Finding Text
FINDING 2025‐002—ELIGIBILITY—SIGNIFICANT DEFICIENCY IN INTERNAL CONTROLS OVER COMPLIANCE AND NONCOMPLIANCE FEDERAL PROGRAM: Home Investment Partnerships Program (HOME) ASSISTANCE LISTING NUMBER: 14.239 YEAR(S): 2025 FEDERAL AGENCY: Department Of Housing and Urban Development (HUD) PASS‐THROUGH AGENCIES: Idaho Housing and Finance Association Criteria - Only low income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the entity must determine if each family is income eligible by determining the family’s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. The entity must maintain records for each family assisted (24 CFR section 92.508). Condition/Context – From 32 selections of a management prepared listing of participants who received housing or utility assistance, management could not provide documentation verifying eligibility, nor the dollar value provided to, 2 of the samples. Further, 4 out of the 32 selections had an initial intake case manager signature on the application, however there was no evidence that a secondary review of eligibility was performed. Cause - Management has not designed and implemented a control to ensure all eligibility documentation is maintained for program participants; further, management did not perform or retain evidence of a secondary review of participant eligibility. Effect - Assistance could be provided to participants who were ineligible, reducing the amount of funding available for eligible participants. Questioned Cost - Could not be determined. Management was unable to verify whether the 2 selections that had missing documentation received any assistance from the federal awards. Recommendation - Management should design a control to ensure all the documentation is maintained for the applicants regarding their application status and further ensure documentation is maintained evidencing that a secondary review was performed over all applications. View of Responsible Officials - See Corrective Action Plan.