Finding 1062405 (2023-001)

-
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2024-09-06

AI Summary

  • Core Issue: Two tenant files had incorrect income calculations, leading to an overstatement of $53 per month.
  • Impacted Requirements: Compliance with the Public Housing Occupancy Guidebook regarding annual income calculations.
  • Recommended Follow-Up: Strengthen tenant income calculation procedures; corrections are set to take effect on July 1, 2024.

Finding Text

Statement of Condition – For the Public and Indian Housing program, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended December 31, 2023. We reviewed 5 files for tenants who moved out during the fiscal year ended December 31, 2023. We noted 2 instances in which total tenant income was calculated incorrectly. Criteria – Per the Public Housing Occupancy Guidebook (Section 3) annual income includes, among other items, wages earned and child support amounts. Effect – For the two files referenced above, annual income was calculated incorrectly. As a result, total annual income was overstated by $53 per month. Cause – Incorrect procedures were followed in regards to calculating total tenant income. Identification of a repeat finding – N/A Recommendation – The Authority should continue to strengthen procedures surrounding tenant calculation processes. Views of responsible officials and planned corrective actions: The Authority agrees with this finding. Tenant rent calculations for the referenced files have been corrected, effective July 1, 2024. Please refer to the corrective action plan on page 68.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $1.27M
14.872 Public Housing Capital Fund $311,187