Finding Text
2023-004 Tenant File Documentation
Federal Award:
U.S. Department of Housing and Urban Development (HUD) – Housing Choice Voucher Cluster (ALN
14.871/14.879)
Finding:
The Authority’s tenant files did not fully comply with HUD documentation requirements.
Repeat Finding: No.
Criteria:
HUD has established various compliance requirements related to the use of Federal funds. These compliance
requirements impact many areas of HUD compliance and reporting such as, but not limited to, tenant
certifications and recertification procedures, tenant income eligibility, document retention requirements and
documentation within tenant files.
Sample Size and Population:
Population of the program is 308 tenants of which 25 tenant files were selected for testing
Condition and context:
The following instances of noncompliance with specific HUD compliance requirements are noted as follows:
• Two tenant files selected for testing - documentation of the Enterprise Income Verification (EIV) system
reports utilized during the tenant application process was not maintained in the tenant file or signed
appropriately.
• One tenant file selected for testing – the utility allowance did not agree to the HUD-52580
• Two tenant files selected for testing did not have complete supporting documentation regarding
compliance with waitlist procedures.
Cause:
The Authority was still working on the year-end accounting and preparing complete draft financial statements
more than eight months after both their fiscal years ended December 31, 2023 and 2022, which delayed the audit
and resulted in late submissions of both the Single Audit and Data Collection Forms and the audited financial data
schedules in both years.
Effect: Tenant files did not contain complete, accurate or appropriate documentation required by HUD.
Recommendation:
The specific documentation required by HUD should be maintained in the tenant files and the tenant files should
be reviewed periodically for completeness.
Questioned Costs: None
Management Response:
Management agrees with the finding and has prepared a response which is reported in the “Corrective Action
Plan” at the end of this report.
Contact Person: Nancy Nash Mendez, Executive Director