Finding 1156636 (2024-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The Authority failed to provide documentation for 1 new tenant, indicating a lack of compliance with admission requirements.
  • Impacted Requirements: Written policies for selecting applicants from the waiting list must be followed, as outlined in federal regulations.
  • Recommended Follow-Up: Implement stronger controls to ensure all tenant files are properly maintained and accessible for audits.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: MO002VO - 2024 Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Special Tests and Provisions – Selection from the Waiting List - New Tenants Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants for admission from the waiting list. Except as provided in 24 CFR section 982.203 Special admission (nonwaiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: The Authority was unable to provide support for 1 new tenant. Questioned costs: Unable to determine. Context: Exceptions were noted in 1 out of 40 files. Cause: The file was unable to be located. Effect: The Authority is not in compliance with new tenant admission requirements. Repeat Finding: No Recommendation: We recommend the Authority implements controls to ensure all files are maintained and available for audit. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority implements controls to ensure all files are maintained and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC will take the necessary steps to ensure files are placed back in the file room and are available upon request with the required documentation placed in the file. HAKC will complete the initial process and complete ongoing compliance reviews. Name(s) of the contact person(s) responsible for corrective action: Lisa Earnest, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 7/31/2026

Categories

Special Tests & Provisions Eligibility HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1156619 2024-001
    Material Weakness Repeat
  • 1156620 2024-001
    Material Weakness Repeat
  • 1156621 2024-001
    Material Weakness Repeat
  • 1156622 2024-002
    Material Weakness Repeat
  • 1156623 2024-002
    Material Weakness Repeat
  • 1156624 2024-002
    Material Weakness Repeat
  • 1156625 2024-003
    Material Weakness Repeat
  • 1156626 2024-003
    Material Weakness Repeat
  • 1156627 2024-003
    Material Weakness Repeat
  • 1156628 2024-004
    Material Weakness Repeat
  • 1156629 2024-004
    Material Weakness Repeat
  • 1156630 2024-004
    Material Weakness Repeat
  • 1156631 2024-005
    Material Weakness Repeat
  • 1156632 2024-005
    Material Weakness Repeat
  • 1156633 2024-005
    Material Weakness Repeat
  • 1156634 2024-006
    Material Weakness Repeat
  • 1156635 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $7.96M
14.872 Public Housing Capital Fund $6.95M
14.871 Section 8 Housing Choice Vouchers $1.61M
14.879 Mainstream Vouchers $1.34M
14.889 Choice Neighborhoods Implementation Grants $966,409
14.892 Choice Neighborhoods Planning Grants $299,776
14.896 Family Self-Sufficiency Program $262,734
14.870 Resident Opportunity and Supportive Services - Service Coordinators $131,762