Finding 2024-001
material weakness
- Program
- PUBLIC HOUSING OPERATING FUND (14.850)
- Compliance requirement
- Special tests and provisions
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Current years findings: 2024 – 001: Application of Wait List Federal Program CFDA # 14.850 Operating Subsidy
Type of Finding: Material Weakness in Internal Control over Compliance
Condition: Management of a financial reporting entity is required to establish and maintain internal controls over compliance to ensure that they are compliant with all requirements of Federal programs. The Authority does not have a written procedure for administration of the wait list, and is not documenting admission sufficiently to determine if tenants are being admitted based on their position on the wait list.
Criteria or specific requirement: The PHA must have written policies for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants for admission from the waiting list under 24 CFR section 960.206 and 960.208.
Effect: By not adhering to a formal documented process, it is likely that tenants may not have been admitted into the program in a timely and orderly fashion
Cause: The Organization has not documented and adhered to a formal admission process.
Repeat Finding: This is not a repeat finding.
Recommendation: It is recommended the Authority review all of the policies in place relating to the certification of tenants and the admittance of new tenants. It is also recommended that employees are trained on these policies and that periodic reviews are performed on tenant files to ensure compliance with policies.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.