Finding 52330 (2022-002)

Significant Deficiency Repeat Finding
Requirement
EN
Questioned Costs
-
Year
2022
Accepted
2023-07-12

AI Summary

  • Core Issue: A tenant file was missing a required HAP contract, which is necessary for compliance with federal regulations.
  • Impacted Requirements: This finding highlights a significant deficiency in internal controls over compliance, specifically related to eligibility documentation as per 24 CFR Section 982.158.
  • Recommended Follow-Up: Management should implement an internal monitoring system to ensure all tenant files are properly scanned and contain the necessary documentation.

Finding Text

2022-002 Supporting Documentation in Tenant Files Repeat of Finding 2021-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: BCHA and WHEDA Pass-Through Number(s): BCHA ? WI 186; WHEDA ? WI 901 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Eligibility, Special Tests ? Housing Assistance Payment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or Specific Requirement: The Organization was missing a HAP contract for the tenant's address/rent that was selected in eligibility testing. Per 24 CFR Section 982.158 and ICS's admin plan, a HAP contract is required. Condition: During our testing, we noted that one file did not have the HAP contract for the correct tenant address for one file. Questioned Costs: None Context: From a sample of 40 program participant files selected for testing, one tenant was missing the appropriate HAP contract. Cause: The Organization did not maintain supporting documentation in the file. The Organization moved to an electronic files system several years ago. Some of the information from the paper file was not scanned and/or verified to be contained in the electronic file. Effect: File did not contain required information per 24 CFR 982.158 and admin plan. A program participant could have been receiving an incorrect amount of HAP. Repeat Finding: Yes. Recommendation: We recommend that Management creates an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the Organization?s Corrective Action Plan for more information.

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 52314 2022-001
    Significant Deficiency
  • 52315 2022-002
    Significant Deficiency Repeat
  • 52316 2022-003
    Significant Deficiency
  • 52317 2022-004
    Significant Deficiency
  • 52318 2022-005
    Material Weakness Repeat
  • 52319 2022-001
    Significant Deficiency
  • 52320 2022-002
    Significant Deficiency Repeat
  • 52321 2022-003
    Significant Deficiency
  • 52322 2022-004
    Significant Deficiency
  • 52323 2022-005
    Material Weakness Repeat
  • 52324 2022-001
    Significant Deficiency
  • 52325 2022-002
    Significant Deficiency Repeat
  • 52326 2022-003
    Significant Deficiency
  • 52327 2022-004
    Significant Deficiency
  • 52328 2022-005
    Material Weakness Repeat
  • 52329 2022-001
    Significant Deficiency
  • 52331 2022-003
    Significant Deficiency
  • 52332 2022-004
    Significant Deficiency
  • 52333 2022-005
    Material Weakness Repeat
  • 52334 2022-001
    Significant Deficiency
  • 52335 2022-002
    Significant Deficiency Repeat
  • 52336 2022-003
    Significant Deficiency
  • 52337 2022-004
    Significant Deficiency
  • 52338 2022-005
    Material Weakness Repeat
  • 52339 2022-001
    Significant Deficiency
  • 52340 2022-002
    Significant Deficiency Repeat
  • 52341 2022-003
    Significant Deficiency
  • 52342 2022-004
    Significant Deficiency
  • 52343 2022-005
    Material Weakness Repeat
  • 52344 2022-001
    Significant Deficiency
  • 52345 2022-002
    Significant Deficiency Repeat
  • 52346 2022-003
    Significant Deficiency
  • 52347 2022-004
    Significant Deficiency
  • 52348 2022-005
    Material Weakness Repeat
  • 628756 2022-001
    Significant Deficiency
  • 628757 2022-002
    Significant Deficiency Repeat
  • 628758 2022-003
    Significant Deficiency
  • 628759 2022-004
    Significant Deficiency
  • 628760 2022-005
    Material Weakness Repeat
  • 628761 2022-001
    Significant Deficiency
  • 628762 2022-002
    Significant Deficiency Repeat
  • 628763 2022-003
    Significant Deficiency
  • 628764 2022-004
    Significant Deficiency
  • 628765 2022-005
    Material Weakness Repeat
  • 628766 2022-001
    Significant Deficiency
  • 628767 2022-002
    Significant Deficiency Repeat
  • 628768 2022-003
    Significant Deficiency
  • 628769 2022-004
    Significant Deficiency
  • 628770 2022-005
    Material Weakness Repeat
  • 628771 2022-001
    Significant Deficiency
  • 628772 2022-002
    Significant Deficiency Repeat
  • 628773 2022-003
    Significant Deficiency
  • 628774 2022-004
    Significant Deficiency
  • 628775 2022-005
    Material Weakness Repeat
  • 628776 2022-001
    Significant Deficiency
  • 628777 2022-002
    Significant Deficiency Repeat
  • 628778 2022-003
    Significant Deficiency
  • 628779 2022-004
    Significant Deficiency
  • 628780 2022-005
    Material Weakness Repeat
  • 628781 2022-001
    Significant Deficiency
  • 628782 2022-002
    Significant Deficiency Repeat
  • 628783 2022-003
    Significant Deficiency
  • 628784 2022-004
    Significant Deficiency
  • 628785 2022-005
    Material Weakness Repeat
  • 628786 2022-001
    Significant Deficiency
  • 628787 2022-002
    Significant Deficiency Repeat
  • 628788 2022-003
    Significant Deficiency
  • 628789 2022-004
    Significant Deficiency
  • 628790 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $229,974
14.896 Family Self-Sufficiency Program $117,281