Finding 596619 (2022-005)

-
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: Inadequate review of income eligibility documentation led to errors in tenant rent calculations.
  • Impacted Requirements: Compliance with 24 CFR regulations on income verification and tenant rent payment calculations was not met.
  • Recommended Follow-Up: Strengthen internal control procedures for reviewing eligibility documentation to prevent future errors.

Finding Text

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding number: 2022-005 Federal Program: Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers Category: Compliance and Internal Control ? Eligibility Criteria or specific requirement: 24 CFR part 5, subpart F sections 5.601, 982.201, 982.515 and 982.516 determine whether income eligibility and calculate the tenant?s rent payment were made using the documentation from a third-party verification. Condition: In testing compliance with the eligibility requirements related to income-eligibility and tenant?s rent payment, we noticed the following from the sample of sixty (60) files: ? In one (1) instance the participant?s pay stubs used as evidence of the income determination were for salaries received in 2020 when it should have been salary stub for 2021. ? Two (2) of the files examined did not have the last certification of the Nutrition Assistance Program (PAN) used in form 50058 to document total annual family income. ? In one (1) of the files examined the annual income received by the participant and documented in form 50058 was not properly calculated since the computation was made on a monthly basis instead of a weekly basis as the income was actually received by the participant. Questioned cost: No questioned costs were identified. Perspective information: We selected sixty (60) files of new tenants during 2021-2022 fiscal year from the Section 8 waiting lists. Cause: The Administration?s review process of the eligibility documentation in the files was not effective in these cases. Effect: Any error in income calculation and with the evidence presented by the participants could lead to wrong eligibility determination. Recommendation: We recommend the Administration to reinforce their internal control procedures in the review of the eligibility determination to avoid similar situations in the future. Views of responsible officials and planned corrective action: See Administration?s corrective action plan.

Categories

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Other Findings in this Audit

  • 20174 2022-003
    - Repeat
  • 20175 2022-001
    Significant Deficiency Repeat
  • 20176 2022-002
    Significant Deficiency Repeat
  • 20177 2022-005
    -
  • 20178 2022-004
    Significant Deficiency
  • 596616 2022-003
    - Repeat
  • 596617 2022-001
    Significant Deficiency Repeat
  • 596618 2022-002
    Significant Deficiency Repeat
  • 596620 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $319.54M
14.872 Public Housing Capital Fund $88.94M
14.871 Section 8 Housing Choice Vouchers $77.55M
21.023 Emergency Rental Assistance Program $23.89M
97.088 Disaster Assistance Projects $1.42M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.04M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $615,415
14.879 Mainstream Vouchers $65,847
16.609 Project Safe Neighborhoods $43,154