FAC Explorer

Finding 3705 (2023-001)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-12-08
Audit: 5869
Organization: Cornerstone Housing North, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Tenant eligibility and rent calculations were incorrect due to oversight by the property manager.
  • Impacted Requirements: Compliance with HUD's verification of income for eligibility and annual re-certification.
  • Recommended Follow-Up: Implement a procedure to ensure accurate calculation of tenant income and expenses.

Finding Text

Information on Universe Population Size: Population size was 16 files. Sample Size Information: Five tenant files were tested. Identification of Repeat Finding: Repeat finding. See 2022-001. Criteria: HUD requires verification of income for eligibility and annual re-certification and rent calculation. Condition: Tenant eligibility, rent and tenant assistance were not correct. Cause: Oversight by property manager. Effect: The HUD and tenant portions of rent are not accurate. Context: Auditor selected tenant files to test the tenant eligibility, income and allowable expenses and noted several files in which the income and/or expenses were not calculated correctly. Recommendation: A procedure be implemented to ensure that all tenant income and expenses are calculated correctly.

Categories

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.62M