Finding 1216212 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-01
Audit: 402694
Auditor: SMITHMARION&CO

AI Summary

  • Core Issue: There is a potential weakness in internal controls regarding income recalculations for tenant eligibility, with a 10% error rate found in the audit.
  • Impacted Requirements: Compliance with HUD standards (24 CFR sections 5.230, 5.609, and 982.516) for verifying income eligibility is not being met.
  • Recommended Follow-Up: Management should establish internal control procedures to ensure accurate income verification during tenant admission and re-examination.

Finding Text

The monetary impact needs further investigation to determine the amount for the period of non-compliance. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516) During the audit, it was noted that in four (4) instances, a family's income was not being properly recalculated according to HUD standards and updated on the 50058. This finding represents a potential weakness in internal controls within the Public Housing Program, as it was identified in four (4) files tested out of a sample of forty (40) out of a population of 2,613. This represents a 10% error rate. Internal controls were not in place to ensure that the income recalculations were being properly done and maintained. Ineligible individuals or families may be receiving rental assistance and /or tenant portion of rent paid is being incorrectly calculated based on incorrect family incomes. "Management should implement internal control procedures to ensure that all income from family members are obtained during admission and re-examination. " Management agrees with the finding, see Management's Corrective Action Plan.

Corrective Action Plan

The Housing Authority of Somerset County has developed a corrective action paln for Public Housing to ensure that correct utility allowances are used for all three developments the Authority operates. This will be monitored closely to make sure the proper allowances are being used.

Categories

Eligibility HUD Housing Programs

Other Findings in this Audit

  • 1216213 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $929,906
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $450,234
14.872 PUBLIC HOUSING CAPITAL FUND $227,684