material Weakness
  • 369822 2021-009
    Material Weakness
  • 369823 2021-010
    Material Weakness
  • 369824 2021-011
    Material Weakness
  • 369825 2021-012
    Material Weakness Repeat
  • 369826 2021-013
    Material Weakness
  • 369827 2021-014
    Material Weakness
  • 369828 2021-015
    Material Weakness
  • 369829 2021-016
    Material Weakness
  • 369830 2021-017
    Material Weakness
  • 369831 2021-018
    Material Weakness
  • 369832 2021-019
    Material Weakness
  • 369833 2021-020
    Material Weakness
  • 369834 2021-021
    Material Weakness
  • 369835 2021-022
    Material Weakness
  • 946256 2021-001
    Material Weakness
  • 946257 2021-002
    Material Weakness Repeat
  • 946258 2021-003
    Material Weakness Repeat
  • 946259 2021-004
    Material Weakness
  • 946260 2021-005
    Material Weakness Repeat
  • 946261 2021-006
    Material Weakness Repeat
  • 946262 2021-007
    Material Weakness
  • 946263 2021-008
    Material Weakness
  • 946264 2021-009
    Material Weakness
  • 946265 2021-010
    Material Weakness
  • 946266 2021-011
    Material Weakness
  • 946267 2021-012
    Material Weakness Repeat
  • 946268 2021-013
    Material Weakness
  • 946269 2021-014
    Material Weakness
  • 946270 2021-015
    Material Weakness
  • 946271 2021-016
    Material Weakness
  • 946272 2021-017
    Material Weakness
  • 946273 2021-018
    Material Weakness
  • 946274 2021-019
    Material Weakness
  • 946276 2021-021
    Material Weakness
  • 946277 2021-022
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.81M
14.195 Section 8 Housing Assistance Payments Program $670,112