Finding 1054717 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-07-11
Audit: 314952
Organization: Watertown Housing Authority (MA)

AI Summary

  • Core Issue: The Authority failed to verify Social Security Numbers (SSNs) for 3 out of 21 participants, violating federal requirements under the HCV Program.
  • Impacted Requirements: Non-compliance with 24 CFR §5.216 jeopardizes eligibility verification, risking assistance to ineligible individuals.
  • Recommended Follow-Up: Review identified cases, strengthen internal controls, enhance staff training, and conduct regular audits to ensure compliance.

Finding Text

Criteria - Authorities participating in the Housing Choice Voucher (HCV) Program (Assistance Listing No. 14.871) are required to obtain and verify the Social Security Numbers (SSNs) of all applicants and participants in compliance with 24 CFR §5.216. The documentation necessary to verify the SSN of an individual includes a valid SSN card issued by the Social Security Administration; an original document issued by a federal or state government agency, which contains the name of the individual and the SSN along with tother identifying information of the individual; or such other evidence of the SSN as HUD may prescribe in administrative instructions. This regulation is part of the federal requirements to ensure that assistance is provided only to eligible individuals and families in accordance with HUD's guidelines. Condition - As a result of our audit procedures, we identified 3 out of 21 instances in which the Authority was unable to provide evidence over verification of a participant’s SSN. Cause - The lack of documentation indicating the verification of SSNs suggests a breakdown in internal controls related to the intake and verification process of tenant documentation. This lapse may be attributed to inadequate training of staff handling the applications, or a lack of adherence to established procedures for eligibility verification. Effect - This finding indicates non-compliance with federal requirements, specifically those related to eligibility verification under the HCV Program. Failure to obtain and verify SSNs can lead to ineligible participants receiving assistance, potentially resulting in financial implications for the Authority, including the repayment of funds for any assistance provided to ineligible participants. Questioned Costs - None identified Recommendation - We recommend that the Authority consider the following corrective actions: 1) Review the cases identified to ensure compliance. Where necessary, corrective action should be taken, including the discontinuation of assistance to ineligible participants. 2) Strengthen internal controls related to the eligibility verification process. This may include the development and implementation of a standardized checklist for application processing and verification. 3) Enhance staff training focusing on the importance of verification of eligibility criteria. 4) Implement regular internal audits and review of the eligibility verification process to ensure adherence to federal requirements and to identify any deficiencies in a timely manner. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - The Authority’s HCV program coordinator will review records in each tenant’s file to ensure all required documents are present. (c) Planned implementation date of corrective action - Completed by December 31, 2024.

Categories

Eligibility HUD Housing Programs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 478275 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $4.28M