Finding Text
2022-003: Statement of Condition ? For the Low Rent Public Housing, we reviewed 40 tenant files (recertification files and new tenant files) for fiscal year ended March 31, 2022. We reviewed 5 files for tenants who moved out during the fiscal year ended March 31, 2022. The selected files represented a sample of all files in the three AMPS. We noted 1 instance in which social security income was incorrectly calculated in determining total tenant income. Criteria ? Per the Public Housing Occupancy Guidebook (Section 3.9), ?The gross amount of social security benefit income, prior to Medicare or other deductions, must be counted as income??. Effect ? For the file referenced above, social security benefits were not included in the calculation. The net effect of this error was to understate tenant rental income by $135 per month. Cause ? Incorrect procedures were followed in regards to calculating total tenant income. Identification of a repeat finding ? This is a repeat finding from the immediate previous audit, 2021-003. Recommendation ? Procedures surrounding tenant rent calculation processes should be strengthened.