Finding 565324 (2024-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-06-18
Audit: 359147
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Organization failed to properly document income and family composition for eligibility re-examinations.
  • Impacted Requirements: Annual income verification and adjustments to Total Tenant Payment were not consistently followed as per HUD regulations.
  • Recommended Follow-Up: Conduct a quality control review to ensure all necessary documentation is retained and accessible for future audits.

Finding Text

2024-001: Eligibility Other Matter / Significant Deficiency U.S. Department of Housing and Urban Development ALN #14.195 – Section 8 Project Based Cluster Criteria: The owner must reexamine the income and composition of all families at least every 12 months. After consultation with the family and upon verification of the information, the owner must make appropriate adjustments in the Total Tenant Payment in accordance with part 5 of this title and determine whether the family's unit size is still appropriate. (24 CFR 880.603(c)) Condition: We selected a sample of 7 re-examinations for participants in the Program and identified the following: •Two instances in which the verifications obtained for the annual recertification could not be located. •One instance in which the Organization relied on self-verification of pension income, without documenting why third-party verifications were not able to be obtained. •One instance in which the Organization obtained sufficient verifications; however, the incorrect amount was used (Net pension amount was used instead of the gross amount). Cause: Document retention issues with re-examination documents. Effect: As a result of being unable to locate certain required documentation, the Organization cannot fully support participant eligibility. Questioned Costs: None Context: We selected a sample of 7 re-examinations from a population of 50 participants. This was not a statistically valid sample. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization perform a quality control review to ensure that the appropriate documentation has been retained.

Corrective Action Plan

Finfing Number: 2024-001: Eligibility Planned Corrective Action: 1. All 2024 reexamination files will be reviewed to confirm a corresponding file is present and social security income is accruately reflected. File findings will be noted accordingly. 2. Moving forward, a Quality Control audit will occur monthly to include: - Confirmation of corresponding file for every annual reexamination completed. - 50% of all reexamination files will be audited to confirm the following: > Verification of income and assets. > Gross income is accurately reflected. > An EIV report is present; social security income reported is accurate. > A signed 50059 is present in the file. The audit will be conducted by a staff member that did not complete the reexam. Anticipated Completion Date: 1. July 31, 2025; 2. Ongoing Responsible Contact Person: Jessica Irish

Categories

Eligibility HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1141766 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.195 Project-Based Rental Assistance (pbra) $628,684
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $237,482