Finding 592684 (2022-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2022-12-14
Audit: 21563
Organization: Pontiac Housing Commission (MI)

AI Summary

  • Core Issue: Deficiencies were found in 30 Housing Choice Voucher Program participant files, including missing recertifications and documentation.
  • Impacted Requirements: Non-compliance with 24 CFR § 982 standards for participant file maintenance.
  • Recommended Follow-Up: Review and improve internal controls for tenant file management and standardize documentation processes.

Finding Text

2022-1 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files In a sample of Thirty (30) Housing Choice Voucher Program Participant files, the following deficiencies were noted: 3 files lacked timely annual recertification 6 files lacked support for 3rd party income verification 4 files lacked signed and dated 9886 for all adults 8 files lacked rent reasonableness for contract rent increase 3 files lacked new move in documentation 1 file lacked 214 citizenships for all adults CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 982 requirements for HCVP participant file maintenance. 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 and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 16242 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $1.51M
14.872 Public Housing Capital Fund $1.39M
14.870 Resident Opportunity and Supportive Services - Service Coordinators $75,000
14.871 Section 8 Housing Choice Vouchers $23,130
14.879 Mainstream Vouchers $21,444