Finding 505078 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-11-08
Audit: 327746
Organization: Mary Lee Flagship (TX)

AI Summary

  • Core Issue: The Organization did not consistently use the Enterprise Income Verification (EIV) system as required by HUD, missing timely reports for four tenant files.
  • Impacted Requirements: Compliance with 24 CFR § 5.233 mandates the use of EIV for verifying tenant income during recertifications, which was not followed.
  • Recommended Follow-Up: Implement a second-person review for tenant documentation and engage an outside consultant to audit current files for compliance within 30 days.

Finding Text

Condition: Mary Lee Flagship (the Organization) did not consistently use the Enterprise Income Verification (EIV) system, as required by HUD. We noted four tenants file did not contain a timely run EIV report. Client had obtained and used third-party documentation of income and assets for the initial certifications/recertifications. Criteria: Per 24 CFR § 5.233 Mandated Use of HUD’s Enterprise Income Verification (EIV) System, entities administering assistance under Section 202 of the Cranston-Gonzalez National Affordable Housing Act (42 U.S.C. 8013) must use HUD’s EIV system in its entirety as a third-party source to verify tenant employment and income information during mandatory reexaminations or recertifications of family composition and income. Cause: Inadequate monitoring of internal controls in place over use of EIV reports in recertifications and inadequate internal monitoring of tenant files noted during the current year. Effect: Failure to use the EIV system in its entirety may result in the imposition of sanctions and/or the assessment of disallowed costs associated with any resulting incorrect subsidy or tenant rent calculations, or both. Questioned costs: $-0- Context: We noted no timely run EIV reports in examination of four tenant files on two new tenants and two continuing tenants. Repeat Finding: Yes Recommendation: We recommend a second person in the housing office review and certify in writing that the documentation for each initial certification or recertification is complete and in compliance with HUD documentation requirements prior to admitting a new tenant and prior to each continuing tenant’s annual recertification date going forward. Additionally, we recommend that an outside housing consultant conduct a review of all current tenant files to ensure completeness and compliance with HUD documentation requirements within the next 30 days and corrective actions, as needed, by the Organization occur as soon as possible thereafter. Reporting Views of Responsible Officials: Management agrees with the finding and commits to following the provided recommendations.

Corrective Action Plan

Action taken: Management agrees with the finding and commits to following the provided recommendations.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 505079 2024-002
    Material Weakness
  • 1081520 2024-001
    Material Weakness Repeat
  • 1081521 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.51M