Finding 973454 (2022-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-05-16

AI Summary

  • Core Issue: The Authority may not be following its own policies for selecting applicants from the waiting list.
  • Impacted Requirements: Compliance with HUD regulations (24 CFR sections 982.201-207) regarding applicant selection.
  • Recommended Follow-Up: Collaborate with the software provider to improve documentation and maintain a separate tracking system until resolved.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Material Weakness Criteria The Authority must have policies for selecting applicants for admission from the waiting list. (24 CFR sections 982.201 through 982.207). Condition We were unable to determine if the Authority was following its policies when selecting applicants for admission from the waiting list. Cause The software used by the Authority was unable to provide historical detail to test selections from the waiting list at a point in time. The list was able to show when the applicants applied and when they were accepted but could not pull a list as of certain dates to confirm the priorities were followed when making selections from the waitlist. Question Costs N/A Context We were not able to test to make sure that applicants were pulled from the waiting list in the proper order due to not being able to get waiting lists as of a certain date. Effect The Authority may have not been following its written policies and procedures over the waiting list. Recommendation We recommend that the Authority work with its software provider to ensure proper documentation of the waiting list is maintained and can be tested. Until that occurs, we recommend the Authority maintain a separate system to track activity that includes adequate notes. Repeat Finding This is a repeat finding of 2021-006 Views of Responsible Officials Management recognizes the deficiency and is working with HUD officials and a fee account.

Categories

HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 397009 2022-003
    Material Weakness Repeat
  • 397010 2022-004
    Material Weakness Repeat
  • 397011 2022-005
    Material Weakness
  • 397012 2022-006
    Material Weakness Repeat
  • 397013 2022-007
    Material Weakness Repeat
  • 397014 2022-008
    Material Weakness Repeat
  • 973451 2022-003
    Material Weakness Repeat
  • 973452 2022-004
    Material Weakness Repeat
  • 973453 2022-005
    Material Weakness
  • 973455 2022-007
    Material Weakness Repeat
  • 973456 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $540,901
14.850 Public and Indian Housing $198,995
14.872 Public Housing Capital Fund $169,407