Finding 1223990 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-07-19
Audit: 407412
Organization: Stark County Housing Authority (ND)
Auditor: BRADY MARTZ PLLC

AI Summary

  • Core Issue: Missing required documentation in tenant files may lead to improper housing assistance.
  • Impacted Requirements: Compliance with 24 CFR regulations on income eligibility and documentation verification.
  • Recommended Follow-Up: Implement a standardized checklist to ensure all necessary tenant documentation is collected and maintained.

Finding Text

2025-003 Eligibility Federal Program U.S. Department of Housing and Urban Development AL #14.871 & 14.879 Grant Award No. ND031-Housing Choice Vouchers & ND031-Mainstream Vouchers Grant Award Year 2025 Questioned Costs None. Criteria Determine income eligibility and calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F (24 CFR section 5.601 et seq.) (24 CFR sections 982.201, 982.515, and 982.516). Additionally, as a condition of admission or continued occupancy, the Authority must require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition During our testing, we noted several instances where required documentation for tenant files was missing. We noted the following during our testing selection of 40 files: 1) five instances in which a signed lease agreement was not maintained in the tenant file; 2) two files did not contain a signed HAP agreement; and 3) one file did not contain income verification documentation. Context We selected 40 tenants to sample out of 370 total for the year. Effect Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors. Cause Lack of controls and oversight during the year. Repeat Finding Not a repeat finding. Recommendation We recommend that the Authority implement and use a standardized checklist to ensure that all tenant files contain the required documentation. Views of Responsible Officials The Authority recognizes the deficiency and plans to implement the auditor’s recommendations.

Corrective Action Plan

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

Categories

HUD Housing Programs Eligibility

Other Findings in this Audit

  • 1223985 2025-001
    Material Weakness Repeat
  • 1223986 2025-001
    Material Weakness Repeat
  • 1223987 2025-002
    Material Weakness Repeat
  • 1223988 2025-002
    Material Weakness Repeat
  • 1223989 2025-003
    Material Weakness Repeat
  • 1223991 2025-004
    Material Weakness Repeat
  • 1223992 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $2.23M
14.879 MAINSTREAM VOUCHERS $178,538
14.182 SECTION 8 NEW CONSTRUCTION AND SUBSTANTIAL REHABILITATION $55,047
10.415 RURAL RENTAL HOUSING LOANS $18,269