Finding Text
Finding SA2020-004: Missing Tenant Documents
AL number: 14.850
AL Title: Public and Indian Housing
Name of Federal Agency: Department of Housing and Urban Development
Federal Award Identification number and year: CA010 (2020)
Criteria: 24 CFR section 960 requires Public Housing Authorities (PHA) that receive public housing
funds to remit payment to eligible tenants and to maintain documentation for the payments through a
contract.
Condition: We reviewed sixty tenant files for existing and new tenants for FY2020 and noted that the
Authority did not maintain all required documentation. Furthermore, approximately 70% of the tenants
are missing required forms, and 10 had no related forms and documents for FY2020. We also noted the
reflected rent amounts did not align with the rent calculation or reexamination amount.
Cause: We understand that the staff overseeing the federal awards during fiscal year 2020 are no longer
with the Authority, and therefore, the staff overseeing the federal awards subsequent to the fiscal year
were unable to provide such documentation.
Effect: The Housing Authority is not in compliance with the payment documentation requirements as
stated in 24 CFR section 960.
Identification as a repeat finding: Yes, since 2017.
Recommendation: The Housing Authority must develop procedures to ensure that all required
documentation for public housing tenants is properly maintained.
Management Response: As part of ongoing efforts to strengthen file integrity and compliance
standards, the Authority has implemented the following measures:
Standardized File Checklist: A comprehensive checklist has been developed and is included in
all resident files. This tool is designed to ensure that all required documentation is accounted for
and consistently organized.
Dedicated File Oversight Personnel: The Authority has hired designated staff responsible for the
oversight, organization, and quality control of file documentation. These individuals will ensure
ongoing compliance with HUD regulations and internal standards, as well as support audit
readiness.
Income Certification Systemization: All income calculations for resident certifications are now
completed and documented exclusively within the Property Management system, Yardi One.
This centralizes data processing, improves accuracy, and ensures a reliable audit trail for all
income determinations.