Finding 501839 (2023-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-10-07
Audit: 323958
Organization: Athens Housing Authority (GA)

AI Summary

  • Core Issue: Eight out of 40 tenant files lacked proper income verification, and rental charges for 20 tenants did not align with recertification due to missed deadlines.
  • Impacted Requirements: Compliance with OMB Uniform Guidance and HUD Handbook 4350.3 was not maintained, affecting eligibility determinations and tenant lease file management.
  • Recommended Follow-Up: The Housing Authority should promptly complete necessary recertifications for affected tenants and ensure ongoing training for staff on compliance procedures.

Finding Text

Department of Housing and Urban Development - Section 8 Housing Assistance Payment Program ALN # 14.195 – Section 8 Project-Based Cluster Significant Deficiency and Material Instance of Noncompliance – Eligibility 2023-001 - Determination of Contract Rents and Maintenance of Tenant Files Criteria: OMB Uniform Guidance Compliance Supplement for the Section 8 Housing Assistance Program requires that for all family income examinations and reexaminations, the Housing Authority must obtain and document third-party verification of (1) reported family income, (2) the value of assets, (3) expenses related to deductions, and (4) other factors that affect the determination of adjusted income or income-based rent at least once every 12 months. The program also includes other non-financial eligibility requirements, including required unit inspections on an annual basis. Condition: • We noted 8 files out of 40 tested did not contain sufficient income verification documentation. • We noted rental charges for 20 tenants out of 40 tested did not match the amount per the recertification and tenant file due to the recertification not being performed within the 12 month period. Cause: Policies and procedures with respect to the determination of eligibility and maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of the Subsidized Multifamily Housing Programs were not consistently followed. Effect: The procedures for determining eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Tenant rental charges are determined based on 30% of their adjusted income total. Improper verification of income allows for misreporting of income and potential errors in the rent subsidies paid by HUD. Questioned Costs: Undetermined. Recommendation: We recommend that Housing Authority work to immediately perform proper recertifications for all tenants for which have been done incorrectly or not performed at all. Views of Responsible Officials and Planned Corrective Action: The Housing Authority believes they have all files up to date and with sufficient supporting documentation into 2024. The Housing Authority staff also plans to take continuing education courses on the management of the RAD program.

Corrective Action Plan

2023-001 - Determination of Contract Rents, Maintenance of Tenant Files Condition: Eligibility recertification procedures required as a part of the annual recertification have not been performed or not performed sufficiently for tenants housed as of December 31, 2023. Corrective Action Planned: Staff has worked diligently to get all tenants housed at the Housing Authority recertified with sufficient documentation. Management believes all issues with tenant files to be corrected as of the report date. Staff are to receive continued education training on the operations of the RAD program and the compliance requirements. Person responsible for corrective action: Akinola Popoola, Executive Director Telephone: (256) 232-5300 x 8 Trudi Harris, Property Manager Anticipated Completion Date: Management believes files have been corrected as of the 2023 year-end audit report date.

Categories

HUD Housing Programs Eligibility Reporting Significant Deficiency

Other Findings in this Audit

  • 501840 2023-002
    Significant Deficiency
  • 1078281 2023-001
    Significant Deficiency Repeat
  • 1078282 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.195 Project-Based Rental Assistance (pbra) $1.29M