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.