Finding 1217903 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-17
Audit: 404023
Organization: Marion County Housing Authority (OR)
Auditor: REDW LLC

AI Summary

  • Core Issue: Tenant files were not consistently reviewed, missing reviews for five months.
  • Impacted Requirements: Compliance with HUD requirements is at risk due to inadequate file maintenance and monitoring.
  • Recommended Follow-Up: MCHA should implement and adhere to the new Tenant File Review Policy to ensure timely and consistent reviews.

Finding Text

Criteria: To ensure ongoing compliance with HUD requirements, tenant files must be properly maintained and reviewed on a regular basis. Condition: Tenant file reviews were randomly selected and performed on a monthly basis. For five out of twelve months of the year, tenant files were not reviewed by the Program Manager. Questioned Costs: None. Cause: MCHA did not have adequate written policies and procedures in place to ensure tenant files were reviewed consistently and timely throughout the year. In the absence of formalized review requirements and monitoring controls, file reviews were not performed during certain periods. Effect: There is an increased risk that tenant files may not be maintained in accordance with HUD requirements, compliance issues may go undetected and unallowable payments could be made. Auditor’s Recommendations: We recommend MCHA develop and implement formal policies and procedures to ensure tenant files are reviewed consistently and timely throughout the year. Management’s Response: MCHA acknowledges the finding related to the lack of formal written policies and inconsistent tenant file monitoring. MCHA identified this issue before the audit and, in November 2025, developed, approved, and implemented a formal Tenant File Review Policy and Procedure. This policy establishes requirements for review frequency, file selection, documentation, and oversight to improve consistency and support compliance with HUD requirements.

Corrective Action Plan

1. Implementation of Formal Written Policy MCHA implemented a comprehensive Tenant File Review Policy and Procedure in November 2025. The policy: • Establishes mandatory monthly file review requirements • Defines standardized file selection methodology • Requires consistent documentation of all reviews • Assigns clear roles and responsibilities for oversight and implementation • Requires reviews to be completed monthly without exception, regardless of workload or competing priorities 2. Review Frequency and File Selection • A minimum of 14 tenant files per month are reviewed: o 7 files from the prior month (retrospective review) o 7 files from the upcoming/proactive review group • Files are selected through a randomized process within Compliance Manager, ensuring: o Representation across annual reexaminations, interim reexaminations, and new admissions o A consistent and unbiased sampling of program activity 3. Standardized Review Procedures All file reviews are conducted using a uniform, HOTMA-compliant audit checklist, requiring verification of: • Income and asset calculations • Third-party verification documentation • Required HUD forms and signatures • Accuracy of subsidy determinations (TTP, HAP, utility allowance) • Proper application of payment standards and program requirements 4. Documentation and Internal Control Measures MCHA established a centralized internal tracking system (Excel-based) to document and monitor all file reviews and corrections. • The tracking log: o Is accessible to Case Managers for visibility o Has restricted editing access limited to the Compliance Manager and HCV Program Manager • The log includes: o File selected and review date o Identified deficiencies o Date file is submitted for audit o Date file is returned for correction o Date corrections are completed and formally signed off This process ensures: • A complete audit trail of all reviews and corrections • Separation of duties • Data integrity and accountability 5. Correction and Verification Process • All identified deficiencies must be corrected within established timeframes • Corrections may include: o File documentation updates o Participant or owner follow-up • No file is closed until: o Corrections are verified o Compliance is confirmed by management o Final sign-off is documented 6. Oversight and Accountability • The Program Manager is responsible for: o Overall oversight of the policy and procedures o Ensuring monthly compliance with review requirements o Confirming all deficiencies are resolved prior to closure • The Compliance Manager is responsible for: o Execution and implementation of the review process o Conducting detailed file audits o Maintaining and controlling the tracking log o Monitoring and documenting all correction activity This structure ensures clear segregation of duties, accountability, and consistent oversight. 7. Staff Training and Acknowledgment • All Case Managers received formal training in November 2025 • Each staff member signed a written acknowledgment confirming: o Receipt of the policy o Understanding of requirements • Documentation has been: o Provided to the auditors o Retained for compliance verification Status of Corrective Action Corrective actions were fully implemented in November 2025 and are currently in effect. Planned Completion Date Completed – November 2025 Responsible Officials • HCV Program Manager – Oversight and compliance monitoring • Compliance Manager – Implementation and audit execution Conclusion MCHA believes the corrective actions implemented fully address the identified deficiency. The Authority has established formal written policies, strengthened internal controls, and implemented a structured and sustainable monitoring process. These measures ensure: • Consistent and timely tenant file reviews • Documented tracking and accountability of corrections • Ongoing compliance with HUD program requirements MCHA is confident that these controls prevent recurrence of the issues identified in this finding.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $13.15M
14.182 SECTION 8 NEW CONSTRUCTION AND SUBSTANTIAL REHABILITATION $429,336
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $97,000
14.149 RENT SUPPLEMENTS RENTAL HOUSING FOR LOWER INCOME FAMILIES $22,381