FAC Explorer

Finding 961169 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 297868
Organization: Puerto Rico Public Housing Administration (PR)
Auditor: Baker Tilly Puerto Rico CPAS Psc

AI Summary

  • Answer: There are no documented procedures for the special tests and provisions in the program.
  • Trend: This lack of documentation could lead to inconsistent application of controls and increased risk of errors.
  • List: Recommend creating formal written procedures to ensure clarity and compliance with program requirements.

Finding Text

There were no formal written procedures outlining processes and control activities specific to the special tests and provisions applicable to the program.

Categories

Special Tests & Provisions

Other Findings in this Audit

  • 384726 2023-001
    Significant Deficiency Repeat
  • 384727 2023-002
    Significant Deficiency Repeat
  • 384728 2023-003
    Significant Deficiency Repeat
  • 384729 2023-004
    Significant Deficiency Repeat
  • 961168 2023-001
    Significant Deficiency Repeat
  • 961170 2023-003
    Significant Deficiency Repeat
  • 961171 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $287.93M
14.872 Public Housing Capital Fund $91.68M
14.871 Section 8 Housing Choice Vouchers $79.57M
21.023 Emergency Rental Assistance Program $6.40M
97.088 Disaster Assistance Projects $1.25M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $826,261
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $626,995
14.879 Mainstream Vouchers $522,766
16.609 Project Safe Neighborhoods $20,242