Finding 31655 (2022-006)

Material Weakness Repeat Finding
Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: Tenant lease files are missing required lead-based paint disclosures, violating HUD guidelines.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 for tenant eligibility and lease file maintenance is inconsistent.
  • Recommended Follow-Up: Management should enhance procedures and monitor compliance to ensure proper maintenance of tenant files and eligibility determinations.

Finding Text

Finding No. 2022-006: Tenant File Maintenance (Material Weakness) Statement of condition Program Income In connection with the procedures applied to a sample of four tenant lease files, the Organization did not maintain the lead-based paint disclosure for all tenant lease files selected. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Cause Management?s policies with respect to the determination of tenant eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, were not consistently followed. Effect The procedures for determining tenant eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This noncompliance could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Recommendation Management should review and enhance procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Identification of repeat finding The finding is a repeat of Finding No. 2021-007. Auditor non-compliance code S - Internal control deficiencies Questioned costs None Finding resolution status In process Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

Corrective Action Plan

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

Categories

Eligibility HUD Housing Programs Material Weakness Reporting Program Income

Other Findings in this Audit

  • 31650 2022-001
    Material Weakness Repeat
  • 31651 2022-002
    Material Weakness Repeat
  • 31652 2022-003
    Material Weakness Repeat
  • 31653 2022-004
    Material Weakness Repeat
  • 31654 2022-005
    Material Weakness Repeat
  • 31656 2022-007
    Significant Deficiency Repeat
  • 31657 2022-008
    Significant Deficiency Repeat
  • 608092 2022-001
    Material Weakness Repeat
  • 608093 2022-002
    Material Weakness Repeat
  • 608094 2022-003
    Material Weakness Repeat
  • 608095 2022-004
    Material Weakness Repeat
  • 608096 2022-005
    Material Weakness Repeat
  • 608097 2022-006
    Material Weakness Repeat
  • 608098 2022-007
    Significant Deficiency Repeat
  • 608099 2022-008
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $763,710
14.157 Supportive Housing for the Elderly $220,797
14.195 Section 8 Housing Assistance Payments Program $2,950