Finding 323 (2023-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-10-12
Audit: 626
Organization: Mary Lee Flagship (TX)

AI Summary

  • Core Issue: The Organization did not consistently use the EIV system for tenant income verification, leading to potential compliance risks.
  • Impacted Requirements: HUD mandates the use of the EIV system for verifying tenant income during recertifications, as per 24 CFR 5.233.
  • Recommended Follow-Up: Implement HUD 202 training for staff involved in certifications, and establish a second review of tenant files for compliance before lease agreements are signed.

Finding Text

Finding 2023-01: Condition: Mary Lee Flagship (the Organization) did not consistently use the Enterprise Income Verification (EIV) system, as required by HUD. We noted two tenants file did not contain a timely run EIV report. Client had obtained and used third-party documentation of income and assets for the initial certification/recertifications. Criteria: Per 24 CFR 5.233 Mandated Use of HUD’s Enterprise Income Verification (EIV) System, entities administering assistance under Section 202 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 8013) must use HUD’s EIV system in its entirety as a third-party source to verify tenant employment and income information during mandatory reexaminations or recertifications of family composition and income. Cause: Inconsistent monitoring of internal controls in place over use of EIV reports in recertifications and inadequate internal monitoring of tenant files noted during the current year. Effect: Failure to use the EIV system in its entirety may result in the imposition of sanctions and/or the assessment of disallowed costs associated with any resulting incorrect subsidy or tenant rent calculations, or both. Questioned costs: $-0- Context: We examined three tenant files of which one file contained relevant EIV report and two files did not contain a timely run EIV report. Repeat Finding: Yes Recommendation: We recommend that the Organization require any personnel performing initial certifications or recertifications to undergo HUD 202 training regarding the intake process prior to performing any initial certifications or recertifications. Additionally, we recommend a second person in the housing office review the tenant file to ensure completeness and compliance with HUD 202 documentation requirements prior to signing the new/amended lease agreement. Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including uses of EIV reports and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases.

Corrective Action Plan

Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 202 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including uses of EIV reports and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 576765 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.40M