Finding 9649 (2023-002)

Requirement

Questioned Costs

Year

2023

Accepted

2024-01-24

Audit: 13329

Organization: The Shire, Inc. (MD)

Auditor: Handwerger Cardegna Funkhouser and Lurman P A

AI Summary

Core Issue: Tenant files after October 2022 are missing Form 50059, leading to potential miscalculations of tenant eligibility.
Impacted Requirements: Compliance with federal reporting standards is compromised due to lost access to necessary software and staffing changes.
Recommended Follow-Up: Conduct staff training to ensure understanding and implementation of tenant file compliance requirements.

Finding Text

Statement of Condition: Tenant files after October 2022 were missing Form 50059. Cause: The Organization lost access to the federal form writing software and there was a delay getting it corrected due to a change in staffing. Effect: Potential miscalculation of tenant eligibility. Auditor Non-Compliance Code: Z. Questioned Costs: $0. Reporting View of Responsible Officials: The Organization agrees with the finding. The auditor's recommendations are in the process of being implemented. Context: Review of the tenant files provided evidence that the Form 50059 reports were not being printed and stored in tenant files. Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all the tenant file compliance requirements.

Corrective Action Plan

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of the tenant file compliance requirements. Action Taken: The Shire, Inc. did not retain all required information in the tenant file. Going forward the Organization will retain all tenant file information and will review its current tenant files.

Other Findings in this Audit

9648 2023-001

Material Weakness Repeat
586090 2023-001

Material Weakness Repeat
586091 2023-002

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Programs in Audit

ALN	Program Name	Expenditures
14.181	Supportive Housing for Persons with Disabilities	$50,858