Audit 44401

Information of the Federal Program: U.S. Department of Treasury CFDA No. 21.023 Emergency Rental Assistance Criteria: Treasury established a number of requirements in this program to determine whether an applicant is eligible to receive rental assistance. To be an eligible household, one individual has qualified for unemployment, experienced a reduction in income or incurred costs due to Covid-19, are at risk of experiencing homelessness or instability, and be below 80% of the area median income for the household. Condition: The eligibility determination is made based on a collection of information and documentation from the applicant. These files document their circumstances and determine the amount awarded. Context/Cause: We tested 71 households paid during the fiscal year. Of those 71, we noted 8 exceptions summarized as follows: ? 5 instances in which the primary household member listed was not the applicant?s name. ? 3 instances in which the application included false documentation and the applicant should not have been approved as eligible but the applicant received assistance. Effect: The Authority was not in compliance with eligibility requirements. Recommendation: We recommend the Authority strengthen its policies and procedures surrounding eligibility determination to ensure compliance with federal requirements. View of Responsible Officials: See Management?s review and Corrective Action Plan included at the end of the report.

Information of the Federal Program: U.S. Department of Treasury CFDA No. 21.026 Homeowner Assistance Fund Criteria: Treasury established a number of requirements in this program to determine whether an applicant is eligible to receive mortgage assistance. To be an eligible household: must be the homeowners primary residence, they must currently occupy the residence, income must be below 150% of the area median income for the household, and experienced financial hardship due to the pandemic. Condition: The eligibility determination is made based on a collection of information and documentation from the applicant. These files document their circumstances and determine the amount awarded.Context/Cause: We tested 53 households paid during the fiscal year. Of those 53, we noted 34 households with one or more exceptions, totaling 44 exceptions out of a total of 583 requirements tested and summarized as follows: ? 30 instances in which an initial occupancy statement was obtained with the application but occupancy was not confirmed prior to disbursement ? 2 instances in which the applicant is above the 150% area median income level ? 9 instances in which income was not properly documented or the calculation of income by the underwriter was not correct ? 2 instances in which the monthly mortgage amount awarded to households was not properly supported ? 1 instance in which the address of the applicant?s W-2 is different from the mortgage statement Effect: The Authority was not in compliance with eligibility requirements. Recommendation: We recommend the Authority strengthen its policies and procedures surrounding eligibility determination to ensure compliance with federal requirements. View of Responsible Officials: See Management?s review and Corrective Action Plan included at the end of the report.

Information of the Federal Program: U.S. Department of Treasury CFDA No. 21.023 Emergency Rental Assistance Criteria: Treasury established a number of requirements in this program to determine whether an applicant is eligible to receive rental assistance. To be an eligible household, one individual has qualified for unemployment, experienced a reduction in income or incurred costs due to Covid-19, are at risk of experiencing homelessness or instability, and be below 80% of the area median income for the household. Condition: The eligibility determination is made based on a collection of information and documentation from the applicant. These files document their circumstances and determine the amount awarded. Context/Cause: We tested 71 households paid during the fiscal year. Of those 71, we noted 8 exceptions summarized as follows: ? 5 instances in which the primary household member listed was not the applicant?s name. ? 3 instances in which the application included false documentation and the applicant should not have been approved as eligible but the applicant received assistance. Effect: The Authority was not in compliance with eligibility requirements. Recommendation: We recommend the Authority strengthen its policies and procedures surrounding eligibility determination to ensure compliance with federal requirements. View of Responsible Officials: See Management?s review and Corrective Action Plan included at the end of the report.

Information of the Federal Program: U.S. Department of Treasury CFDA No. 21.026 Homeowner Assistance Fund Criteria: Treasury established a number of requirements in this program to determine whether an applicant is eligible to receive mortgage assistance. To be an eligible household: must be the homeowners primary residence, they must currently occupy the residence, income must be below 150% of the area median income for the household, and experienced financial hardship due to the pandemic. Condition: The eligibility determination is made based on a collection of information and documentation from the applicant. These files document their circumstances and determine the amount awarded.Context/Cause: We tested 53 households paid during the fiscal year. Of those 53, we noted 34 households with one or more exceptions, totaling 44 exceptions out of a total of 583 requirements tested and summarized as follows: ? 30 instances in which an initial occupancy statement was obtained with the application but occupancy was not confirmed prior to disbursement ? 2 instances in which the applicant is above the 150% area median income level ? 9 instances in which income was not properly documented or the calculation of income by the underwriter was not correct ? 2 instances in which the monthly mortgage amount awarded to households was not properly supported ? 1 instance in which the address of the applicant?s W-2 is different from the mortgage statement Effect: The Authority was not in compliance with eligibility requirements. Recommendation: We recommend the Authority strengthen its policies and procedures surrounding eligibility determination to ensure compliance with federal requirements. View of Responsible Officials: See Management?s review and Corrective Action Plan included at the end of the report.