Finding 1186658 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-25

AI Summary

  • Core Issue: Miscalculation of income for Participant #20 led to incorrect housing assistance support.
  • Impacted Requirements: Eligibility criteria not fully met due to incomplete income verification and documentation.
  • Recommended Follow-up: Management should implement measures to ensure accurate eligibility calculations moving forward.

Finding Text

2025-001 – Eligibility for Housing Assistance Significant Deficiency Criteria: A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person’s family, including persons important to their care and well-being, as defined in 24 CFR 574.3. The eligibility of those tenants who were admitted to the program should be determined by (1) obtaining applications that contain all the information needed to determine eligibility, including diagnosis, documentation of housing need, income, rent and order of selection; and (2) obtaining third-party verifications or documentation of expected income, assets, unusual medical expenses, and any other pertinent information. Condition: During the testing of tenant files, we discovered one miscalculation on the income calculation sheet: 1 – Incorrect Rental Calculation on Participant #20 (Criteria 1) Cause: WNCAP personnel miscalculated Participant #20's income, which resulted in the incorrect amount of support provided. Effect: Some individuals received the incorrect amount of support. Questioned Costs: Undeterminable Context: During the year, 74 unique clients were served. We sampled 25 tenant files for multiple compliance requirements. Recommendation:. Management should also ensure that eligibility for assistance is properly calculated. Management’s View: We agree with this finding and have outlined our response in our Corrective Action Plan.

Corrective Action Plan

2025-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on Client #20 Corrective Action: Section 1 RE: Incorrect Rental Calculation: The incorrect calculation referenced in this finding was due to a typo, which resulted in an incorrect payment. To catch simple human errors such as this in the future, management will update the rent calculation worksheet to include reminders to double check data entry in fields that are easy to transpose. Management will also update the recertification process to add the following additional steps: The Data Technician will also review the rent calculation worksheet and the supporting documentation to ensure the amounts in the supporting document(s) match the entry in the worksheet; the Housing Coordinator will conduct a randomized audit of at least two rent calculation worksheets each month. Evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2023-24 audit: 2023-24 Total Deficient Eligibility Records: 2024-25 Total Deficient Eligibility Records: WNCAP expects to see continued improvement in subsequent audits.

Categories

Eligibility Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $788,391
93.917 HIV CARE FORMULA GRANTS $210,139
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $179,946
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $97,109
93.488 NATIONAL HARM REDUCTION TECHNICAL ASSISTANCE AND SYRINGE SERVICES PROGRAM (SSP) MONITORING AND EVALUATION FUNDING OPPORTUNITY $91,250
93.361 NURSING RESEARCH $43,953