Finding 382481 (2023-002)

2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files In a sample of Forty (40) Low Income Public Housing (LIPH) tenant files the following deficiencies were noted: 2 files lacked 3rd Party Income support and correct calculation 1 file lacked signed and dated 9886 and 214 Citizenship forms Assistance Listing #: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for PHA file requirements. Cause/Effect: The Authority’s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024.