Finding 1090502 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-12

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 24 CFR 982.204(f) for a fair and orderly selection process.
  • Recommended Follow-Up: The Authority should fix these issues, train staff on procedures, assess staffing needs, and implement regular quality control checks.

Finding Text

2024-002 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 2023-003 from March 31, 2023 (initially occurred as Finding 2022-004 from March 31, 2022) Condition: 25 out of 250 new admissions were selected for testing. Exceptions were noted as follows: • 15 new admissions where the selection from the waiting list was not in compliance with the Authority’s administrative plan. The administrative plan states that that the waiting list should be organized by preference point and then by date and time of application (first come first serve basis). However, the applicants tested were ranked randomly through a lottery. Due to this issue, there were many applicants that were not ranked properly on the waiting list and were thus not admitted in proper sequence into the Section 8 program. • 4 new admissions where the Authority was unable to provide support that the applicants were properly selected from the waiting list (as the waiting list for the new admissions that were selected from was not retained). • 1 new admission where the Authority did not sign the lease agreement and the unit address and rent amount on the lease agreement did not agree to the Form 50058. • 1 new admission where the Authority could not provide the tenant’s voucher. 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

  • 514055 2024-001
    Material Weakness Repeat
  • 514056 2024-001
    Material Weakness Repeat
  • 514057 2024-001
    Material Weakness Repeat
  • 514058 2024-002
    Material Weakness Repeat
  • 514059 2024-002
    Material Weakness Repeat
  • 514060 2024-002
    Material Weakness Repeat
  • 514061 2024-003
    Material Weakness Repeat
  • 1090497 2024-001
    Material Weakness Repeat
  • 1090498 2024-001
    Material Weakness Repeat
  • 1090499 2024-001
    Material Weakness Repeat
  • 1090500 2024-002
    Material Weakness Repeat
  • 1090501 2024-002
    Material Weakness Repeat
  • 1090503 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $1.72M
14.872 Public Housing Capital Fund $1.58M
14.871 Section 8 Housing Choice Vouchers $764,460
14.879 Mainstream Vouchers $734,654
14.896 Family Self-Sufficiency Program $119,554