Finding 538030 (2024-004)

Material Weakness
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-03-27

AI Summary

  • Core Issue: Two tenants' waiting list preferences were not verified, and one tenant's admission raises conflict of interest concerns.
  • Impacted Requirements: Noncompliance with federal regulations and the Housing Authority’s policies jeopardizes program integrity.
  • Recommended Follow-up: Establish standardized procedures for accurate documentation of applicant rankings and selections to ensure compliance.

Finding Text

Finding 2024-004 – Public Housing Waiting Lists – Special Tests and Provisions – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Condition & Cause: We selected three (3) tenants admitted into the Public Housing program during the audit period for review. We found that for two (2) of these tenants, the local preferences used to determine their position on the waiting list were not verified. This could be linked to the ongoing staff turnover in recent years. During the audit period, the Agency had three different Executive Directors and three different Public Housing Specialists. For the remaining tenant, the Authority was unable to produce readily available documentation for review. Upon further investigation, we found the tenant in question is an immediate family member of a staff member and was allegedly admitted into the program based on this conflict of interest. We have included the subsidized portion of this tenant’s rent during the fiscal year as questioned costs. Criteria: The Code of Federal Regulations and the Housing Authority’s Admissions and Continued Occupancy Policy. Effect: Failure to verify claimed preferences could result in applicants being housed out of order. The absence of a proper audit trail for the waiting list could raise concerns about transparency, fairness, and compliance with federal requirements. Bypassing admission controls compromises the integrity of the program and puts the Agency at risk for scrutiny from regulatory bodies. Recommendation: We recommend that the Agency implement a standardized procedure for maintaining complete and accurate documentation for the ranking, selection, and removal of applicants from the Public Housing waiting list. Questioned Costs: $1,326 Repeat Finding: No Was sampling statistically valid? Yes

Corrective Action Plan

Finding 2024-004 – Public Housing Waiting Lists – Special Tests and Provisions – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Public Housing Program. The Agency is in the process of revising its Admission and Continued Occupancy Policy and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Public Housing Program. Speaking specifically to the incident in which an immediate family member was admitted into the program, the parties involved in the incident no longer work with the Agency as a result of what transpired. The Agency has a zero tolerance policy with respect to fraud, willful misappropriation of federal subsidies and blatant disregard for Agency policy and federal regulations. Person Responsible: Nicole Jordan, Public Housing Specialist and Executive Director Anticipated Completion Date: The revised ACOP and internal compliance program are scheduled to be implemented effective July 1, 2025.

Categories

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 538027 2024-001
    Significant Deficiency Repeat
  • 538028 2024-002
    Material Weakness Repeat
  • 538029 2024-003
    Material Weakness
  • 1114469 2024-001
    Significant Deficiency Repeat
  • 1114470 2024-002
    Material Weakness Repeat
  • 1114471 2024-003
    Material Weakness
  • 1114472 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $907,624
14.850 Public and Indian Housing $482,101
14.872 Public Housing Capital Fund $258,006
14.267 Continuum of Care Program $55,193
14.241 Housing Opportunities for Persons with Aids $26,411