Finding Text
2024-003 – Eligibility – Significant Deficiency
U.S. Department of Housing and Urban Development
14.850 – Public Housing Operating Fund
E. Eligibility
Condition: During review of the Housing Choice Voucher program, RBT noted that the Authority was not appropriately maintaining documentation of the controls over Eligibility.
Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements.
Cause: Although the Authority updated its internal control policies to require the use of a Tenant Recertification Checklist and filing of the completed checklist in the applicable tenant file, this control was not consistently followed during the year due to staffing turnover.
Effect: Potential noncompliance if a control is missed.
Questioned Costs: None identified.
Perspective: Twelve of twenty-nine tenant files reviewed were missing the Tenant Recertification Checklist.
Repeat Finding: This is a repeat finding
Recommendation: We recommend that the Authority train all Occupancy Representatives on the proper use of the Tenant Recertification Checklist and monitor that the checklists are being maintained in the tenant files.
Auditee’s Response: See corrective action plan.