Finding Text
Eligibility Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to eligibility and reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Condition: Aurora Housing Authority?s controls in place for completing reexaminations were not in place during 2022. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The lack of controls resulted in many of the tenants not being reexamined during 2022 and HAP paid was paid using the last certification. Questioned Costs: Unknown Context/Sampling: A non-statistical sample of 40 transactions were selected for testing and 18 of the 40 selections did not have a recertification completed during 2022. Had the program ended in September as originally expected 8 of the 18 selections would not have needed reexaminations. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of required annual re-certifications. View of Responsible Officials: Management agrees with the finding.