Core Issue: Deficiencies were found in 4 out of 25 Section 8 participant files, including missing annual recertifications and income verification.
Impacted Requirements: Non-compliance with 24 CFR § 982.405 regarding timely recertifications and documentation standards.
Recommended Follow-Up: Review and strengthen internal controls over tenant file recertifications to ensure compliance with HUD requirements.
Finding Text
2023-002 Condition: Deficiencies Noted in Examination of Section Eight Participant Files
In a sample of Twenty-five (25) Section 8 Participant files the following deficiencies were noted:
3 files lacked timely annual recertifications FY 2023
1 file lacked support for income reported on the EIV
Assistance Listing #: 14.871
Questioned Costs: None
Criteria: 24 CFR § 982.405 requirements for PHA initial and periodic unit inspection.
Cause/Effect: The Authority’s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements.
Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications.
Reply: We concur with this finding and the Auditor’s recommendation.
Categories
HUD Housing ProgramsInternal Control / Segregation of Duties