Finding 1093751 (2024-004)

Significant Deficiency
Requirement
Eligibility
Questioned Costs
-
Year
2024
Accepted
2024-12-31
Audit: 335313
Organization: Williamston Housing Authority (NC)

AI Summary

  • Core Issue: The Authority failed to follow internal controls for tenant eligibility, leading to incomplete documentation.
  • Impacted Requirements: Compliance with 24 CFR 982-516, specifically regarding tenant files and necessary documentation.
  • Recommended Follow-Up: Monthly reviews of recertifications to ensure all eligibility and reporting requirements are met.

Finding Text

Finding: 2024-004 Federal Agency:U. S. Department of Housing and Urban Development Federal program:Housing Choice Voucher ALN #: 14.871 Award Period: 4/1/23-3/31/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement:24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: $0 Context: Testing of 25 tenant files identified an exception in the files as follows: • 2 tenant files did not contain properly signed Form 214 certifying U.S. citizenship or proper immigration status for all household members as required. • 4 tenant files did not contain evidence of a current housing inspection as required. Cause: The Agency did not obtain the required documents upon intake. The Agency also did not obtain all required signatures on certain forms. Effect:The Authority is not in compliance with requirements regarding eligibility. Identification of a repeat finding: none Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.

Categories

HUD Housing Programs Internal Control / Segregation of Duties Eligibility Reporting Significant Deficiency

Other Findings in this Audit

  • 517306 2024-002
    Significant Deficiency
  • 517307 2024-003
    Significant Deficiency
  • 517308 2024-002
    Significant Deficiency
  • 517309 2024-004
    Significant Deficiency
  • 1093748 2024-002
    Significant Deficiency
  • 1093749 2024-003
    Significant Deficiency
  • 1093750 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $907,835
14.182 Section 8 New Construction and Substantial Rehabilitation $793,021
14.850 Public and Indian Housing $696,514
14.872 Public Housing Capital Fund $240,139