Finding 1081505 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-11-08

AI Summary

  • Core Issue: The Authority is not following its own rules for selecting applicants from the waiting list, leading to improper admissions into the Section 8 program.
  • Impacted Requirements: The Authority must adhere to its administrative plan and federal regulations, which require a single waiting list and proper selection procedures.
  • Recommended Follow-Up: The Authority should address these issues by training staff, reviewing staffing needs, and implementing a quality control process to ensure compliance.

Finding Text

2023-003 Special Tests and Provisions – Selection from the Waiting List Section 8 Housing Choice Vouchers Program – CFDA Number 14.871 Mainstream Vouchers – CFDA Number 14.879 Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2022-004 from March 31, 2022 Condition: 14 out of 137 new admissions were selected for testing, but testing was suspended after testing 8 files due to the number of errors. Exceptions were noted as follows: • 1 tenant file had the following errors: o The tenant signed the request for tenancy approval form after the voucher expiration date. o The Authority did not follow their administrative plan when selecting applicants for admission. As a result, the tenant was not admitted properly into the Section 8 program. • 1 tenant file error where the tenant and landlord signed the request for tenancy approval form after the voucher expiration date. • 5 tenant file errors where the Authority did not follow their administrative plan when selecting applicants for admission. As a result, the tenants were not admitted properly into the Section 8 program. • 1 tenant file error where the tenant was selected from the tenant-based mainstream waiting list. A separate waiting list was maintained for tenant based mainstream vouchers in the same county or municipality covered by the regular Section 8 waiting list (the mainstream waiting list has currently been exhausted). The Authority's administrative plan does not allow a separate waiting list for the mainstream vouchers. In addition, the separate tenant based mainstream voucher waiting list was ranked randomly by the Authority's system through a lottery ranking technique. This is not in compliance with the Authority's administrative plan, which states that the waiting list should be organized by preference point and then by date and time of application (first come first serve basis). Criteria: The Authority must have written policies in its HCVP administrative plan for selecting applicants from the waiting list, and the Authority must show that the Authority has followed these policies when selecting applicants for admission from the waiting list. Also, according to 24 CFR 982.204(f), the Authority must use a single waiting list for admission to its Section 8 tenant-based assistance program. Questioned Costs: None. Effect: The Authority is not properly selecting applicants from the waiting list, and as a result, many applicants were not admitted to the Section 8 program on a first come first serve basis. Cause: Established procedures to ensure compliance with HUD requirements were not being followed. Procedures were not being followed due to employee turnover and other barriers caused by the COVID-19 pandemic. Recommendation: The Authority should correct the deficiencies and ensure staff is aware of acceptable procedures as outlined in the Authority’s Administrative plan. In addition, the Authority should review staffing levels, skill sets and case load. Furthermore, the Authority should utilize an ongoing quality control review process to ensure proper procedures are being followed. Views of Responsible Officials of the Auditee: The Authority concurs with this finding and will implement review procedures and provide ongoing training to staff.

Categories

HUD Housing Programs Material Weakness Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 505053 2023-001
    Material Weakness Repeat
  • 505054 2023-004
    Material Weakness Repeat
  • 505055 2023-001
    Material Weakness Repeat
  • 505056 2023-002
    Significant Deficiency Repeat
  • 505057 2023-003
    Material Weakness Repeat
  • 505058 2023-001
    Material Weakness Repeat
  • 505059 2023-002
    Significant Deficiency Repeat
  • 505060 2023-003
    Material Weakness Repeat
  • 505061 2023-001
    Material Weakness Repeat
  • 505062 2023-002
    Significant Deficiency Repeat
  • 505063 2023-003
    Material Weakness Repeat
  • 1081495 2023-001
    Material Weakness Repeat
  • 1081496 2023-004
    Material Weakness Repeat
  • 1081497 2023-001
    Material Weakness Repeat
  • 1081498 2023-002
    Significant Deficiency Repeat
  • 1081499 2023-003
    Material Weakness Repeat
  • 1081500 2023-001
    Material Weakness Repeat
  • 1081501 2023-002
    Significant Deficiency Repeat
  • 1081502 2023-003
    Material Weakness Repeat
  • 1081503 2023-001
    Material Weakness Repeat
  • 1081504 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $1.60M
14.872 Public Housing Capital Fund $1.19M
14.871 Section 8 Housing Choice Vouchers $1.07M
14.879 Mainstream Vouchers $434,811
14.896 Family Self-Sufficiency Program $125,039