FAC Explorer

Finding 946502 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-21
Audit: 291566
Organization: Trenton Housing Authority (TN)
Auditor: Smith Marion & CO

AI Summary

  • Core Issue: Management did not maintain a stagnant copy of the waiting list, making it impossible to verify compliance with selection policies.
  • Impacted Requirements: The failure to follow 24 CFR 982.204 means new move-ins may not have been selected according to the PHA administrative plan.
  • Recommended Follow-up: Print and retain the waiting list each time a new move-in occurs for a minimum of two years to ensure compliance and enable verification.

Finding Text

Administration of waiting list 24 CFR 982.204 states “except for special admissions, participants must be selected from the PHA waiting list. The PHA must select participants from the waiting list in accordance with admission policies in the PHA administra􀀼ve plan.” Management did not keep a stagnant copy of the waiting list. The list in the accounting software is perpetual list, removing tenants as they are housed. Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administrative plan. Management was unaware of the requirement. Unable to verify internal controls or compliance during audit period on this compliance point. Print waiting list each time new move-in is completed and retain printed list for a two year period. Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 370060 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $673,169
14.872 Public Housing Capital Fund $165,033
84.287 Twenty-First Century Community Learning Centers $128,699
10.558 Child and Adult Care Food Program $5,449