Finding Text
Finding: 2024-003Federal Agency:U. S. Department of Housing and Urban Development Federal program: N/C S/R Section 8 Program ALN #: 14.182 Award Period: 4/1/23-3/31/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Statement of Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: $0 Context: Testing of 25 tenant files identified an exception in the files as follows: • 1 tenant file did not contain properly signed Form 214 certifying U.S. citizenship or proper immigration status for all household members as required. • 1 tenant file did not contain a release of information signed by all adult members of the household. Cause:The Agency did not obtain the required documents upon intake. The Agency also did not obtain all required signatures on certain forms. Effect: The Authority is not in compliance with requirements regarding eligibility. Identification of a repeat finding: None Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.