2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐002 HQS Enforcement
Questioned Costs The exact monetary impact needs further investigation to determine the amount of HAP that
should have been abated for the period of non‐compliance.
Criteria HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing
Quality Standards (HQS). In cases of failed inspections, timely re‐inspections are mandatory, and if
compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher
cancellation is required.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) N Special Tests
Condition During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did
not undergo a subsequent re‐inspection or no inspection was documented. Consequently, the
required abatement of HAP or cancellation of the housing voucher was not executed.
Context This finding represents a potentially systemic issue within the Housing Voucher Cluster program, as
it was identified in seven (7) files tested out of a sample of eight (8) cases. It highlights a need for
more rigorous enforcement and monitoring of HQS compliance.
Cause The non‐compliance appears to stem from oversight or procedural lapses in the enforcement of
HQS within the Housing Voucher Cluster program. This may be due to inadequate training,
monitoring, or failure to adhere to established protocols.
Effect This non‐compliance undermines the integrity of the Housing Choice Vouchers Program and may
lead to tenants living in substandard conditions. It also represents a risk of improper use of federal
funds and can impact the credibility and effectiveness of the program.
Recommendations Implement more stringent procedures for monitoring HQS compliance, including timely
reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for
staff involved in the HQS process to ensure a thorough understanding of compliance requirements.
Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly.
Management Views The auditee acknowledges the deficiency in enforcing Housing Quality Standards (HQS) as
highlighted in the finding. In response to this issue, the management commits to implementing a comprehensive corrective action plan.
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
2023‐004 Eligibility Controls and Compliance
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s income eligibility for participation in the Housing Choice
Voucher Program. During the sampling of 40 tenant files we noted: (1) 29 did not include utility
allowance calculation; (2) 9 50058 forms did not agree with the housing assistance payments made
to landlords; (3) 22 tenant rents did not fall between 90% and 110% of the HUD FMR for the areas.
Context The Authority manages over 600 Housing Choice Vouchers and 600 Port‐In Voucher during the
year. We sampled 40 tenant files for multiple compliance requirements.Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files. Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance. Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
2023‐005 New Tenant Eligibility Controls and Compliance
Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.
Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility.
Criteria As a condition of admission or continued occupancy, require the tenant and other family members
to provide necessary information, documentation, and releases for the Authority to verify income
eligibility (24 CFR sections 5.230, 5.609, and 982.516)
Condition Incomplete documentation of tenant’s initial income eligibility for participation in the Housing
Choice Voucher Program. During the sampling of 6 tenant files we noted: (1) 5 contained no
income calculation or supporting documentation for calculations; (2) 3 had no 50058 forms in the
tenant file; (3) all 6 selected could not be traced back to the waitlist to determine proper entrance
to the program.
Context The Authority manages over 600 Housing Choice Vouchers with about 60‐70 new move‐ins a year.
We sampled 6 tenant files for multiple compliance requirements. Cause The failure to meet compliance requirements noted above can be attributed to a combination of
factors, including major staff turnover, which led to a loss of institutional knowledge and expertise
critical for the preparation and maintain the required documentation in tenant files.
Effect Compliance with income limits and eligibility could not be demonstrated for sampled tenants.
Therefore, ineligible individuals may be receiving HAP assistance and /or HAP is being incorrectly
calculated based on unverified incomes.
Recommendations It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD requirements and (2) Revise and streamline
internal processes to improve efficiency and reliability in meeting HUD's requirements for
determing tenant eligibility. Questioned Costs The exact monetary impact needs further investigation to determine the amount for the period of
non‐compliance.
Management Views We agree with this finding and have outlined our plan of action in our corrective action plan.