Finding 1208458 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-04-22
Audit: 399436
Organization: Victory Heights, Inc. (MD)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: Tenant lease files are not consistently maintained, leading to eligibility determination errors.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 is lacking, affecting tenant eligibility and subsidy calculations.
  • Recommended Follow-Up: Management should implement and monitor procedures to ensure accurate tenant eligibility and lease file maintenance.

Finding Text

Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Condition In connection with our lease file review, we noted the following deficiencies: 4 out of 13 tenants tested did not utilize the Enterprise Income Verification (EIV) system. 5 out of 13 tenants tested did not complete the Form 50059 timely. 1 out of 13 tenants tested did not have the tenant and subsidy rent portions calculated correctly. Cause Management’s policies with respect to the determination of tenant security deposits and eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect The procedures for determining tenant eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Context A sample of 13 tenant files from a population of 73 were selected. We identified exceptions in 7 out of the 13 files tested. The sample is not a statistically valid sample. Identification as a Repeat Finding Repeat finding of prior year finding 2024-002 Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R - Section 8 program administration Finding Resolution Status: In-Process Views of Responsible Officials Management compliance is addressing the generating of EIV reports to align with verification dates (<120 days) rather than when annual recertification notices are generated/sent (at least 120 days). Delays in recertification completion have improved; a majority of the certifications reviewed were effective within first 6 months of transition while the site was still adjusting to new software and management. Additional training has been provided to emphasize the importance of timely reporting and completion. There has also been a change in site staff.

Corrective Action Plan

a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner, as required by HUD guidelines. Management agrees that a portion of the tenant lease files reviewed were not signed/completed within the 120 day time frame and that an error was made on a rent calculation. b. Action(s) Taken or Planned on the Finding Management compliance is addressing the generating of EIV reports to align with verification dates (<120 days) rather than when annual recertification notices are generated/sent (at least 120 days). Delays in recertification completion have improved; a majority of the certifications reviewed were effective within first 6 months of transition while the site was still adjusting to new software and management. Additional training has been provided to emphasize the importance of timely reporting and completion. There has also been a change in site staff.

Categories

HUD Housing Programs Eligibility

Other Findings in this Audit

  • 1208457 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $7.78M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $4.25M