Finding 1077696 (2022-002)

S3800 010 Finding Reference Number: 2022 002 S3800 011 Title and Assistance Listing Number of Federal Program: 14.195 Section 8 Housing Assistance Payments Program S3800 015 Type of Finding: Federal Award Finding S3800 016 Finding Resolution Status: In process S3800 017 Information on Universe and Population Size: 98 tenant files S3800 018 Sample Size Information: 1 move in tenant files Sample size: 16 Dollar amount: $0 S3800 019 Identification of Repeat Finding and Finding Reference Number: Repeat finding, prior reference number 2021 002 S3800 020 Criteria: In accordance with eligibility and to determine whether total tenant rent payment were calculated in accordance with program requirements, the owner must correctly verify and calculate income during annual recertifications. S3800 030 Statement of Condition: For one of the files reviewed, there was no income calculation or verification. S3800 032 Cause: Due to lack of staffing, a proper review of the file was not comleted prior to the certification being completed. S3800 033 Effect or Potential Effect and Perspective: Housing assistance may be over paying for tenant. Tenants may not be eligible as required. S3800 035 Auditor Non Compliance Code: R Section 8 program administration S3800 040 Questioned Costs: $0 S3800 045 Reporting Views of Responsible Officials: Management and ownership agreed with the finding and has implemented a corrective action plan. S3800 012 Please identify the property(s) and associated questioned costs this finding applies to: First AME Housing Association S3800 037 FHA/Contract Number: WA19M000137, WA19L000005, WA19L000004 WA19M000135 and WA19M000127 S3800 050 Context: As noted above, the issue noted was found in 1 out of 16 files. S3800 080 Recommendation: Management and ownership should ensure that all income calculations are accurate by implementing a secondary review of files and an additional calculation worksheet should be used and reviewed. S3800 090 Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management and ownership agrees with the auditor. S3800 130 Response Indicator: Agree S3800 140 Completion Date: 6/30/2024 S3800 150 Response: Ownership agreed with the finding and has implemented a corrective action plan.