Finding 384215 (2023-003)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-25

AI Summary

  • Core Issue: 9.3% of tenant files reviewed had compliance issues, including missing income verification and miscalculations.
  • Impacted Requirements: Violations of federal regulations and HUD guidelines for tenant file documentation and income verification.
  • Recommended Follow-Up: Conduct a comprehensive audit of tenant files and enhance quality control reviews to ensure compliance.

Finding Text

Finding 2023-003 – Public Housing Tenant Files – Eligibility – Rent Calculations Noncompliance & Significant Deficiency Public Housing Program – ALN 14.850, Grant Year 2022 & 2023 Condition & cause: We reviewed seventy-five (75) Public Housing Tenant Files and noted seven (7) files not in compliance, or 9.3%. We noted the following discrepancies: • Two (2) files with no verification of income; • Two (2) files that relied on tenant declaration without documenting the reason for not obtaining third-party verification; and • Three (3) miscalculations of annual income. The income calculation and verification deficiencies were the result of employee errors and failure by the Agency to properly review and correct the errors. We were able to extrapolate the total potential misstatement and found it to be immaterial to the financial statements. However, due to the percentage of files not in compliance, we feel the Agency has a significant deficiency in this area. Criteria: The Code of Federal regulations, the Housing Authority Admissions and Occupancy Plan and specific HUD guidelines in documenting and maintaining Public Housing tenant files. Effect: Improper calculation and documentation of tenant income can result in misstatement of the financial statements, improper calculation of operating subsidy, and noncompliance with Federal provisions governing the Public Housing program. Recommendation: We recommend that the Agency conduct a thorough tenant file audit of existing tenants to determine whether there are additional deficiencies. We also recommend that the Agency increase their quality control review to adequately monitor compliance with local and federal regulations as it pertains to the maintenance of the tenant files. Questioned Costs: None Repeat Finding: Yes Was sampling statistically valid? Yes

Corrective Action Plan

Finding 2023-003 Public Housing Tenant Files - Eligibility - Rent Calculations Federal Program: Public Housing Program -ALN 14.850, Grant Year 2022 & 2023 Condition & cause: We reviewed seventy-five (75) Public Housing Tenant Files and noted seven (7) files not in compliance, or 9.3 %. We noted the following discrepancies: • Two (2) files with no verification of income; • Two (2) files that relied on tenant declaration without documenting the reason for not obtaining third-party verification; and • Three (3) miscalculations of annual income. The income calculation and verification deficiencies were the result of employee errors and failure by the Agency to properly review and correct the errors. We were able to extrapolate the total potential misstatement and found it to be immaterial to the financial statements. However, due to the percentage of files not in compliance, we feel the Agency has a significant deficiency in this area. Corrective action planned: Monroe Housing Authority will continue to develop more effective processes for measuring, monitoring, and reducing errors in subsidy payments due to rent calculation and tenant underreporting of income. Implementations and strategies to include: • Resolution of income and rent issues identified in the report and communication to Tenants where applicable. • Development and implementation of an ongoing quality control review process of income at initial certification and re-examination to mitigate wage/income calculation errors to PHA and tenants by: o Hiring (1) FTE to perform quality control review of verification of income (upfront and/or a third party), and Tenant files upon new lease and re-examinations. o Developing a Tenant File Review checklist to document the result of file reviews. • Partner with the National Association of Housing and Redevelopment Officials (NAHRO) and other agencies, where applicable, to train staff on Public Housing Occupancy, Eligibility, Income and Rent training to accurately calculate Tenant Rent and avoid common errors in occupancy and eligibility functions in addition to understanding updates to the HUD-50058. Person responsible for corrective action: Mr. William Smart, Executive Director, Housing Authority of the City of Monroe Anticipated Completion Date: June 30, 2024

Categories

HUD Housing Programs Eligibility Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 960657 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $6.11M
14.872 Public Housing Capital Fund $2.97M
14.895 Jobs-Plus Pilot Initiative $329,048
14.870 Resident Opportunity and Supportive Services - Service Coordinators $187,114
14.871 Section 8 Housing Choice Vouchers $90,775