Audit 346706

FY End
2024-09-30
Total Expended
$96.87M
Findings
32
Programs
56
Organization: County of Kent, Michigan (MI)
Year: 2024 Accepted: 2025-03-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
528693 2024-001 Significant Deficiency - N
528694 2024-001 Significant Deficiency - N
528695 2024-001 Significant Deficiency - N
528696 2024-001 Significant Deficiency - N
528697 2024-001 Significant Deficiency - N
528698 2024-001 Significant Deficiency - N
528699 2024-001 Significant Deficiency - N
528700 2024-001 Significant Deficiency - N
528701 2024-002 Significant Deficiency - E
528702 2024-002 Significant Deficiency - E
528703 2024-002 Significant Deficiency - E
528704 2024-002 Significant Deficiency - E
528705 2024-002 Significant Deficiency - E
528706 2024-002 Significant Deficiency - E
528707 2024-002 Significant Deficiency - E
528708 2024-002 Significant Deficiency - E
1105135 2024-001 Significant Deficiency - N
1105136 2024-001 Significant Deficiency - N
1105137 2024-001 Significant Deficiency - N
1105138 2024-001 Significant Deficiency - N
1105139 2024-001 Significant Deficiency - N
1105140 2024-001 Significant Deficiency - N
1105141 2024-001 Significant Deficiency - N
1105142 2024-001 Significant Deficiency - N
1105143 2024-002 Significant Deficiency - E
1105144 2024-002 Significant Deficiency - E
1105145 2024-002 Significant Deficiency - E
1105146 2024-002 Significant Deficiency - E
1105147 2024-002 Significant Deficiency - E
1105148 2024-002 Significant Deficiency - E
1105149 2024-002 Significant Deficiency - E
1105150 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $3.06M - 0
93.563 Child Support Services $1.47M - 0
14.871 Section 8 Housing Choice Vouchers $1.25M Yes 2
93.268 Immunization Cooperative Agreements $1.23M - 0
10.569 Emergency Food Assistance Program (food Commodities) $1.17M - 0
93.569 Community Services Block Grant $963,480 - 0
14.218 Community Development Block Grants/entitlement Grants $520,051 Yes 0
16.320 Services for Trafficking Victims $423,726 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $408,100 - 0
10.565 Commodity Supplemental Food Program $388,028 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $349,683 - 0
93.658 Foster Care Title IV-E $270,219 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $265,841 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $205,727 Yes 0
93.778 Medical Assistance Program $187,489 - 0
93.994 Maternal and Child Health Services Block Grant to the States $173,350 - 0
14.239 Home Investment Partnerships Program $171,411 - 0
10.555 National School Lunch Program $139,008 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $131,175 - 0
93.767 Children's Health Insurance Program $118,145 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $97,867 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $97,501 - 0
93.137 Community Programs to Improve Minority Health $93,121 - 0
14.896 Family Self-Sufficiency Program $93,040 Yes 2
93.926 Healthy Start Initiative $85,128 - 0
16.922 Equitable Sharing Program $84,519 - 0
16.606 State Criminal Alien Assistance Program $84,301 - 0
93.788 Opioid Str $72,600 - 0
10.553 School Breakfast Program $57,478 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $56,600 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $55,585 - 0
93.069 Public Health Emergency Preparedness $50,779 - 0
81.042 Weatherization Assistance for Low-Income Persons $50,481 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $47,842 - 0
93.940 Hiv Prevention Activities Health Department Based $42,237 - 0
93.499 Low Income Household Water Assistance Program $30,000 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $26,335 - 0
14.231 Emergency Solutions Grant Program $22,001 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $21,552 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $21,142 - 0
97.042 Emergency Management Performance Grants $18,647 - 0
20.600 State and Community Highway Safety $18,351 - 0
93.568 Low-Income Home Energy Assistance $17,006 - 0
93.597 Grants to States for Access and Visitation Programs $15,140 - 0
93.991 Preventive Health and Health Services Block Grant $14,924 - 0
93.558 Temporary Assistance for Needy Families $13,997 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,493 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $12,028 - 0
97.067 Homeland Security Grant Program $10,617 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $9,198 - 0
93.053 Nutrition Services Incentive Program $8,782 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $7,562 - 0
93.516 Public Health Training Centers Program $2,163 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1,229 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $854 - 0
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $625 - 0

Contacts

Name Title Type
E4C9EDS24FG4 Jeff Dood Auditee
6166327691 Paul Matz, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: PASS-THROUGH AGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the County of Kent, Michigan (the "County") under programs of the federal government for the year ended September 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Annual Comprehensive Financial Report. The County’s financial statements include the operations of the Kent County Road Commission and the Gerald R. Ford International Airport Authority discretely-presented component units, which received federal awards that are not included in the Schedule for the year ended September 30, 2024, as these entities were separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the County has elected not to use the 10% de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The County receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: SEE FOOTNOTES TO SEFA FOR TABLE

Finding Details

2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-001 – Review and Approval of Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports review during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no cost are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.
2024-002 – Documentation of Tenant Eligibility Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Eligibility). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers FSS23MI5588 and MI198VO. Criteria. Public housing agencies (PHAs) must: 1) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516), and 2) Use the Enterprise Income Verification (EIV) system in its entirety to verify tenant employment and income information during mandatory reexaminations of family composition and income in accordance with 24 CFR 5.233; and reduce administrative and subsidy payment errors in accordance with 24 CFR 5.236 and other administrative guidance issued by HUD. Condition. For 1 of 40 tenants tested, there was no evidence of income verification included in the tenant file. Cause. The cause of this condition appears to be management oversight. Effect. Because of this condition there was an increased risk that this tenant's Housing Assistance Payment (HAP) could be assessed inaccurately. Questioned Costs. As the total of HAP made for this tenant in the year ended September 30, 2024 was less than the reportable threshold, no questioned costs are reported. Recommendation. The County should implement a policy requiring all tenants have a documented income verification prior to calculating or disbursing HAP. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. For the period of October 1 through December 31, 2024, department will take necessary action to correct the stated deficiency.