Finding Text
Criteria: The Housing Authority is responsible for calculating the tenant’s rents based on the tenant’s adjusted annual
income and for verifying the tenant’s annual income.
Condition: During the audit we noted that three of the tenant files tested were missing a recertification of income/tenant
rent calculations, missing verification documents, and incorrect rent amounts entered into the accounting software. This
resulted in improper tenant rent charges during the year.
Cause: The Housing Authority did not adequately monitor the rent roll and tenant files to determine that tenant rents were
accurate and that the current rent amount was entered into the accounting software.
Effect or Potential Effect: Some tenants were charged inaccurate rent amounts during the year.
Recommendation: The Housing Authority should have another employee review the tenant’s file and verify that the
tenant’s file being properly maintained and that the tenant’s rent is calculated properly. The employee reviewing the files
should be someone other than the employee performing the recertification.