Finding 1179813 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-17

AI Summary

  • Core Issue: Nine out of sixty-five tenant files (13%) were noncompliant, primarily in the Public Housing program, with issues like late reexaminations and missing documentation.
  • Impacted Requirements: Compliance failures relate to federal regulations and the Housing Authority’s policies on tenant file documentation and reexaminations.
  • Recommended Follow-Up: Enhance quality control and oversight for tenant files and address staffing shortages to improve compliance and reduce risks of penalties.

Finding Text

Finding 2025-001 – Moving to Work Demonstration Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance & Significant Deficiency – Moving to Work Demonstration - ALN 14.881 Condition & Cause: We reviewed a sample of sixty-five (65) tenant files, which included both Public Housing and Housing Choice Voucher participants. Of these, nine (9) files were found to be noncompliant, representing approximately 13% of the sample. Some files had multiple compliance issues. It should be noted that all errors were isolated to the Public Housing program. Specifically, we identified: • Seven (7) files where the annual reexamination was completed or made effective at least two months past the due date. • Three (3) files lack proper verification of income or deductions. • Two (2) files lacked the required Enterprise Income Verification (EIV) documentation. • One (1) file contained a miscalculation of annual income. • One (1) file lacked identification and citizenship documents. The cause of this noncompliance, as discussed with management, is attributed to staff vacancies and challenges in hiring and retaining qualified personnel as well as an ongoing software conversion. Criteria: The Code of Federal Regulations, the Housing Authority’s Administrative Plan, Admissions & Continued Occupancy Policy, and MTW Plan, and specific HUD guidelines in documenting and maintaining Public Housing and Housing Choice Voucher tenant files. Effect: Deficiencies in tenant files can result in lost rental income due to late re-examinations, along with potential overpayments or underpayments by tenants stemming from inaccurate or unsupported rent determinations. Ongoing non-compliance may also draw scrutiny from regulatory bodies, increasing the risk of financial penalties or loss of funding for the MTW programs. Recommendation: We recommend that the Agency strengthen their quality control review and oversight procedures to ensure timely and accurate completion of all required tenant file documentation and reexaminations. Furthermore, the Agency should take measures to address staffing shortages. Questioned Costs: None Repeat Finding: Yes Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.

Corrective Action Plan

Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete software conversion, validating all data and optimizing data integration and functionality offered by the Yardi software to ensure proper quality control oversight. Additionally, staffwill implement a quality control (QC) review process that includes a 10% monthly supervisory QC review of completed re-exams. The monthly percentage of file reviews will increase if problems persist. Person Responsible: Doris Jamison (Director of Housing Management) and Trina Isaac (Senior Property Manager) Anticipated Completion Date: The software conversion is currently 99.5 percent complete and is anticipated to be 100 percent within the next six months. Currently, only two property manager positions remain open, and it is anticipated that these positions will be filled within the next three months. The quality control review process will begin in January of 2026. Anticipated completion date is June 30, 2026.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1179812 2025-001
    Material Weakness Repeat
  • 1179814 2025-002
    Material Weakness Repeat
  • 1179815 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $4.63M
17.274 YOUTHBUILD $301,805
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $265,123
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $75,413
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $73,508