Finding 616421 (2022-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-09-28

AI Summary

  • Core Issue: One tenant file had errors in reported annual income, indicating a lack of proper verification.
  • Impacted Requirements: The Authority must document third-party verification for income, assets, and deductions as per federal regulations.
  • Recommended Follow-Up: Review and improve tenant file procedures to ensure all necessary documentation is complete and accurate.

Finding Text

2022-001 Finding ? Eligibility Federal Program ? Housing Voucher Cluster 14.871 & 14.879 ? Significant Deficiency Criteria or Specific Requirement ? The Program requires the Authority to obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516) for both family income examinations and reexaminations. Condition ? We tested forty files for eligibility and noted one file with annual income errors. We also noted the leasing and property manager did not have documentation of performing the historical internal control practice of reviewing a sample of tenant files. Cause ? Management oversight. Questioned Costs ? Undeterminable Context ? We tested compliance and internal controls on a sample of 40 tenant files out of the population of approximately 1,552 total tenants. Effect ? The tenant could be receiving HAP that is either incorrect or possibly ineligible. Recommendation ? We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure all required documentation is available to support the tenant?s eligibility. Repeat Finding ? Yes, see 2021-001. Views of Responsible Officials ? Management will review their tenant file documentation procedures to ensure controls are in place to identify missing documentation within tenant files.

Categories

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 39973 2022-001
    Significant Deficiency Repeat
  • 39974 2022-002
    Significant Deficiency Repeat
  • 39975 2022-003
    Significant Deficiency
  • 39976 2022-001
    Significant Deficiency Repeat
  • 39977 2022-002
    Significant Deficiency Repeat
  • 39978 2022-003
    Significant Deficiency
  • 39979 2022-001
    Significant Deficiency Repeat
  • 39980 2022-002
    Significant Deficiency Repeat
  • 39981 2022-003
    Significant Deficiency
  • 39982 2022-001
    Significant Deficiency Repeat
  • 39983 2022-002
    Significant Deficiency Repeat
  • 39984 2022-003
    Significant Deficiency
  • 616415 2022-001
    Significant Deficiency Repeat
  • 616416 2022-002
    Significant Deficiency Repeat
  • 616417 2022-003
    Significant Deficiency
  • 616418 2022-001
    Significant Deficiency Repeat
  • 616419 2022-002
    Significant Deficiency Repeat
  • 616420 2022-003
    Significant Deficiency
  • 616422 2022-002
    Significant Deficiency Repeat
  • 616423 2022-003
    Significant Deficiency
  • 616424 2022-001
    Significant Deficiency Repeat
  • 616425 2022-002
    Significant Deficiency Repeat
  • 616426 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $497,387
14.231 Emergency Solutions Grant Program $219,528
14.879 Mainstream Vouchers $126,946
14.896 Family Self-Sufficiency Program $120,261
14.871 Section 8 Housing Choice Vouchers $117,285
14.218 Community Development Block Grants/entitlement Grants $82,834
14.276 Youth Homelessness Demonstration Program $10,404