Finding Text
Program: U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811). Federal Assistance Listing Number 14.181. ? Criteria or specific requirement: Per the Consolidated Audit Guide for Audits of HUD Programs Handbook, organizations who participate in HUD?s rent subsidy program are responsible for recertifying tenants annually in accordance with HUD requirements. ? Condition: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. ? Effect: Inadequate controls and resources over this area of compliance resulted in the following conditions: o The Organization did not maintain current certifications for each tenant selected as part of our sample. o Housing Owner?s Certification and Application for Housing Assistance Payments vouchers were not submitted timely, causing a delay in final revenue being recorded for the fiscal year. ? Cause: Due to personnel issues and the continued impact of the COVID-19 pandemic, the tenant recertification process was delayed. ? Recommendation: The Organization should ensure compliance with HUD requirements as set forth in the Consolidated Audit Guide for Audits of HUD Programs Handbook. Tenant recertifications should be completed in a timely manner to ensure that there is no significant delay in reporting in future years. ? Views of responsible officials (and planning corrective actions): Management agrees with the recommendations provided.