Finding 1216617 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-04

AI Summary

  • Core Issue: One tenant file was missing the required application, violating HUD guidelines.
  • Impacted Requirements: HUD Handbook 4350.3 mandates that original tenant applications must be maintained in tenant files.
  • Recommended Follow-Up: Organize archived tenant information and ensure original applications are included in active files; continue staff training on HUD requirements.

Finding Text

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding, 2025-002: Major Programs: Flexible Subsidy Assistance Loan and Section 8 Project-Based Cluster - Section 8 Housing Assistance Payments Program, Federal Assistance Listing Number 14.195 STATEMENT OF CONDITION One tenant file, out of thirteen files reviewed, was missing the tenant application. CRITERIA HUD Handbook 4350.3 Revision 1 for HUD Subsidized Multifamily Housing Programs requires owners to maintain the original application in the tenant files. EFFECT OF CONDITION The tenant application was not properly maintained in the tenant’s file. CONTEXT During audit fieldwork, thirteen tenant files from a statistically valid sample were examined for compliance with tenant eligibility criteria. Of the thirteen tenant files examined, the file for one tenant did not contain the application. CAUSE OF CONDITION Management archives the original documentation for long-term tenants and was not able to locate the folder at the time of inspection. RECOMMENDATION The auditor recommends the Project organize the archived tenant information and include original information in the active tenant files. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The Project will be organizing the archived tenant information and including the original information in the active tenant files. The Project will continue to train staff on the HUD Handbook requirements for the tenant files.

Corrective Action Plan

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding, 2025-002: Major Programs: Flexible Subsidy Assistance Loan and Section 8 Housing Assistance Payments, Federal Assistance Listing Number 14.195 RECOMMENDATION The auditor recommends the Project organize the archived tenant information and include original information in the active tenant files. ACTION TAKEN The Project will be organizing the archived tenant information and including the original information in the active tenant files. The Project will continue to train staff on the HUD Handbook requirements for the tenant files.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1216610 2025-001
    Material Weakness Repeat
  • 1216611 2025-002
    Material Weakness Repeat
  • 1216612 2025-003
    Material Weakness Repeat
  • 1216613 2025-001
    Material Weakness Repeat
  • 1216614 2025-002
    Material Weakness Repeat
  • 1216615 2025-003
    Material Weakness Repeat
  • 1216616 2025-001
    Material Weakness Repeat
  • 1216618 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.000 FLEXIBLE SUBSIDY ASSISTANCE LOAN $2.39M
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS $340,715
14.191 MULTIFAMILY HOUSING SERVICE COORDINATOR INCOME $37,406