Finding 540923 (2024-008)

Significant Deficiency
Requirement
BE
Questioned Costs
$1
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: DSHA's monitoring processes identified potential fraud involving $168,055 in assistance to 17 households, with $82,709 still uncollected.
  • Impacted Requirements: DSHA is required to investigate and address fraud as per the Emergency Rental Assistance program guidelines.
  • Recommended Follow-Up: DSHA should further investigate the fraud cases and take necessary actions to report and resolve these issues.

Finding Text

Condition: DSHA’s ERA program included various steps to monitor program disbursements for potential fraud. These monitoring processes were performed during the assistance determination process and by after-the-fact analysis and reviews. DSHA’s after-the-fact processes identified 17 households that potentially received $168,055 in fraudulent assistance during the program’s operation. As of June 30, 2024, the uncollected balance was $82,709. DSHA identified this potentially fraudulent assistance and recovered a portion but did not further pursue resolution of the matter. Criteria: The Emergency Rental Assistance program FAQ specifically requires DSHA “…to investigate and address potential instances of fraud or the misuse of funds that they become aware of.” Questioned Costs: $82,709 Effect: Assistance was potentially provided to ineligible applicants due to fraudulent submissions. Cause: Internal controls over eligibility were not able to prevent or detect and correct potentially fraudulent behavior by applicants. Recommendation: We recommend DSHA further investigate, and report fraud or potential fraud as required by the CFR and program guidelines.

Corrective Action Plan

DSHA will update its policy and procedure to require the documentation of the discontinuation of potential fraudulent assistance recovery efforts.

Categories

Questioned Costs Eligibility Subrecipient Monitoring

Other Findings in this Audit

  • 540918 2024-003
    Significant Deficiency Repeat
  • 540919 2024-004
    Significant Deficiency Repeat
  • 540920 2024-005
    Significant Deficiency Repeat
  • 540921 2024-006
    Significant Deficiency Repeat
  • 540922 2024-007
    Significant Deficiency Repeat
  • 1117360 2024-003
    Significant Deficiency Repeat
  • 1117361 2024-004
    Significant Deficiency Repeat
  • 1117362 2024-005
    Significant Deficiency Repeat
  • 1117363 2024-006
    Significant Deficiency Repeat
  • 1117364 2024-007
    Significant Deficiency Repeat
  • 1117365 2024-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.327 Performance Based Contract Administrator Program $48.21M
21.026 Homeowner Assistance Fund $16.27M
21.023 Emergency Rental Assistance Program $2.83M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.55M
14.239 Home Investment Partnerships Program $994,450
14.326 Project Rental Assistance Demonstration (pra Demo) Program of Section 811 Supportive Housing for Persons with Disabilities $851,078
14.880 Family Unification Program (fup) $401,089
14.881 Moving to Work Demonstration Program $271,102
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $200,462
14.241 Housing Opportunities for Persons with Aids $194,082
14.231 Emergency Solutions Grant Program $105,450
14.275 Housing Trust Fund $91,038
97.042 Emergency Management Performance Grants $78,275
14.871 Section 8 Housing Choice Vouchers $22,603
14.879 Mainstream Vouchers $13,858