Finding 1166831 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-29

AI Summary

  • Core Issue: Tenant files are missing, with 8 files unlocatable during the audit.
  • Impacted Requirements: HUD regulations mandate tenant files be kept for at least three years post-termination.
  • Recommended Follow-up: Establish a policy and tracking system for the proper destruction of tenant files.

Finding Text

2025-003 Missing Tenant Files Condition: Tenant files are not being properly maintained. During our review of testing related to HCV tenants we noted 8 files which could not be located. Criteria: HUD regulations require tenant files be maintained for at least three years after termination of assistance/tenancy. Context: The Authority had tenant files destroyed and it is believed these missing files were inadvertently destroyed. Effect: Missing tenant files prohibit the auditor from verifying the Authority’s compliance with various HUD regulations. Recommendation: We recommend the Authority develop a policy and tracking methodology for destroying tenant files.

Corrective Action Plan

BPHA will implement a tenant file destruction policy and tracking methodology to ensure the secure and documented destruction of files in accordance with HUDs record retention requirements and PII confidentiality standards. In addition, BPHA plans to transition to electronic recordkeeping and will incorporate procedures for secure electronic storage, access controls, and authorized destruction of electronic records.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1166832 2025-004
    Material Weakness Repeat
  • 1166833 2025-005
    Material Weakness Repeat
  • 1166834 2025-006
    Material Weakness Repeat
  • 1166835 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $4.07M
14.879 MAINSTREAM VOUCHERS $511,638
14.850 PUBLIC HOUSING OPERATING FUND $247,510
14.872 PUBLIC HOUSING CAPITAL FUND $219,965