Finding 1097290 (2023-006)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2025-01-31
Audit: 340664
Organization: Municipality of Ceiba (PR)

AI Summary

  • Core Issue: Many participant files are missing essential documentation, including citizen certifications (50%), rent reasonableness certifications (25%), bank account and assets certifications (95%), and sex offender verifications (20%).
  • Impacted Requirements: The PHA must reexamine family income and composition annually and document third-party verifications for income, assets, and background checks as per 24 CFR regulations.
  • Recommended Follow-Up: The Project Administrator should enhance procedures and implement a checklist to ensure all required documents are present in participant files.

Finding Text

Statement of Condition: As part of our eligibility test for participant, we selected 20 participant’s files. The following deficiency was noted during our examination. - In 10 (50%) of participants files examined citizen certification were not present in files. - In 5 (25%) of participants files examined the Rent Reasonableness Certification were not present in files. - In 19 (95%) of participants file examined the bank account and assets certification were not present on files. - In 4 (20%) of participants file examined the sex offender verification were not present on files. NONE Criteria: The PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payments as necessary using the documentation from third-party verification. Except as provided in paragraph (a)(3) of this section, the PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income;(ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR section 982.516). A PHA that administers a Section 8 or public housing program under an Annual Contributions Contract with HUD must carry out background checks necessary to determine whether a member of a household applying for admission to any federally assisted housing program is subject to a lifetime sex offender registration requirement under a State sex offender registration program. This check must be carried out with respect to the State in which the housing is located and with respect to States where members of the applicant household are known to have resided. (24 CFR 5.905 Cause and Effect: This condition arose because the Municipality has not implemented specific internal controls and procedures designed to minimize the errors when performing the annual family reexaminations. Recommendation: The Project Administrator should improve existing procedures to ensure the completeness of the particippants files. The Municipality should implement a checklist in order to verify participant files completeness of required documents and forms.

Categories

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520847 2023-005
    Material Weakness Repeat
  • 520848 2023-006
    Material Weakness
  • 1097289 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.63M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.51M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $715,815
14.871 Section 8 Housing Choice Vouchers $264,778
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $156,493
21.019 Coronavirus Relief Fund $141,032