Finding 1217195 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-09
Audit: 403316
Organization: Dowagiac Housing Commission (MI)

AI Summary

  • Core Issue: The Commission lacks a proper review system for tenant files, leading to errors in income verification and rent calculations.
  • Impacted Requirements: Non-compliance with 24 CFR section 982.516, which mandates annual reexamination of family income and composition.
  • Recommended Follow-Up: Revise policies on rent certifications, ensure staff training on regulations, and establish a robust second-party review process.

Finding Text

COMPLIANCE WITH LAWS AND REGULATIONS Finding 2025-001 (repeated from 9/30/2024) (MATERIAL WEAKNESS) Housing Choice Voucher Program 14.871 Statement of Condition: During the review of tenant files, it was noted 11 out of 20 files had no system of a second party review in place, and 4 of 20 files contained errors pertaining to third-party support and rent calculation. Additionally, it was noted that one tenant file could not be located for testing for the year ended September 30, 2025. Criteria: E. ELIGIBILITY: 24 CFR section 982.516 requires that a PHA must reexamine family income and composition at least once every 12 months and adjust the tenant rent as necessary using the documentation from third-party verifications. Perspective Information: The Commission does not obtain updated third-party support for income items and does not calculated rent correctly. There was no system of second party review to verify the accuracy of annual rent certifications. Questioned Costs: Extrapolated - $13,417 Effect: The Commission is not in compliance with the requirements as outlined in the Eligibility Section above. Cause: Lack of controls over grant requirements. Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Management’s Response: Management will implement stronger controls over tenant files including a more thorough second party review.

Corrective Action Plan

Housing Choice Vouchers – CFDA 14.871 Recommendation: The Commission should consider reviewing its current policy regarding rent certifications. The Commission should ensure all persons involved in the certification process are properly trained and understand regulations in order to accurately identify errors. Additionally, the Commission should implement a thorough second party review of annual certifications to verify accuracy. Action Taken: Management will implement stronger controls over tenant files including a more thorough second party review. Anticipated Completion Date of Action: August 31, 2025

Categories

HUD Housing Programs Eligibility Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $837,160
14.850 PUBLIC HOUSING OPERATING FUND $323,866
14.872 PUBLIC HOUSING CAPITAL FUND $155,742