Finding Text
Information on Universe Population Size : Population size was 56 files .
Sample Size Information : Ten tenant files were tested.
Criteria: HUD requires that tenant income has been calculated properly.
Condition: Tenant rent and tenant assistance were not correct.
Cause: Oversight by property manager.
Effect: Tenant portion and HUD portion of rent were inaccurate.
Context: Auditor selected tenant files to test the tenant eligibility, income and allowable
expenses and noted multiple files in which the income and/or expenses were not calculated
correctly.
Recommendation: A procedure be implemented to ensure that all tenant income and
expenses are calculated correctly.