Finding 1148018 (2024-004)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-07-17

AI Summary

  • Core Issue: The Authority lacks adequate internal controls to ensure compliance with Housing Choice Voucher (HCV) eligibility requirements.
  • Impacted Requirements: Failure to complete required checklists and timely process tenant terminations violates both internal procedures and federal regulations.
  • Recommended Follow-Up: Review and strengthen monitoring controls to prevent oversight of tenant files, especially during staff changes.

Finding Text

Criteria or specific requirement: (1) According to the Authority’s internal procedures, case managers are to complete a checklist to keep in tenant file any time a new computation is created, be that for an annual, interim, or special reexamination. This must be signed and dated by the completing caseworker. (2) According to the compliance supplement for the Housing Voucher Cluster, "The PHA must do the following: (1) As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516). Condition: The Authority did not have adequate internal controls designed to ensure HCV eligibility requirements were being met. Questioned costs: $20,820 Context: During the testing of the HCV tenant files, certain eligibility compliance deficiencies were noted in 3 of 46 files: (1) 2 of 40 sampled tenant files did not show evidence of an internal control checklist completed by the caseworker. (2) 1 of 40 tenants was not properly terminated. Tenant did not complete 2023 annual review and was sent to be terminated. Termination was not followed through on until FY 2025. Cause: Repeated change in staff left the file overlooked and the termination incomplete. The Authority failed to provide adequate monitoring and oversight to ensure compliance with HUD rules and regulations, as well as its administrative policy. Effect: The Authority is not in compliance with federal regulations regarding the recertification of household circumstances within 12 months. The Authority is also not in compliance with its own administrative policy on the HCV program. Recommendation: We recommend that the Authority review the controls in place to ensure that no tenants are overlooked, even when the original case manager is no longer an employee of the Authority. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs HUD Housing Programs Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571545 2024-002
    Material Weakness
  • 571546 2024-002
    Material Weakness
  • 571547 2024-002
    Material Weakness
  • 571548 2024-002
    Material Weakness
  • 571549 2024-002
    Material Weakness
  • 571550 2024-002
    Material Weakness
  • 571551 2024-002
    Material Weakness
  • 571552 2024-002
    Material Weakness
  • 571553 2024-002
    Material Weakness
  • 571554 2024-002
    Material Weakness
  • 571555 2024-002
    Material Weakness
  • 571556 2024-003
    Significant Deficiency
  • 571557 2024-003
    Significant Deficiency
  • 571558 2024-003
    Significant Deficiency
  • 571559 2024-003
    Significant Deficiency
  • 571560 2024-003
    Significant Deficiency
  • 571561 2024-003
    Significant Deficiency
  • 571562 2024-003
    Significant Deficiency
  • 571563 2024-003
    Significant Deficiency
  • 571564 2024-003
    Significant Deficiency
  • 571565 2024-003
    Significant Deficiency
  • 571566 2024-003
    Significant Deficiency
  • 571567 2024-004
    Significant Deficiency
  • 571568 2024-004
    Significant Deficiency
  • 571569 2024-004
    Significant Deficiency
  • 571570 2024-004
    Significant Deficiency
  • 571571 2024-004
    Significant Deficiency
  • 571572 2024-004
    Significant Deficiency
  • 571573 2024-004
    Significant Deficiency
  • 571574 2024-004
    Significant Deficiency
  • 571575 2024-004
    Significant Deficiency
  • 571576 2024-004
    Significant Deficiency
  • 571577 2024-004
    Significant Deficiency
  • 571578 2024-005
    Significant Deficiency
  • 571579 2024-005
    Significant Deficiency
  • 571580 2024-005
    Significant Deficiency
  • 571581 2024-005
    Significant Deficiency
  • 571582 2024-005
    Significant Deficiency
  • 571583 2024-005
    Significant Deficiency
  • 571584 2024-005
    Significant Deficiency
  • 571585 2024-005
    Significant Deficiency
