Finding 1169693 (2024-008)

Material Weakness Repeat Finding
Requirement
BE
Questioned Costs
-
Year
2024
Accepted
2026-01-20

AI Summary

  • Core Issue: Tenant files are missing required documentation, specifically the Declaration of Citizenship Form for family members, leading to non-compliance with federal regulations.
  • Impacted Requirements: Compliance with 24 CFR Section 982.201, which mandates proper documentation of citizenship status for eligibility in the Section 8 Housing Choice Voucher program.
  • Recommended Follow-Up: Management should implement an internal monitoring system to ensure all tenant files are complete and compliant with program guidelines.

Finding Text

Supporting Documentation for Family Size Repeat of Finding 2023-006 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: BCHA and WHEDA Pass-Through Number(s): BCHA – WI 186; WHEDA – WI 901 Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Allowable Costs, Eligibility Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matter Criteria or specific requirement: Per 24 CFR Section 982.201, the tenant file must contain the completed and signed Declaration of Citizenship Form for each family member to document citizenship status. Condition: During our testing, we noted 4 files where one or more of the family members in the household were identified as an eligible citizens; however, there was no documentation of SSN cards or Declaration of Citizen Forms retained in the file. Questioned costs: None Context: From a sample of 60 program participant files selected for testing, four files did not contain the appropriate information to document that the individuals in the household were eligible citizens. Cause: The Housing Specialist did not obtain the appropriate form to document the dependents' citizenship. Effect: Files did not contain required information per 24 CFR 982.201. The program participants could have been receiving the incorrect amount of HAP. Repeat finding: Yes Recommendation: We recommend that Management creates an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Views of responsible officials: There is no disagreement with the audit finding. Refer to the Organization’s Corrective Action Plan for more information.

Corrective Action Plan

Supporting Documentation for Family Size Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing work completed by the Housing Specialists more frequently, by performing more Quality Control evaluations, reviewing software-flagged errors, and establishing more check-ins with staff who are producing frequent errors. If frequent errors persist after consistent coaching, Corrective Action Plans will be put in place for those staff members. Termination of employees unable to produce accurate work will be enforced if coaching and Corrective Action Plans prove unsuccessful. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: Currently Implemented & Ongoing

Categories

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility Material Weakness

Other Findings in this Audit

  • 1169669 2024-004
    Material Weakness Repeat
  • 1169670 2024-004
    Material Weakness Repeat
  • 1169671 2024-004
    Material Weakness Repeat
  • 1169672 2024-004
    Material Weakness Repeat
  • 1169673 2024-004
    Material Weakness Repeat
  • 1169674 2024-005
    Material Weakness Repeat
  • 1169675 2024-005
    Material Weakness Repeat
  • 1169676 2024-005
    Material Weakness Repeat
  • 1169677 2024-005
    Material Weakness Repeat
  • 1169678 2024-005
    Material Weakness Repeat
  • 1169679 2024-006
    Material Weakness Repeat
  • 1169680 2024-006
    Material Weakness Repeat
  • 1169681 2024-006
    Material Weakness Repeat
  • 1169682 2024-006
    Material Weakness Repeat
  • 1169683 2024-006
    Material Weakness Repeat
  • 1169684 2024-007
    Material Weakness Repeat
  • 1169685 2024-007
    Material Weakness Repeat
  • 1169686 2024-007
    Material Weakness Repeat
  • 1169687 2024-007
    Material Weakness Repeat
  • 1169688 2024-007
    Material Weakness Repeat
  • 1169689 2024-008
    Material Weakness Repeat
  • 1169690 2024-008
    Material Weakness Repeat
  • 1169691 2024-008
    Material Weakness Repeat
  • 1169692 2024-008
    Material Weakness Repeat
  • 1169694 2024-009
    Material Weakness Repeat
  • 1169695 2024-009
    Material Weakness Repeat
  • 1169696 2024-009
    Material Weakness Repeat
  • 1169697 2024-009
    Material Weakness Repeat
  • 1169698 2024-009
    Material Weakness Repeat
  • 1169699 2024-010
    Material Weakness Repeat
  • 1169700 2024-010
    Material Weakness Repeat
  • 1169701 2024-010
    Material Weakness Repeat
  • 1169702 2024-010
    Material Weakness Repeat
  • 1169703 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $680,756
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $121,363