Finding 38784 (2022-001)

- Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2023-08-14

Audit: 46219

Organization: Senior Citizens Housing Development Corporation of Boston, INC (FL)

Auditor: Bellows Associates P A

AI Summary

Core Issue: One tenant moved in without completing the required criminal background check, violating HUD regulations.
Impacted Requirements: Timely tenant screening is essential to verify eligibility and ensure compliance with Section 8 Program Administration.
Recommended Follow-Up: Management should continue to ensure background checks are performed before tenant acceptance and provide ongoing training to staff on HUD guidelines.

Finding Text

Finding No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Forty-two tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: Yes, 2021-001. Criteria: HUD regulation requires that criminal background checks be performed prior to tenant acceptance. Statement of Condition: Of the tenant files selected, one tenant moved in prior to completing the tenant screening process. Cause: The Project did not perform tenant screening in a timely manner. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R ? Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Response Indicator: Agree. Completion Date: 3/14/2023 Response: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.

Corrective Action Plan

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings are from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify eligibility in a timely manner and perform background checks prior to tenant acceptance. Action Taken: This was an oversight from a former community manager. Management has provided current staff with additional training on HUD guidelines and regulations.

Other Findings in this Audit

38785 2022-002

Material Weakness
615226 2022-001

- Repeat
615227 2022-002

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.157	Supportive Housing for the Elderly - Capital Advance	$3.60M
14.157	Supportive Housing for the Elderly - Prac	$491,274
14.218	Community Development Block Grants/entitlement Grants	$326,932