Finding 393330 (2021-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2024-04-16

AI Summary

  • Core Issue: PHAs failed to reexamine family income and composition annually, leading to non-compliance with federal regulations.
  • Impacted Requirements: 12 out of 20 tenants had re-examinations overdue by over a year or lacked valid HUD Forms 50058.
  • Recommended Follow-Up: Management should establish procedures and internal controls to ensure compliance with re-examination requirements for the Section 8 Housing Choice Voucher Program.

Finding Text

PHAs are required to reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification (24 CFR section 982.516). The above requirements were not met for the 2021 audit. During the audit we selected 20 tenants to test, we noted 12 out of the 20 tenants either had HUD Forms 50058 with over 1 year between previous re-examinations or did not have a valid 50058 included with the Tenant's information. Personnel responsible for performing re-examinations were not informed of requirements and no internal controls were in place to ensure compliance. The Authority was in violation of the Federal Regulation which resulted in errors in calculating housing assistance payments (HAP) and utility reimbursement payments. We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. See Management's Corrective Action plan.

Corrective Action Plan

Finding # 2021-004 Voucher Re-Examination Corrective Action Plan: Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum stating new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.

Categories

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393331 2021-005
    Material Weakness Repeat
  • 393332 2021-006
    Material Weakness Repeat
  • 393333 2021-007
    Material Weakness Repeat
  • 393334 2021-008
    Material Weakness Repeat
  • 393335 2021-009
    Significant Deficiency Repeat
  • 969772 2021-004
    Material Weakness Repeat
  • 969773 2021-005
    Material Weakness Repeat
  • 969774 2021-006
    Material Weakness Repeat
  • 969775 2021-007
    Material Weakness Repeat
  • 969776 2021-008
    Material Weakness Repeat
  • 969777 2021-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $63,948