Finding 42369 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-02-12

AI Summary

  • Core Issue: Documentation and calculation errors were found in tenant files, including missing EIV reviews and incorrect income calculations.
  • Impacted Requirements: Compliance with HUD's accurate rent calculation procedures and documentation standards was not met, risking incorrect tenant admissions and rent assistance calculations.
  • Recommended Follow-Up: Implement a second-party review process for tenant files and ensure qualified personnel handle compliance to prevent future errors.

Finding Text

Condition: During the testing of eight out of forty-two tenant files, there were several documentation and calculation errors as documented below. Each situation was noted in one of the eight files: ? No evidence that EIV data was reviewed when performing the annual certification ? Six months of checking account statements were obtained and included in the file but the six month average of these statements did not match the asset information used in form HUD-50059 to determine the tenant?s rent ? Form HUD-50059 did not use the correct social security income amount to determine the tenant?s rent ? Form HUD-9887-A was not signed by management company personnel Criteria: Organizations receiving HUD-assisted rents must calculate the subsidy and tenant portions of rents using accurate and complete information provided by the tenant, the EIV system, and other third party documents, and by following the HUD rent calculation procedures and documentation requirements. Cause: The manager who completed the tenant files failed to run and retain required EIV documents and did not double check asset and income calculations before determining the tenant?s rent. There was no second party reviewing of the tenant files in total or on a sample basis. Effect: Because of the failure to correctly verify and calculate information during tenant certifications tenants could be incorrectly admitted to the property and/or tenant and HUD rent assistance could be incorrectly calculated. The direct result of the eight tenants tested resulted in a $36/month adjustment for one tenant that had been incorrectly charged since November 2021. Correcting this calculation will result in increased rent for the tenant going forward and the property repaying HUD for overclaimed amounts of rental assistance. Recommendation: The Organization should have more qualified personnel performing tenant file compliance. It should also have a second person reviewing files for compliance either on a test basis or for all files. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the issues and lack of control environment. Management has since put in place new individuals at the property at the regional supervisory level to be responsible for the compliance of tenant files. Management plans to review all files and correct all errors. The underpayment by the tenant will be written off and not collected as the error was due to incorrect procedures performed by management company personnel. The tenant was notified in December 2022 of the error and the increased amount of tenant rent due going forward. The amount overclaimed on the HUD vouchers will be refunded in the next HUD voucher, likely February 2023.

Corrective Action Plan

Recommendation: The Organization should have more qualified personnel performing tenant file compliance. It should also have a second person reviewing files for compliance either on a test basis or for all files. Action Taken: In process of correcting documentation, adjusting tenant rent as necessary and claiming repayments due to HUD.

Categories

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42370 2022-002
    Significant Deficiency
  • 42371 2022-003
    Significant Deficiency Repeat
  • 42372 2022-004
    Significant Deficiency Repeat
  • 618811 2022-001
    Significant Deficiency
  • 618812 2022-002
    Significant Deficiency
  • 618813 2022-003
    Significant Deficiency Repeat
  • 618814 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.44M
14.195 Section 8 Housing Assistance Payments Program $135,038
14.218 Community Development Block Grants/entitlement Grants $87,797