FAC Explorer

Finding 556069 (2024-002)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-04-28
Audit: 354776
Organization: Pembroke Housing for the Elderly, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Missing required documentation due to expired EIV license and lack of oversight.
  • Impacted Requirements: HUD mandates that EIV forms be run regularly, which was not met.
  • Recommended Follow-up: Implement a system to ensure multiple staff members hold an EIV license and monitor license status to prevent lapses.

Finding Text

Information on universe: Total population was 41 units. Sample Size: 5 files were selected for testing. Identification of repeat finding: Yes, 2023-001 Condition: Missing required documentation. Enterprise Income Verification (EIV) reports were not able to be run, due to the license expiring and the person with the license was no longer working at the organization. Criteria: HUD requires EIV forms to be run, monthly, quarterly and annually. Effect: Required documents were not in the files. Context: Auditor reviewed tenant files noting the form was not present in the tenant files. Cause: Lack of oversight by management agent. The one individual with the EIV license was no longer working at the Organization. Recommendation: A system should be in place requiring more than one individual to have an EIV license and ensure the license does not lapse.

Corrective Action Plan

We have reviewed the finding regarding the need for a system ensuring that more than one individual holds an EIV (Enterprise Income Verification) license and that the license does not lapse. We understand the importance of maintaining access to the EIV system and ensuring uninterrupted compliance with HUD requirements. In response to this finding, we have taken the following corrective actions: 1. Designating Multiple EIV Users: We have implemented a policy that ensures at least two staff members are trained and hold active EIV access. This provides continuity in the event that one staff member is unavailable or the license needs to be renewed. 2. Tracking License Expiration: We have established a system to track EIV license expiration dates and will proactively initiate renewal processes well in advance of any license lapsing. A reminder system has been set up to notify both the employee holding the license and the supervisor, ensuring that renewals are completed on time. 3. Backup Procedures: In addition, we have documented backup procedures to ensure that another individual with the appropriate access is available to perform EIV-related tasks in case of staff turnover or other absences. Anticipated Completion Date: 6/1/2024 Contact: Jackie Oliveira-Director of Affordable Housing

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 556070 2024-003
    - Repeat
  • 556071 2024-002
    - Repeat
  • 556072 2024-003
    - Repeat
  • 556073 2024-004
    Significant Deficiency Repeat
  • 556074 2024-004
    Significant Deficiency Repeat
  • 556075 2024-005
    Significant Deficiency Repeat
  • 556076 2024-005
    Significant Deficiency Repeat
  • 556077 2024-006
    Significant Deficiency
  • 556078 2024-006
    Significant Deficiency
  • 556079 2024-007
    Material Weakness
  • 556080 2024-007
    Material Weakness
  • 1132511 2024-002
    - Repeat
  • 1132512 2024-003
    - Repeat
  • 1132513 2024-002
    - Repeat
  • 1132514 2024-003
    - Repeat
  • 1132515 2024-004
    Significant Deficiency Repeat
  • 1132516 2024-004
    Significant Deficiency Repeat
  • 1132517 2024-005
    Significant Deficiency Repeat
  • 1132518 2024-005
    Significant Deficiency Repeat
  • 1132519 2024-006
    Significant Deficiency
  • 1132520 2024-006
    Significant Deficiency
  • 1132521 2024-007
    Material Weakness
  • 1132522 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $4.82M