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 2021-001 . 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: Tenants who are not eligible may be living at the property and receiving subsidy. 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.