Finding 1218414 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-24

AI Summary

  • Core Issue: Management lacks access to the EIV system, preventing them from obtaining necessary income verification reports for tenants.
  • Impacted Requirements: This situation violates HUD Handbook 4350.3 guidelines, risking inaccuracies in tenant income reporting and rent subsidies.
  • Recommended Follow-Up: Management should persistently follow up with HUD to activate EIV access and establish procedures for generating and reviewing required reports once access is granted.

Finding Text

Finding No. 2025-004 - Eligibility U.S. Department of Housing and Urban Development Federal Program Name: Section 202 Supportive Housing for the Elderly Assistance Listing Number: 14.157 Criteria: In accordance with HUD Handbook 4350.3, REV-1, and the EIV Multifamily Program User Manual, Section 4.1.1, management is required to obtain and maintain active access to the EIV system and generate the applicable EIV reports for all tenants at required intervals. Condition: During the procedures applied to a sample of 6 tenant files, we noted that management was unable to provide information from the required EIV reports. Based on communication received from management, the current property manager's access to the HUD EIV system has not been activated by HUD despite the site manager completing the required training and requesting access and assurances from HUD to grant access to EIV. As a result, the property was unable to retrieve and furnish the EIV income reports and discrepancy reports requested during the audit. Cause: The site manager completed the required EIV training and followed HUD's procedures to request EIV access; however, HUD did not activate the property's site manager's EIV system access. This prevented management from retrieving the necessary EIV reports for inclusion in the tenant files. Effect or Potential Effect: Without active access to the EIV system, management is unable to obtain required income verification reports in accordance with HUD Handbook 4350.3, resulting in noncompliance with HUD reporting guidelines. This could increase the risk of undetected discrepancies in tenant-reported income and may impact the accuracy of rent subsidies paid by HUD. Questioned Costs: None Context: Management has reported ongoing issues with obtaining EIV system activation from HUD. Despite completing the required training and submitting access requests, HUD has not granted access to the EIV portal. As a result, management was unable to obtain required EIV documentation for certain tenant lease files during the audit period. Identification as a Repeat Finding: No Recommendation: Management should continue to follow up with HUD to complete activation of their EIV system access. Once access is established, management should implement procedures to ensure all required EIV reports are generated, retained, and reviewed in accordance with HUD guidelines. Auditor Noncompliance Code: Z - Other Finding Resolution Status: In process Views of Responsible Officials: Management acknowledged the challenges experienced in obtaining EIV access from HUD and stated that follow-up efforts are ongoing. Once access is granted by HUD as already approved, management will generate and maintain all required EIV reports and strengthen controls to ensure compliance with HUD requirements.

Corrective Action Plan

4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to continue to follow up with HUD to complete activation of their EIV system access. Once access is established, management should implement procedures to ensure all required EIV reports are generated, retained, and reviewed in accordance with HUD guidelines. b. Action(s) Taken or Planned on the Finding Management acknowledged the challenges experienced in obtaining EIV access from HUD and stated that follow-up efforts are ongoing. Once access is granted by HUD as already approved, management will generate and maintain all required EIV reports and strengthen controls to ensure compliance with HUD requirements.

Categories

HUD Housing Programs Eligibility Reporting

Other Findings in this Audit

  • 1218407 2025-002
    Material Weakness Repeat
  • 1218408 2025-003
    Material Weakness Repeat
  • 1218409 2025-004
    Material Weakness Repeat
  • 1218410 2025-005
    Material Weakness Repeat
  • 1218411 2025-006
    Material Weakness Repeat
  • 1218412 2025-002
    Material Weakness Repeat
  • 1218413 2025-003
    Material Weakness Repeat
  • 1218415 2025-005
    Material Weakness Repeat
  • 1218416 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3.59M