  • 571586 2024-005
    Significant Deficiency
  • 571587 2024-005
    Significant Deficiency
  • 571588 2024-005
    Significant Deficiency
  • 571589 2024-006
    Significant Deficiency
  • 571590 2024-007
    Significant Deficiency Repeat
  • 571591 2024-008
    Significant Deficiency
  • 1147987 2024-002
    Material Weakness
  • 1147988 2024-002
    Material Weakness
  • 1147989 2024-002
    Material Weakness
  • 1147990 2024-002
    Material Weakness
  • 1147991 2024-002
    Material Weakness
  • 1147992 2024-002
    Material Weakness
  • 1147993 2024-002
    Material Weakness
  • 1147994 2024-002
    Material Weakness
  • 1147995 2024-002
    Material Weakness
  • 1147996 2024-002
    Material Weakness
  • 1147997 2024-002
    Material Weakness
  • 1147998 2024-003
    Significant Deficiency
  • 1147999 2024-003
    Significant Deficiency
  • 1148000 2024-003
    Significant Deficiency
  • 1148001 2024-003
    Significant Deficiency
  • 1148002 2024-003
    Significant Deficiency
  • 1148003 2024-003
    Significant Deficiency
  • 1148004 2024-003
    Significant Deficiency
  • 1148005 2024-003
    Significant Deficiency
  • 1148006 2024-003
    Significant Deficiency
  • 1148007 2024-003
    Significant Deficiency
  • 1148008 2024-003
    Significant Deficiency
  • 1148009 2024-004
    Significant Deficiency
  • 1148010 2024-004
    Significant Deficiency
  • 1148011 2024-004
    Significant Deficiency
  • 1148012 2024-004
    Significant Deficiency
  • 1148013 2024-004
    Significant Deficiency
  • 1148014 2024-004
    Significant Deficiency
  • 1148015 2024-004
    Significant Deficiency
  • 1148016 2024-004
    Significant Deficiency
  • 1148017 2024-004
    Significant Deficiency
  • 1148019 2024-004
    Significant Deficiency
  • 1148020 2024-005
    Significant Deficiency
  • 1148021 2024-005
    Significant Deficiency
  • 1148022 2024-005
    Significant Deficiency
  • 1148023 2024-005
    Significant Deficiency
  • 1148024 2024-005
    Significant Deficiency
  • 1148025 2024-005
    Significant Deficiency
  • 1148026 2024-005
    Significant Deficiency
  • 1148027 2024-005
    Significant Deficiency
  • 1148028 2024-005
    Significant Deficiency
  • 1148029 2024-005
    Significant Deficiency
  • 1148030 2024-005
    Significant Deficiency
  • 1148031 2024-006
    Significant Deficiency
  • 1148032 2024-007
    Significant Deficiency Repeat
  • 1148033 2024-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Section 8 Housing Choice Program $233.05M
14.881 Public and Indian Housing Conventional - Operating $48.56M
14.881 Public and Indian Housing - Comprehensive Grant Program: Capital Funds Program Year 22 - Fund 632 $14.87M
14.871 Section 8 Housing Choice Program: Non-Mtw - Emergency Housing Vouchers $10.69M
14.871 Section 8 Housing Choice Program: Non-Mtw - Veterans Affairs Supportive Housing $6.63M
14.871 Section 8 Housing Choice Program: Non-Mtw - Family Unification Program $5.70M
14.881 Public and Indian Housing - Comprehensive Grant Program: Capital Funds Program Year 20 - Fund 630 $4.86M
14.871 Section 8 Housing Choice Program: Non-Mtw - Rad 2 $4.54M
14.889 Choice Neighborhood Implementation Grants $4.00M
14.879 Mainstream Vouchers: Non-Mtw - Mainstream Disabilities $3.77M
14.881 Public and Indian Housing - Comprehensive Grant Program: Capital Funds Program Year 18 - Fund 628 $1.83M
14.871 Section 8 Housing Choice Program: Non-Mtw - Administrative Fee Funding $1.35M
14.856 Section 8 Moderate Rehabilitation $1.21M
14.881 Public and Indian Housing - Comprehensive Grant Program: Capital Funds Program Year 19 - Fund 629 $1.03M
14.881 Public and Indian Housing - Comprehensive Grant Program: Capital Funds Program Year 21 - Fund 631 $770,167
14.896 Housing Family Self-Sufficiency $680,850
14.871 Section 8 Housing Choice Program: Non-Mtw - Emergency Housing Vouchers - Administrative Fees $377,079
14.871 Section 8 Housing Choice Program: Non-Mtw - Emergency Housing Vouchers - Special Fees $304,190
14.879 Mainstream Vouchers: Non-Mtw - Mainstream Disabilities - Admin Fees $268,881
14.870 Ross-Service Coordinators Program $127,481
14.871 Section 8 Housing Choice Program: Non-Mtw - Tenant Protection $59,751
14.871 Section 8 Housing Choice Program: Non-Mtw - Emergency Housing Vouchers - Insurance Fees $500