Finding 395593 (2022-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-05-01

AI Summary

  • Core Issue: There are significant documentation gaps in tenant files for both the City and County, leading to noncompliance with federal eligibility requirements.
  • Impacted Requirements: Missing verifications, release forms, and incomplete recertification checklists violate federal regulations for income eligibility and tenant documentation.
  • Recommended Follow-Up: Management should designate a staff member to ensure all necessary documents are verified and complete before processing new tenant move-ins.

Finding Text

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Public and Indian Housing Assistance Listing Number: 14.850 Federal Award Identification Number and Year: CA005/CA007 2022 Award Period: January 1, 2022 – December 31, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria or specific requirement: Eligibility Most PHAs devise their own application forms that are filled out by the PHA staff during an interview with the tenant. The head of household signs (a) a certification that the information provided to the PHA is correct; (b) one or more release forms to allow the PHA to get information from third parties; (c) a federally prescribed general release form for employment information; and (d) a privacy notice. Under some circumstances, other members of the family may be required to sign these forms (24 CFR sections 5.212, 5.230, and 5.601 through 5.615). The PHA must do the following: (1) As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 960.259). (2) For both family income examinations and reexaminations, obtain and document in the family file third-party verification of (a) reported family annual income, (b) the value of assets, (c) expenses related to deductions from annual income, and (d) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 960.259). (3) Determine income eligibility and calculate the tenant’s rent payment using the documentation from third-party verification in accordance with 24 CFR Part 5, Subpart F (24 CFR sections 5.601 et seq., and 24 CFR sections 960.253, 960.255, and 960.259). (4) Select tenants from the public housing waiting list (see III.N.2, “Special Tests and Provisions – Public Housing Waiting List”) (24 CFR sections 960.206 and 960.208). (5) 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 sections 960.253, 960.257, and 960.259). (a) The Rental Demonstration program prohibits PHAs from rescreening or requiring a tenant recertification due solely to a RAD conversion. However, this requirement does not eliminate the normally scheduled recertification (normally annually). Recertifications required to be performed as part of the normal tenant recertification process that occur after the RAD conversion, but before the end of the calendar year, will be conducted under the selected conversion program (PBV or PBRA) and not Public Housing. These recertifications are to be conducted to ensure that tenant payments are appropriate under the new program. Any testing that results in an audit finding should be a finding of the PBV or PBRA program and not of the public housing program. (b) Eligible beneficiaries are lower income families, which include citizens or eligible immigrants. “Families” include, but are not limited to, (1) a family with or without children; (2)an elderly family (head, spouse, or sole member 62 years or older); (3) near-elderly family (head, spouse, or sole member 50 years old but less than 62 years old); (4) a disabled family; (5) a displaced family; (6) the remaining member of a tenant family; or (7) a single person who is not elderly, near-elderly, displaced, or a person with disabilities. Condition: During the testing of the LIPH tenant files for the City and the County certain special provision compliance deficiencies were noted. City: -12 instances where the income, assets, and/or expenses calculated on the 50058 was not supported with verifications. -11 instances where the tenant file was missing the HUD9886. -11 instance where the tenant file was missing the housing authority general release of information form. -12 instances where the tenant file was missing the lease/rent adjustment letter. -12 instances where the tenant file was missing the recertification package/application. -12 instances where the rent posted per register did not agree with the rent per 50058. -16 instances where the annual recertification checklist was not completed. County: -8 instances where the income, assets, and/or expenses calculated on the 50058 was not supported with verifications. -7 instance where the tenant file was missing the HUD9886. -7 instance where the tenant file was missing the housing authority general release of information form. -9 instances where the tenant file was missing the lease/rent adjustment letter. -7 instances where the tenant file was missing the recertification package/application. -10 instances where the rent posted per register did not agree with the rent per 50058. -21 instances where the annual recertification checklist was not completed Questioned costs: None Context: Out of the 60 files tested for the City, 16 contains errors as noted above. Out of the 60 files tested for the county, 27 contains errors as noted above. Cause: The Authority failed to provide required documentation to be in compliance with program requirements. Effect: The Authority is not in compliance with federal regulations regarding the maintenance of the LIPH waiting lists. Repeat Finding: This is a Repeat finding. (2021-006) Recommendation: WE recommends management to assign a person that verifies all the documents are in place before processing new move ins. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing the determination of eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A checklist will be created that staff will use to check off all relevant data that has come in. This list will be reviewed by the Intake team before files are sent to Public Housing. Name(s) of the contact person(s) responsible for corrective action: Myvy Ngo Planned completion date for corrective action plan: Immediately

Categories

HUD Housing Programs Eligibility Material Weakness Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 395580 2022-002
    Significant Deficiency Repeat
  • 395581 2022-002
    Significant Deficiency Repeat
  • 395582 2022-002
    Significant Deficiency Repeat
  • 395583 2022-003
    Significant Deficiency
  • 395584 2022-003
    Significant Deficiency
  • 395585 2022-003
    Significant Deficiency
  • 395586 2022-004
    Significant Deficiency
  • 395587 2022-004
    Significant Deficiency
  • 395588 2022-004
    Significant Deficiency
  • 395589 2022-005
    Significant Deficiency Repeat
  • 395590 2022-005
    Significant Deficiency Repeat
  • 395591 2022-005
    Significant Deficiency Repeat
  • 395592 2022-006
    Material Weakness Repeat
  • 395594 2022-008
    Significant Deficiency Repeat
  • 395595 2022-008
    Significant Deficiency Repeat
  • 972022 2022-002
    Significant Deficiency Repeat
  • 972023 2022-002
    Significant Deficiency Repeat
  • 972024 2022-002
    Significant Deficiency Repeat
  • 972025 2022-003
    Significant Deficiency
  • 972026 2022-003
    Significant Deficiency
  • 972027 2022-003
    Significant Deficiency
  • 972028 2022-004
    Significant Deficiency
  • 972029 2022-004
    Significant Deficiency
  • 972030 2022-004
    Significant Deficiency
  • 972031 2022-005
    Significant Deficiency Repeat
  • 972032 2022-005
    Significant Deficiency Repeat
  • 972033 2022-005
    Significant Deficiency Repeat
  • 972034 2022-006
    Material Weakness Repeat
  • 972035 2022-007
    Material Weakness Repeat
  • 972036 2022-008
    Significant Deficiency Repeat
  • 972037 2022-008
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $153.46M
14.239 Home Investment Partnerships Program $133.18M
21.023 Emergency Rental Assistance Program $85.47M
14.218 Community Development Block Grants/entitlement Grants $45.30M
14.231 Emergency Solutions Grant Program - Cares Act $11.89M
14.850 Public and Indian Housing $9.83M
14.218 Community Development Block Grants/entitlement Grants - Section 108 $6.88M
14.267 Continuum of Care Program $5.21M
14.889 Choice Neighborhoods Implementation Grants $4.48M
14.872 Public Housing Capital Fund $3.64M
14.871 Section 8 Housing Choice Vouchers - Emergency Housing $3.58M
14.879 Mainstream Vouchers $1.57M
14.231 Emergency Solutions Grant Program $1.22M
14.241 Housing Opportunities for Persons with Aids $988,103
14.896 Family Self-Sufficiency Program $256,540
14.857 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $240,636
14.870 Resident Opportunity and Supportive Services - Service Coordinators $234,262
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $138,168
66.814 Brownfields Training, Research, and Technical Assistance Grants and Cooperative Agreements $85,027