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.