Finding 546943 (2023-006)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2025-03-31
Audit: 351312
Organization: Municipality of Juana Diaz (PR)

AI Summary

  • Core Issue: There are significant weaknesses in the reexamination process for housing vouchers, leading to potential errors in eligibility and payment calculations.
  • Impacted Requirements: Compliance with federal regulations regarding annual income verification and necessary criminal background checks is not being met.
  • Recommended Follow-Up: Management should enhance internal controls to ensure proper documentation and adherence to reexamination procedures moving forward.

Finding Text

FINDING NUMBER 2023-006 FEDERAL PROGRAM HOUSING VOUCHER CLUSTER: SECTION 8 HOUSING CHOICE VOUCHERS (ASSISTANCE LISTING NUMBER 14.871) U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT TYPE OF FINDING MATERIAL WEAKNESS AND INSTANCE OF NONCOMPLIANCE COMPLIANCE REQUIREMENT ELIGIBILITY CONDITION During the Eligibility test, twenty (25) participants’ files were examined related to the reexamination process, and noted the following conditions: a. In seven (7) participants’ files, the Enterprise Income Verification (EIV) report corresponding to the annual reexamination selected for evaluation, was not available for my review. b. In three (3) participants’ files, the housing assistance payment was incorrect due to errors in the determination of the family income (2 files) or applicable deductions (1 file) used in the calculation. c. Four (4) participants’ files did not include the certificate of criminal record and one (1) participant file did not include the certification of the verification in the sex offenders register for one or more adult family members. CRITERIA Code of Federal Regulation 24, Section 982.516 (a) (1) states that the PHA must conduct a reexamination of family income and composition at least annually; (2) the PHA must obtain and document in the tenant file third party verification of the following factors or must document in the file why third party verification was not available: (A) reported family annual income; (B) the value of assets; (C) expenses related to deductions from annual income; and (D) other factors that affects the determination of adjusted income. In accordance with the regulations at 24 CFR 5.856 and 5.905, O/As and PHAs must perform necessary criminal history background checks to determine if an applicant, or a member of an applicant’s household, is subject to a lifetime registration requirement under a state sex offender registration program. This check must be carried out with respects to the State in which the housing is located and with respect to States where the applicant and members of the applicant’s household are known to have resided.   CAUSE The Program’s internal controls and procedures failed to ensure that the reexamination and HAP determination processes were performed according to program requirements and guidelines. Also, the internal controls did not ensure that all the required documentation necessary for the reexamination process was obtained from the participants. EFFECT The lack of monitoring and adequate supporting documentation during the reexamination processes could lead to the approval and disbursement of improper amounts and the approval of benefits to people that do not qualify. RECOMMENDATION I recommend management to continue strengthening its internal controls and procedures to ensure that the re-examination and HAP determination processes are performed according to program requirements and guidelines. Also, management must reinforce the internal controls to ensure that all the required documentation necessary for the reexamination process is obtained in a timely manner. QUESTIONED COSTS None PRIOR YEAR FINDING A similar finding was presented in prior year Schedule of Findings and Questioned Costs (2022-006) VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation for each reexamination executed.

Corrective Action Plan

Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure that the re-examination and HAP determination processes will be performed according to program requirements and guidelines, and to obtain in a timely manner all the required documentation for each reexamination executed.

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 546942 2023-005
    Material Weakness Repeat
  • 546944 2023-007
    Material Weakness Repeat
  • 546945 2023-008
    Material Weakness Repeat
  • 546946 2023-007
    Material Weakness Repeat
  • 546947 2023-008
    Material Weakness Repeat
  • 1123384 2023-005
    Material Weakness Repeat
  • 1123385 2023-006
    Material Weakness Repeat
  • 1123386 2023-007
    Material Weakness Repeat
  • 1123387 2023-008
    Material Weakness Repeat
  • 1123388 2023-007
    Material Weakness Repeat
  • 1123389 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.030 Community Disaster Loans $2.22M
93.356 Head Start Disaster Recovery $1.96M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.56M
21.027 Coronavirus State and Local Fiscal Recovery Funds $498,716
93.575 Child Care and Development Block Grant $373,904
21.019 Coronavirus Relief Fund $333,808
10.558 Child and Adult Care Food Program $130,998
93.600 Head Start $81,617
14.218 Community Development Block Grants/entitlement Grants $77,489
32.009 Emergency Connectivity Fund Program $75,840
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $60,798
14.241 Housing Opportunities for Persons with Aids $34,420
14.896 Family Self-Sufficiency Program $25,535
14.871 Section 8 Housing Choice Vouchers $12,849
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $8,649