Finding Text
Condition: Out of an approximate population of 2,396 of MTW Vouchers and 170 Low Rent Public
Housing tenants the following deficiencies were noted:
MTW Housing Choice Voucher (a total of 36 tenants selected for testing):
• Two files did not use the correct utility allowance,
• Two files did not have support necessary to verify income exemptions,
• One file did not have documentation necessary to verify the reported income,
• One file did not have 9886 release of information from within 15 months of the annual
recertification,
• Three files did not have a 214 declaration for a member of the household, and
• Two files did not have identification documents
Low Rent Public Housing (a total of 8 tenants selected for testing):
• Seven files did not contain evidence of timely unit inspections being performed.
• One file did not have documentation necessary to verify the reported income, and
• Three files did not have 9886 release of information from within 15 months of the annual
recertification
Criteria: The Authority’s ACOP, Administrative Plan, 24 CFR 960.259, and 24 CFR 982.516 require
internal controls to be in place to ensure proper procedures are being followed in compliance with
HUD requirements regarding timely, complete, and accurate tenant files. In addition, 24 CFR 5.705
requires each unit be periodically inspected.
Context: The auditor randomly selected tenant files out of the population from each program as
outlined, which we consider to be a statistically valid sample size. The auditor reviewed the tenant
files and support to ensure that proper procedures are being followed and that the Commission is in
compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority does not have adequate systems and controls in place to ensure all
eligibility requirements are being followed and units are being inspected timely
Effect: The Authority is not in compliance with all of the HUD requirements regarding eligibility and
tenant recertification which could result in incorrect amount of rental assistance being provided.
Questioned Costs: Unknown.
Auditor Recommendations: The Authority should reevaluate their established procedures and
controls in place to ensure full compliance in regards to eligibility and inspections performed. The
Authority needs to correct the deficiencies noted in the tested files and consider the impact to the
rest of the population of tenant files that were not selected as part of the auditor’s sample.
Management Response: See Corrective Action Plan.