Finding 1228249 (2025-010)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-08-28

AI Summary

  • Core Issue: The Authority failed to properly document eligibility for the Housing Choice Voucher Program, leading to material noncompliance with federal regulations.
  • Impacted Requirements: Missing third-party verifications for income and expenses, incomplete biennial reexaminations, and lack of necessary signed forms.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure all eligibility documentation is complete, accurate, and readily available for audits.

Finding Text

Federal Authority: U.S. Department of Housing and Urban Development (HUD) Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: DC001 - 2025 Award Period: October 1, 2024 – September 30, 2025 Type of Finding: • Material Noncompliance and Material Weakness in Internal Control over Compliance for Eligibility Criteria or specific requirement: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Condition: • For 3 out of 60 beneficiaries selected for eligibility, the expenses reported on the 50058 form were not supported. • For 4 out of 60 beneficiaries selected for eligibility, we did not observe 3rd party verification of reported income. • For 3 out of 60 beneficiaries selected for eligibility, we did not observe biennial reexaminations of Family income and composition • For 1 out of 60 beneficiaries selected for eligibility, we did not observe a signed Authorization for Release of Information/Privacy Notice Act(HUD-9886) form. • For 1 out of 60 beneficiaries selected for eligibility, we did not observe a General Release form signed by all members of the household over the age of 18. • For 1 out of 60 beneficiaries selected for eligibility, we did not observe a signed move-in or recertification checklist completed by a housing specialist. Questioned costs: Unknown. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent or HAP may have been miscalculated due to using incorrect information in the recalculations. Tenant recertifications were not shown to be performed on a timely basis. Repeat Finding: Yes: 2024-022 Recommendation: We recommend that Authority staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Views of responsible officials: Management agrees with the finding. Refer to the corrective action plan on current findings in this report.

Corrective Action Plan

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Material Weakness in Internal Control over Compliance -Eligibility Recommendation: We recommend the Authority staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The Housing Choice Voucher Program will implement corrective measures to ensure all biennial recertifications are completed within HUD-required timeframes. The program will identify and prioritize all overdue recertifications, redistribute caseloads as necessary, conduct targeted outreach to participants to obtain required documentation, ensure third party verification of reported income is obtained and monitor progress through weekly supervisory reviews. Staff will receive refresher training on recertification requirements and processing procedures, and management will implement routine quality control reviews and performance tracking to prevent future delays. These actions are intended to eliminate the current backlog, improve compliance, ensure accurate Housing Assistance Payments and tenant rent calculations, and establish sustainable processes for timely completion of all future biennial recertifications. Name(s) of the contact person(s) responsible for corrective action: Carolyn Kornegay Punter; Aisha Thompson; Anton Shaw; and Khaliah Payne. Planned completion date for corrective action plan: December 31, 2026 – End of 1st Quarter, FY2027.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1228246 2025-009
    Material Weakness Repeat
  • 1228247 2025-010
    Material Weakness Repeat
  • 1228248 2025-010
    Material Weakness Repeat
  • 1228250 2025-011
    Material Weakness Repeat
  • 1228251 2025-011
    Material Weakness Repeat
  • 1228252 2025-011
    Material Weakness Repeat
  • 1228253 2025-012
    Material Weakness Repeat
  • 1228254 2025-012
    Material Weakness Repeat
  • 1228255 2025-012
    Material Weakness Repeat
  • 1228256 2025-013
    Material Weakness Repeat
  • 1228257 2025-013
    Material Weakness Repeat
  • 1228258 2025-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $474.49M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $16.03M
14.879 MAINSTREAM VOUCHERS $2.01M
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $1.49M
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $1.17M
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $315,226