Finding 37251 (2022-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-09-29
Audit: 34948
Auditor: Aprio LLP

AI Summary

  • Core Issue: Tenant files for the Housing Choice Voucher program are missing critical documentation, leading to incomplete records.
  • Impacted Requirements: Compliance with HUD regulations (CFR Parts 982.305, 982.405, and 960.253) is not being met due to insufficient controls and staff turnover.
  • Recommended Follow-Up: Implement a standardized filing system with checklists and conduct monthly reviews of tenant files to ensure compliance.

Finding Text

Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended December 31, 2022 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for maintaining the tenant files for the Public Housing and Housing Choice programs. Specifically, HUD regulations CFR Parts 982.305 and 982.405 require Authorities to inspect units leased under the HCV program at the time of initial leasing and at least annually thereafter to ensure the units meet HQS. In addition, 24 CFR Part 960.253 gives the requirements for choice of rent and use of utility allowances. Also, the Authority?s policy and procedure dictate full compliance with these regulations, as well as guidelines to be followed in maintaining these files. Condition & Perspective: A current year review of 40 tenant files revealed a situation of continued errors and omissions in most of the files that leads to incomplete tenant documentation. The results of the review are as follows: 1. Of the 40 tenant files reviewed, 2 did not contain an approved lease. 2. Of the 40 tenant files reviewed, 3 did not contain a signed HUD Form 9886. 3. Of the 40 tenant files reviewed, 8 did not contain certified and documented rent reasonableness. 4. Of the 40 tenant files reviewed, 1 did not contain a signed lead base paint disclosure. 5. Of the 40 tenant files reviewed, 6 did not contain a birth certificate or state issued ID. 6. Of the 40 tenant files reviewed, 1 did not contain third party income verification. 7. Of the 38 tenant files reviewed, 1 did not have a HUD Form 52517. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Questioned Costs: Not Identified Repeat Finding: No Recommendation: We recommend that the Authority utilize a standard filing system based upon a checklist and issue this to all required personnel. We recommend that supervisors and managers review on a monthly basis a random sample of all files to determine compliance with federal guidelines and the Authority?s policy.Management?s Response to Finding: The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Director has assumed the responsibility to ensure that controls are put in place to properly maintain the tenant files. She expects the deficiencies which led to this finding to be resolved by December 31, 2023. -

Corrective Action Plan

Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Director has assumed the responsibility to ensure that controls are put in place to properly maintain the tenant files. She expects the deficiencies which led to this finding to be resolved by December 31, 2023.

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.870 Resident Opportunity and Supportive Services - Service Coordinators $95,634
14.871 Section 8 Housing Choice Vouchers $69,227