FAC Explorer

Finding 1167356 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-30
Audit: 378387
Organization: Belmont Elderly Housing, Inc. (NH)
Auditor: LEONE MCDONNELL & ROBERTS P A

AI Summary

  • Core Issue: Missing required documentation due to expired EIV license and lack of oversight.
  • Impacted Requirements: HUD mandates that EIV forms be run regularly and maintained in tenant files.
  • Recommended Follow-Up: Implement a system for multiple EIV licenses and establish a review process for tenant file accuracy.

Finding Text

Finding 2025-002: Compliance finding Information on universe: Total population was 43 units. Sample Size: 5 files were selected for testing. Identification of repeat finding: Yes, 2024-002 Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually. Source documentation should be maintained in files. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse. Additionally, there should be a review process in place to ensure completeness and accuracy of tenant files.

Corrective Action Plan

Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run due to the license expiring and the person with the license no longer working at the organization. Action Plan: We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167354 2025-002
    Material Weakness Repeat
  • 1167355 2025-003
    Material Weakness Repeat
  • 1167357 2025-003
    Material Weakness Repeat
  • 1167358 2025-004
    Material Weakness Repeat
  • 1167359 2025-004
    Material Weakness Repeat
  • 1167360 2025-005
    Material Weakness Repeat
  • 1167361 2025-005
    Material Weakness Repeat
  • 1167362 2025-006
    Material Weakness Repeat
  • 1167363 2025-006
    Material Weakness Repeat
  • 1167364 2025-007
    Material Weakness Repeat
  • 1167365 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $2.35M