Finding 1097214 (2022-006)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2025-01-30

AI Summary

  • Core Issue: Four out of 40 tenant files lacked the required quality control worksheet, which is essential for verifying tenant eligibility and income.
  • Impacted Requirements: The Authority's policy mandates that all tenant files include a quality control worksheet to ensure proper housing assistance is provided.
  • Recommended Follow-Up: Emphasize adherence to the policy by completing quality control worksheets and ensure thorough reviews of tenant files to confirm eligibility factors.

Finding Text

Federal Program: U.S. Department of Housing and Urban Development AL #14.871 - Significant Deficiency. Criteria: Per the Authority's policy, all tenant files are required to have a quality control worksheet included, which functions as the Authority's primary internal review process to ensure an annual certification, at minimum, was performed and appropriate tenant information is documented. Condition: Of the 40 tenant files selected for testing, we noted four files in which the quality control worksheet was never completed. Questioned Costs: None. Context: We reviewed a sample of 40 of the Authority's 472 tenant files for eligibility requirements. Effect: Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors. Cause: Lack of controls and oversight during the year. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Authority follow its policy and emphasize performing a quality review over its tenant files to ensure all income and eligibility factors are properly determined. Views of Responsible Officials: Management has implemented a process for file review and quality control independent of a quality control worksheet. We are confident that all files are being reviewed, regardless of the presence of the worksheet. We have reiterated the importance of completing the worksheet when QC reviews are completed.

Categories

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

Other Findings in this Audit

  • 520766 2022-005
    Material Weakness
  • 520767 2022-006
    Significant Deficiency
  • 520768 2022-007
    Significant Deficiency Repeat
  • 520769 2022-008
    Significant Deficiency Repeat
  • 520770 2022-009
    Significant Deficiency Repeat
  • 520771 2022-005
    Material Weakness
  • 520772 2022-006
    Significant Deficiency
  • 520773 2022-007
    Significant Deficiency Repeat
  • 520774 2022-008
    Significant Deficiency Repeat
  • 520775 2022-009
    Significant Deficiency Repeat
  • 1097208 2022-005
    Material Weakness
  • 1097209 2022-006
    Significant Deficiency
  • 1097210 2022-007
    Significant Deficiency Repeat
  • 1097211 2022-008
    Significant Deficiency Repeat
  • 1097212 2022-009
    Significant Deficiency Repeat
  • 1097213 2022-005
    Material Weakness
  • 1097215 2022-007
    Significant Deficiency Repeat
  • 1097216 2022-008
    Significant Deficiency Repeat
  • 1097217 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.77M
14.850 Public and Indian Housing $516,168
14.879 Mainstream Vouchers $296,608
14.872 Public Housing Capital Fund $182,158