Finding 2690 (2021-006)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2023-11-29

AI Summary

  • Core Issue: The Public Housing Authority (PHA) failed to maintain proper documentation for tenant eligibility, leading to noncompliance with federal regulations.
  • Impacted Requirements: Key requirements include obtaining third-party income verification, maintaining complete tenant files, and conducting annual recertifications.
  • Recommended Follow-Up: Assign a dedicated staff member to ensure all necessary documentation is verified before processing new tenant move-ins.

Finding Text

2021-006 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Public and Indian Housing Assistance Listing Number: 14.850 Award Period: January 1, 2021 – December 31, 2021 Type of Finding:  Noncompliance and Material Weakness in Internal Control over Compliance Criteria or specific requirement: Eligibility Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). b. The PHA must do the following: (1) As a condition of admission or continued occupancy, 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 960.259). (2) For both family income examinations and reexaminations, obtain and document in the family file third party verification of (a) reported family annual income, (b) the value of assets, (c) expenses related to deductions from annual income, and (d) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 960.259). (3) 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 sections 5.601 et seq., and 24 CFR sections 960.253, 960.255, and 960.259). (4) Select tenants from the public housing waiting list (see III.N.2, “Special Tests and Provisions – Public Housing Waiting List”) (24 CFR sections 960.206 and 960.208). (5) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR sections 960.253, 960.257, and 960.259). (a)The Rental Demonstration program prohibits PHAs from rescreening or requiring a tenant recertification due solely to a RAD conversion. However, this requirement does not eliminate the normally scheduled recertification (normally annually). Recertifications required to be performed as part of the normal tenant recertification process that occur after the RAD conversion, but before the end of the calendar year, will be conducted under the selected conversion program (PBV or PBRA) and not Public Housing. These recertifications are to be conducted to ensure that tenant payments are appropriate under the new program. Any testing that results in an audit finding should be a finding of the PBV or PBRA program and not of the public housing program. (b) Eligible beneficiaries are lower income families, which include citizens or eligible immigrants. “Families” include, but are not limited to, (1) a family with or without children; (2)an elderly family (head, spouse, or sole member 62 years or older); (3) near-elderly family (head, spouse, or sole member 50 years old but less than 62 years old); (4) a disabled family; (5) a displaced family; (6) the remaining member of a tenant family; or (7) a single person who is not elderly, nearelderly, displaced, or a person with disabilities. Condition: During the testing of the Public and Indian Housing tenant files for the City and the County certain special provision compliance deficiencies were noted. City: -33 instances where the income, assets, and/or expenses calculated on the 50058 was not supported with verifications. -2 instances where the tenant file was missing the HUD9886. -1 instance where the tenant file was missing the housing authority general release of information form. -33 instances where the tenant file was missing the lease/rent adjustment letter. -33 instances where the tenant file was missing the recertification package/application. -8 instances where the rent posted per register did not agree with the rent per 50058. County: -8 instances where the income, assets, and/or expenses calculated on the 50058 was not supported with verifications. -1 instance where the tenant file was missing the HUD9886. -1 instance where the tenant file was missing the housing authority general release of information form. -5 instances where the tenant file was missing the lease/rent adjustment letter. -5 instances where the tenant file was missing the recertification package/application. -3 instances where the rent posted per register did not agree with the rent per 50058. Questioned costs: None Context: Out of the 40 files tested for the City, 33 contained errors and out of the 40 files tested for the County, 11 contained errors, as noted above. Cause: The Authority failed to provide required documentation to be in compliance with program requirements. Effect: The Authority is not in compliance with federal regulations regarding the maintenance of the Public and Indian Housing waiting lists. Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing new move ins. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing the determination of eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The existing protocol involves a checklist that staff complete before submitting the file for intake review and prior to the electronic transfer of the file to the site. To address the identified issues, we are reinforcing this process, including retraining staff and emphasizing the importance of meticulous scanning and uploading of documents. For errors that occurred during occupancy, we will reiterate and enhance the interim and annual recertification processes. Staff will undergo retraining, and we will intensify the quality control measures for file management to prevent such discrepancies. Name(s) of the contact person(s) responsible for corrective action: Troy Lynch (Intake) and Diana Pop (Occupancy) and Christen H. Gore (Occupancy). Planned completion date for corrective action plan: The enhanced staff training, along with the additional processes, will be implemented before August 31, 2023.

Categories

HUD Housing Programs Eligibility Material Weakness Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 2679 2021-002
    Significant Deficiency
  • 2680 2021-002
    Significant Deficiency
  • 2681 2021-002
    Significant Deficiency
  • 2682 2021-003
    Significant Deficiency
  • 2683 2021-003
    Significant Deficiency
  • 2684 2021-003
    Significant Deficiency
  • 2685 2021-004
    Significant Deficiency
  • 2686 2021-004
    Significant Deficiency
  • 2687 2021-004
    Significant Deficiency
  • 2688 2021-005
    Material Weakness
  • 2689 2021-005
    Material Weakness
  • 2691 2021-006
    Material Weakness
  • 2692 2021-007
    Significant Deficiency
  • 579121 2021-002
    Significant Deficiency
  • 579122 2021-002
    Significant Deficiency
  • 579123 2021-002
    Significant Deficiency
  • 579124 2021-003
    Significant Deficiency
  • 579125 2021-003
    Significant Deficiency
  • 579126 2021-003
    Significant Deficiency
  • 579127 2021-004
    Significant Deficiency
  • 579128 2021-004
    Significant Deficiency
  • 579129 2021-004
    Significant Deficiency
  • 579130 2021-005
    Material Weakness
  • 579131 2021-005
    Material Weakness
  • 579132 2021-006
    Material Weakness
  • 579133 2021-006
    Material Weakness
  • 579134 2021-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $115.97M
21.023 Emergency Rental Assistance Program $50.76M
14.218 Community Development Block Grants/entitlement Grants $43.46M
14.889 Choice Neighborhoods Implementation Grants $6.44M
14.231 Emergency Solutions Grant Program $6.30M
14.267 Continuum of Care Program $5.00M
14.872 Public Housing Capital Fund $3.34M
14.241 Housing Opportunities for Persons with Aids $1.05M
14.850 Public and Indian Housing $1.04M
14.871 Section 8 Housing Choice Vouchers $593,654
14.870 Resident Opportunity and Supportive Services - Service Coordinators $152,726
14.896 Family Self-Sufficiency Program $142,761
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $117,125
21.019 Coronavirus Relief Fund $97,139
14.879 Mainstream Vouchers $24,036
14.895 Jobs-Plus Pilot Initiative $0