Finding 979598 (2023-002)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310292
Organization: Winslow Village INC (MA)
Auditor: Marcum LLP

AI Summary

  • Core Issue: Two out of six tenant files lacked required annual re-certifications and income verifications.
  • Impacted Requirements: Tenant eligibility and lease file maintenance must align with the regulatory agreement.
  • Recommended Follow-Up: Management should create and enforce procedures to ensure compliance with eligibility determinations and lease file maintenance.

Finding Text

Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the regulatory agreement. Condition During the performance of our audit, we noted that 2 out of 6 tenants tests did not have annual re-certification and income verifications performed. Cause Management’s polices and procedures with respect to the determination of eligibility and maintenance of lease files in accordance with the regulatory agreement were not consistently followed. Effect Failure to determine eligibility and maintaining tenant lease files could result in units being rented to ineligible tenants. Prior Year Finding None noted. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that lease files are properly maintained in accordance with the regulatory agreement.

Categories

Eligibility

Other Findings in this Audit

  • 403156 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $1.13M
14.195 Section 8 Housing Assistance Payments Program $447,413