Finding 1061472 (2019-006)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2019
Accepted
2024-08-23

AI Summary

  • Core Issue: The Housing Authority is missing tenant files for six individuals, preventing verification of their existence and payment amounts.
  • Impacted Requirements: This oversight violates the requirement to maintain up-to-date tenant files as outlined in 24 CFR Section 982.
  • Recommended Follow-Up: The Housing Authority should create procedures to ensure all tenant files are maintained and collaborate with HACCC to resolve the issue.

Finding Text

Finding SA2019-006: Missing Tenant Files AL number: 14.871 AL Title: Housing Voucher Cluster - Section 8 Housing Choice Vouchers Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification number and year: CA010 (2019) Criteria: Public Housing Authorities (PHA) are required to maintain up to date files for all new and existing tenants. Files should include all required forms and documentation as stipulated in 24 CFR Section 982. Condition: During our active tenant testing, we noted six tenants of which the Housing Authority did not have any tenant files for the tenants. Therefore, we were unable to verify that the tenants exist or were paid in the proper amounts. Effect: The Housing Authority is not in compliance with the requirements as stated in 24 CFR Section 982. Cause: We understand the missing files were due to oversight by the Housing Authority during the transition of the Housing Authority files to the County in 2019. Questioned Costs: Questioned costs are identified for these files as a part of finding SA 2019-005. Identification as a repeat finding: Yes, Since fiscal 2017. Recommendation: The Housing Authority must develop procedures to ensure files exist for all tenants. Since the Housing Authority transferred the Housing Choice Vouchers (HCV Section 8) program to the Housing Authority of the County of Contra Costa (HACCC) on July 1, 2019, the Housing Authority should work with the HACCC to determine how to address the recommendation. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the Housing Authority.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

  • 485025 2019-001
    Material Weakness Repeat
  • 485026 2019-002
    Material Weakness Repeat
  • 485027 2019-003
    Material Weakness Repeat
  • 485028 2019-004
    Material Weakness Repeat
  • 485029 2019-005
    Material Weakness Repeat
  • 485030 2019-006
    Material Weakness Repeat
  • 485031 2019-007
    Material Weakness
  • 485032 2019-008
    Material Weakness
  • 485033 2019-008
    Material Weakness
  • 485034 2019-009
    Material Weakness
  • 485035 2019-010
    Material Weakness
  • 485036 2019-011
    Material Weakness
  • 1061467 2019-001
    Material Weakness Repeat
  • 1061468 2019-002
    Material Weakness Repeat
  • 1061469 2019-003
    Material Weakness Repeat
  • 1061470 2019-004
    Material Weakness Repeat
  • 1061471 2019-005
    Material Weakness Repeat
  • 1061473 2019-007
    Material Weakness
  • 1061474 2019-008
    Material Weakness
  • 1061475 2019-008
    Material Weakness
  • 1061476 2019-009
    Material Weakness
  • 1061477 2019-010
    Material Weakness
  • 1061478 2019-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $26.98M
14.850 Public and Indian Housing $1.69M
14.872 Public Housing Capital Fund $539,103