Finding Text
2023-007 Tenant Eligibility Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2022-007. Condition: Of the 26 tenant files selected for testing by auditors, 8 were missing. Criteria: 24 CFR 92.253 Tenant Protections and Selection - requirements for Indian Housing eligibility. Effect: The Housing Authority has not been in complete compliance with the above HUD requirements. Cause: The Housing Authority’s deficiency in its resident files stems from a lack of performing the necessary annual follow-ups and a lack of controls to ensure the assigned clerks are performing these recertifications timely and properly. Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Views of Responsible Officials: See Corrective Action Plan.