Finding 1227611 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-08-24
Audit: 409622
Organization: Chattanooga Housing Authority (TN)

AI Summary

  • Core Issue: The Authority failed to provide essential documents for tenant eligibility, including citizenship forms and income verification.
  • Impacted Requirements: This finding indicates a significant deficiency in compliance with eligibility documentation requirements for the Section 8 program.
  • Recommended Follow-Up: Implement a robust review system for tenant files post-reexamination to ensure all necessary documentation is collected and maintained.

Finding Text

Finding: 2025-002 Program Name: Section 8 Project Based Cluster (14.195-CL). Federal Awarding Authority: Department of Housing and Urban Development Compliance Requirement: Eligibility Type of Finding: Significant Deficiency; Nonmaterial Noncompliance Criteria: From a sample of 40 files, the Authority was unable to provide the following documents: - Four citizenship declaration forms - One social security card - Two Personal Declaration and Questionnaire forms - Two Form 9887 Notice and Consent for Release of Information. - Eight files did not contain documentation supporting the tenant’s current year income used in the calculation of rent Condition: The Authority was unable to provide information necessary to determine eligibility for all applicants selected for testing. Cause: The Authority does not have a process in place to ensure all documentation necessary to complete the tenant reexamination process is obtained. Effect: The Authority did not maintain all required documentation in the tenant files selected for testing. Auditor Recommendation: The Authority should implement a system to review files for appropriate supporting documentation after each reexamination. Questioned Costs: None. Management’s Response: We have updated our file checklists to better ensure that staff collect all required supporting documentation needed to determine eligibility during each reexamination. Staff received training on the new checklist format in late 2025 and have begun using the updated checklists. We are also reviewing all participant files to verify they are complete and compliant. In addition, we have an internal file review process that includes quality control reviews of a percentage of files at each site to help ensure required documentation is present and program requirements are being met. Staff will also attend annual file compliance training to reinforce documentation requirements and support continued compliance going forward.

Corrective Action Plan

Finding Reference: 2025-002 Description of Finding: The Authority was unable to provide all documents required to be maintained to determine eligibility. Statement of Concurrence or Nonconcurrence: The Authority agrees with the finding. Corrective Action: We have updated our file checklists to better ensure that staff collect all required supporting documentation needed to determine eligibility during each reexamination. Staff received training on the new checklist format in late 2025 and have begun using the updated checklists. We are also reviewing all participant files to verify they are complete and compliant. In addition, we have an internal file review process that includes quality control reviews of a percentage of files at each site to help ensure required documentation is present and program requirements are being met. Staff will also attend annual file compliance training to reinforce documentation requirements and support continued compliance going forward.

Categories

Eligibility HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1227610 2025-001
    Material Weakness Repeat
  • 1227612 2025-003
    Material Weakness Repeat
  • 1227613 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC AND INDIAN HOUSING $9.06M
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $5.08M
14.872 PUBLIC HOUSING CAPITAL FUND $3.62M
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $3.38M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.56M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.22M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $289,012
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $281,358
14.879 MAINSTREAM VOUCHERS $237,954
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $142,210
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $83,610