Finding 1143570 (2024-001)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-06-26
Audit: 360018
Organization: Dowagiac Housing Commission (MI)

AI Summary

  • Core Issue: 9 out of 15 tenant files had errors in third-party support and rent calculations, indicating compliance failures.
  • Impacted Requirements: The Commission did not follow 24 CFR section 982.516, which mandates annual reexamination of family income and rent adjustments.
  • Recommended Follow-Up: Review and update policies on rent certifications, ensure proper training for staff, and implement a second-party review system for accuracy.

Finding Text

During the review of tenant files, it was noted 9 out of 15 files contained errors pertaining to third-party support and rent calculation. Add itionally, it was noted that a system of second party review was not in place for the year ended September 30, 2024. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $15,653 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.

Categories

Questioned Costs Eligibility HUD Housing Programs

Other Findings in this Audit

  • 567128 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $740,270
14.850 Public Housing Operating Fund $358,750
14.872 Public Housing Capital Fund $153,256