Audit 415239

Housing Voucher Cluster – Assistance Listing # 14.871; Eligibility Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to verify the income eligibility requirements for all members of a household over the age of 18. During the audit, we found two files that did not have the Certification of No Income Form completed for an adult age child of the applicant that was living in the household. Criteria: Under Uniform Guidance Eligibility compliance requirements, all income is to be verified for all members over the age of 18 in the household. If there is no income for any adults in the household, a Certification of No Income Form is to be completed. Context: During the audit, we found there was an inconsistent application of the control of the sign off of the Recertification Checklist that is signed off on and completed by the Reviewer and the Certifier. On this Recertification Checklist, one of the items is the Certification of No Income Form. Both the Reviewer and the Certifier signed off on the Recertification Checklist that stated that the Certification of No Income Form was in the files in question. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s employees inconsistently scanned the necessary documentation into its Empower System and the Reviewer and Certifier did not detect the error made in the documentation. They did not review a newer employees work carefully. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Eligibility requirement. If the renter’s income is incorrect, then Garrett County, Maryland, Community Action Committee, Inc. potentially should not have awarded the funds to the renters in question. There is a total of $15,309 of known questioned costs and $120,316 of likely questioned costs. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should review the files more thoroughly especially when newer employees are working on the files. Also, documentation in the files should be filed in the same order. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will add a separate line on the Recertification Checklist for the Certification of No Income Form.