Bolton Refuge House, Inc.

2021-002 ? Lack of Supporting Documentation for Income Eligibility Federal agency: U.S. Department of Housing and Urban Development Federal program title: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Award Period: January 1, 2021 ? December 31, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance. Criteria or specific requirement: HOME funds are required to be used for low income individuals who meet certain income requirements. HOME funds require documentation to be maintained to verify eligibility of individuals in transitional housing. Condition: The auditors noted not all files had supporting documentation for income. The auditors also noted that files were not reviewed to determine documentation was not in the files. Questioned costs : None Context : Documentation for income was not included in some cases since program staff reviewed documentation on client's phone and did not maintain copies for the client's file. Cause: Documentation for income was not included in some cases since program staff reviewed documentation on client's phone and did not maintain copies for the client's file. Effect: No effect on the financial statements. Repeat Finding : No Recommendation: All files should maintain income calculation, along with supporting documentation for the income. In addition, files should contain documentation of review and approval of the calculations done by program staff by either assistant director or executive director to ensure program compliance. Views of responsible officials: There is no disagreement with the audit finding. Views of responsible officials: Assistant director and executive director plan to review all files to make sure staff are maintaining the proper documentation in the files. They will also provide training to program staff on requirements of the files and importance of maintaining the appropriate documentation in the files.