Forty (40) tenant files sampled by the auditors, seven (9) files did not have utility allowance calculation that agreed to the HUD form 50058; four (4) files did not have tied to the HAP register for the period as management was unable to locate documentation. Additionally, five (4) tenants were not reexamined and re-certified annually. Based upon staffing issues and staff s inability to learn the HUD regulations with Annual Reexaminations and Administrative Plan requirements between 2023 - 2025, Annual Reexaminations were getting further and further behind. RHA had hired independent contractors back in 2025 to assist RHA catch up but that did not work out. After the conversion of the software in June 2024 to Scott Accounting and Computer Software (SACS) from YARDI, most of the HAP errors came from old PIC files that were pulled over from PIC because the current staff were not double data entering the AR s and IR s into both programs for the few months prior to submission. This caused the HAP issues. All files have been reviewed the past 1.5 years and all HAP has been corrected to landlords based off those errors. Prior staff did not put a checkmark in the box to print reports, which forced the software to put the reports into a Document Management storage system for each tenant. The CEO worked with the software vendor to force the pushing of all reports associated with the AR, IR, MI, PMI, Transfers, MO and PMO to go into Document Management system and store. All FY2024 and FY2025 files are being completed in FY2026 and will be done by December 2026. The CEO and COO are reviewing all files by HCV staff and ensuring that a Compliance Checklist is completed on each file and once the file is certified for its AR, the file automatically goes into Document Management. The 50058 form is reviewed to ensure that the Utility Allowance on the form is also what is pulled onto the 52667 Utility Allowance Schedule form. All AR supporting documents are also monitored and ensured that they scanned into the Document Management system under the tenant folder for that Transaction Type. Beginning January 2027, RHA will be searching for a Compliance Officer staff person to go through files each month (10% of each Program Specialist s case load for prior months Annual Reexams or other types of transactions that occurred that prior month)