Finding 15914 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-08

AI Summary

  • Core Issue: The Housing Authority is not properly documenting tenant movement on the public housing waiting list, leading to noncompliance with federal and internal regulations.
  • Impacted Requirements: This affects adherence to the Code of Federal Regulations and the Admissions and Continued Occupancy Policy, risking penalties and funding loss.
  • Recommended Follow-Up: Train staff and improve procedures for accurate record-keeping to ensure a reliable audit trail for waiting list applicants.

Finding Text

Finding 2022-001 ? Internal Controls Governing the Public Housing Waiting List ? Noncompliance, Significant Deficiency ? CFDA #14.850 Criteria ? The Code of Federal Regulations Part 962 and the Public Housing Occupancy Guidebook contain specific guidelines and regulations governing the Low Income Public Housing occupancy process. Additionally each Authority adheres to internal policies contained in its Admissions and Continued Occupancy Policy. Housing Authority?s are required to maintain documentation of tenant movement on the waiting list to provide assertion of compliance with federal and internal guidelines. Condition ? We examined thirteen (13) separate waiting lists from AMPs 1-6 from the Public Housing program for compliance with federal and internal regulations governing the move-in process of applicants on the waiting list. We noted twenty-three (23) instances in which the audit trail of applicants on the waiting list was either nonexistent or insufficient. Per federal guidelines this is required documentation to provide affirmation that the Housing Authority is following correct waiting list procedures. As this is present across multiple AMPs the issue appears to be systemic in nature. Effect ? Noncompliance with federal and local regulations and policies can result in penalties and loss of funding. Recommendation ? It is our recommendation that the Authority train staff and streamline procedures of proper note taking in the system across properties to create an audit trail for applicant movement on the waiting list.

Corrective Action Plan

Finding 2022-001 ? Internal Controls Governing the Public Housing Waiting List ? Significant Deficiency ? CFDA #14.850 Corrective Action Plan: Although we have determined that no one has received housing unjustly and the written process was followed other than the documenting of each applicants file verifying the history of offer and contact. We determined that the following internal controls were relevant to our meeting out audit findings: ? We would have to develop an across the board protocol of how we would be handling applications from entry to being housed. We would have to not only enforce written policies but put in place an audit to ensure that the process was being carried out correctly. ? We will be contacting our public housing software company to get the offering process up and running in the computer so that we will be able to document all actions that take place within an applicants file so that it can be viewed by all persons upon opening an applicants file. ? We will be changing our current offer process so that it will be done and documented only through the computer and we will no longer use handwritten documentation. ? We will get with our software company to ensure that we will have the proper written protocol and make sure that we can run activity reports. ? We will train all affected employees with these new changes. Person Responsible: Doris Jamison and Tony Still Anticipated Completion Date: 03/31/2023

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 592356 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $4.06M
14.850 Public and Indian Housing $3.77M
14.872 Public Housing Capital Fund $1.75M
14.870 Resident Opportunity and Supportive Services - Service Coordinators $185,248
14.871 Ehv - Section 8 Housing Choice Vouchers $99,517
14.871 Covid-19 - Section 8 Housing Choice Vouchers $68,616
14.850 Covid-19 - Public and Indian Housing $55,227