Finding 1153032 (2022-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2025-09-15

AI Summary

  • Core Issue: Inaccurate tenant contributions and missing income evaluation forms hindered verification of housing assistance calculations.
  • Impacted Requirements: Compliance with U.S. Housing Act and HUD regulations regarding participant contributions and income assessments.
  • Recommended Follow-Up: Ensure all income verification documents, including Recertification and Adjustment Notification forms, are maintained for each participant.

Finding Text

Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.

Categories

HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 1153027 2022-002
    Material Weakness Repeat
  • 1153028 2022-003
    Material Weakness Repeat
  • 1153029 2022-002
    Material Weakness Repeat
  • 1153030 2022-003
    Material Weakness Repeat
  • 1153031 2022-002
    Material Weakness Repeat
  • 1153033 2022-002
    Material Weakness Repeat
  • 1153034 2022-003
    Material Weakness Repeat
  • 1153035 2022-002
    Material Weakness Repeat
  • 1153036 2022-003
    Material Weakness Repeat
  • 1153037 2022-002
    Material Weakness Repeat
  • 1153038 2022-003
    Material Weakness Repeat
  • 1153039 2022-002
    Material Weakness Repeat
  • 1153040 2022-003
    Material Weakness Repeat
  • 1153041 2022-002
    Material Weakness Repeat
  • 1153042 2022-003
    Material Weakness Repeat
  • 1153043 2022-002
    Material Weakness Repeat
  • 1153044 2022-003
    Material Weakness Repeat
  • 1153045 2022-002
    Material Weakness Repeat
  • 1153046 2022-003
    Material Weakness Repeat
  • 1153047 2022-002
    Material Weakness Repeat
  • 1153048 2022-003
    Material Weakness Repeat
  • 1153049 2022-002
    Material Weakness Repeat
  • 1153050 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $168,663
64.024 Va Homeless Providers Grant and Per Diem Program $150,137
17.805 Homeless Veterans’ Reintegration Program $125,052
64.003 Education and Training of Health Service Personnel $99,468
14.218 Community Development Block Grants/entitlement Grants $62,749