Finding 388566 (2023-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300252
Organization: Berlin Housing Authority (NH)

AI Summary

  • Core Issue: EIV forms for new tenants are not being completed, leading to compliance gaps.
  • Impacted Requirements: This violates 2 CFR 200.514(c), which mandates timely EIV information retrieval.
  • Recommended Follow-Up: Implement internal controls to ensure timely completion of EIV forms for all new tenants.

Finding Text

2023-001- EIV Forms Federal Program Information: Housing Choice Voucher Cluster: CFDA – 14.871 Housing Choice Voucher Criteria: The following CFR(s) apply to this finding: 2 CFR 200.514(c). Condition: During audit procedures, it was identified that the Unit’s EIV forms for new tenants were not being completed. Cause: The Authority does not have the necessary internal controls over compliance. Effect: The Authority is not pulling EIV information from the website in a timely manner with any of their new tenants that have come to the unit. Identification of Questioned Costs: None identified. Context: 40 tenant files were pulled for review Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Authority implement internal control processes and procedures to ensure that EIV forms are done timely Views of Responsible Officials and Corrective Action Plan: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan. Please see the Corrective Action Plan issued by the Authority.

Corrective Action Plan

BHA Audit Finding Response: Finding reviewed with program specialist and manager with following action plan in place to ensure key EIV reports are run on a scheduled basis and appropriate actions are taken; Policies and procedures surrounding EIV reviewed. Program specialist implemented the use of "tickler" reminders on outlook calendar to prompt EIV reports within 90 days for new move-ins. The manager will monitor monthly and quarterly to ensure EIV report is run for all move-ins and recertifications.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 965008 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.49M
14.850 Public and Indian Housing $209,110
14.872 Public Housing Capital Fund $206,410
14.870 Resident Opportunity and Supportive Services - Service Coordinators $76,766