Finding 1221678 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-30

AI Summary

  • Core Issue: The Authority failed to follow internal controls for tenant eligibility, leading to incomplete documentation in 7 out of 25 tenant files.
  • Impacted Requirements: This non-compliance with HUD requirements affects the accuracy of tenant files and eligibility determinations.
  • Recommended Follow-Up: The Authority should continue monthly reviews of recertifications to ensure compliance with eligibility and reporting requirements.

Finding Text

Criteria: 24CFR982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my teting, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant eligibility requirements. Questioned Cost: None. Context: Testing of 25 tenant files identified an exception in 7 files as follows-7 files did not contain proper documentation of the Section 214 Declaration of Citizenship Status forms. Cause: The Agency did not follow their eligibility intace procedures properly. Effect: The Authority is not in compliance with requirements regarding eligibility. Repeat Finding: Yes. Recommendation: I recommend that the Authority continue to review recertifications on a monthly basis to ensure the files meet eligiblity and reporting requirements. Views of Responsible Officials: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.

Corrective Action Plan

We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements

Categories

Eligibility HUD Housing Programs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1221679 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $3.23M
14.182 New Construction S/R Section 8 Program $967,263
14.850 PUBLIC HOUSING OPERATING FUND $963,207
14.872 PUBLIC HOUSING CAPITAL FUND $306,088
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $58,385
14.879 MAINSTREAM VOUCHERS $30,192