Finding 569122 (2024-002)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-06-30

AI Summary

  • Core Issue: The Authority failed to reexamine tenant income and composition annually as required, leading to potential inaccuracies in assistance provided.
  • Impacted Requirements: Noncompliance with 24 CFR 982.516 regarding timely documentation and verification of tenant income and family composition.
  • Recommended Follow-up: Implement tracking procedures to ensure timely completion of tenant reexaminations moving forward.

Finding Text

Finding Reference: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance Criteria Pursuant to 24 CFR 982.516, the Authority must reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payments as necessary using the documentation from third party verification. As a condition of admission to or continued assistance, the Authority shall require the tenant and other family members to provide necessary information, documentation, and execute a HUD-approved release and consent form authorizing the Authority to verify income eligibility. For both family and income examinations and reanimations, the Authority must obtain and document in the tenant file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. 24 CFR 982.516 also requires the Authority to establish procedures that are appropriate and necessary to assure that income data provided by application or participant families is complete and accurate. Condition From a total population of 16,907 tenants under the Housing Choice Voucher cluster for the fiscal year ended September 30, 2024, we selected a statistically valid sample of one monthly subsidy payment within the fiscal year ended September 30, 2024 for each of 60 selected tenants. For fifteen of the tenants examined, the Authority was not able to provide documentation demonstrating that a reexamination was completed within the required time frame prior to the tested monthly subsidy payment. Cause of Condition The Authority’s internal control procedures were not sufficient to ensure that all relevant tenant records and documents are properly completed and filed with within the specified due dates for annual reexamination. Effect The Authority is not in compliance with HUD requirements regarding annual re-examination of family income and composition, which may result in inaccurate assistance provided to participants. Questioned Costs The Authority was able to provide documentation demonstrating that reexaminations were completed subsequent to the tested subsidy payments. Therefore, there were no questioned costs identified in connection with the tenants examined. Identification of Repeat Finding This is not a repeat finding in the immediate prior audit period. Recommendation The Authority should ensure that it has procedures in place to track and complete future tenant reexaminations within the required time frames. View of Responsible Officials and Planned Corrective Action See separately prepared Corrective Action Plan.

Corrective Action Plan

Reference Number: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Cluster Federal Catalog Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance Authority’s Response & Actions Taken The Authority has made considerable progress in addressing the backlog of annual re-examinations that resulted from the transition of a third-party contractor to new third-party contractors to administer its Project-Based and Tenant-Based Voucher Programs. The material weakness was further exasperated by tenants not responding to re-examination notices or failing to provide the required income and household documentation by established deadlines. In an effort to avoid unnecessary subsidy terminations and protect vulnerable tenants, the Authority’s administrative plan allows for extended grace periods and repeated follow-ups. While this tenant-centered approach helped mitigate adverse outcomes for families, it also contributed to delays and ultimately resulted in noncompliance with HUD’s timeliness requirements. The Authority recognizes the critical importance of conducting timely and accurate annual reexaminations to maintain program integrity, ensure proper subsidy determination, and remain in compliance with HUD regulations. With that said, the Authority continues to work diligently with its third-party HCV contractors, city department partners, onsite service providers and property management companies to ensure the Authority is timely recertifying all assisted households. Although the Authority has established procedures to initiate reexaminations 150 days in advance of their due dates, a significant portion of the delays cited in the recent audit were the result of tenant non-responsiveness—specifically, the failure to provide required documentation despite multiple notices and outreach efforts. Importantly, all overdue reexaminations identified during the audit were ultimately completed. Each of the affected households was determined to be eligible under HUD guidelines, and housing assistance payments (HAPs) were accurately processed based on verified household information. The Authority remains committed to its tenant-centered mission, which prioritizes preventing unnecessary subsidy terminations and supporting household stability. At the same time, the Authority fully recognizes the importance of complying with HUD’s reexamination timelines. The corrective actions outlined below are designed to ensure that tenant-related delays are minimized, documented, and managed in a way that prevents the recurrence of this material weakness. To address this finding and in accordance with the Authority’s Administrative Plan and HUD rules and regulations, the Authority has already implemented the following actions starting fiscal year 2023-24: • Initiating the Annual Re-examination process 150 days before the required anniversary date to give households more time to comply. • Reviewing the report of outstanding Annual Re-examinations on a weekly basis. • Scheduling additional partner calls with property management and resident services to assist non-compliant families. • Enforcing Annual Reexamination compliance through the Intent to Terminate process • Scheduling and completing on-site visits for senior-disabled sites and non-restricted sites with large numbers of families out of compliance. • Reviewing discrepancies between the Authority’s System of Record and PIH Information Center, the official database of HUD. Per CFR 24 985.3, Section 8 Management Assessment Program (SEMAP) Indicator 9 for Annual Reexamination, 95% of all households must be recertified within 14 months of their last annual recertification to maintain full compliance, and 90% of all households must be recertified within 14 months to maintain partial compliance with the SEMAP Assessment standards required by HUD. The Authority expects to hit 90% by the end of the SEMAP year September 30, 2025. Anticipated Implementation Date September 30, 2025 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractors Kendra Crawford, Director of Housing Operations

Categories

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

Other Findings in this Audit

  • 569123 2024-002
    Material Weakness
  • 569124 2024-002
    Material Weakness
  • 569125 2024-003
    Significant Deficiency Repeat
  • 569126 2024-003
    Significant Deficiency Repeat
  • 569127 2024-003
    Significant Deficiency Repeat
  • 569128 2024-004
    Significant Deficiency Repeat
  • 569129 2024-004
    Significant Deficiency Repeat
  • 1145564 2024-002
    Material Weakness
  • 1145565 2024-002
    Material Weakness
  • 1145566 2024-002
    Material Weakness
  • 1145567 2024-003
    Significant Deficiency Repeat
  • 1145568 2024-003
    Significant Deficiency Repeat
  • 1145569 2024-003
    Significant Deficiency Repeat
  • 1145570 2024-004
    Significant Deficiency Repeat
  • 1145571 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $33.97M
14.850 Public and Indian Housing $8.65M
14.879 Mainstream Vouchers $6.74M
14.872 Public Housing Capital Fund $3.00M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $795,148