Finding Text
Finding 2022-001 ? Public Housing Tenant Files ? Eligibility ? Internal Control over Tenant Files ? Noncompliance and Significant Deficiency Low Income Public Housing ? Subsidy ? ALN #14.850 Condition & Cause: Our review of fifty (50) Public Housing tenant files revealed that there was a total of eleven (11) income-related errors, which represent 22% of the total files examined. We were able to numerically extrapolate ten (10) of these errors to the Public Housing population. These consisted mainly of improper deductions, omissions of income on the 50058, and improper annualization of income. The remaining one (1) file error was a result of lack of verification of income. Based on our extrapolation, we feel that the Housing Authority has a significant deficiency in this area of compliance. Criteria: The Code of Federal regulations, the Housing Authority?s ACOP, and specific HUD guidelines in documenting and maintaining the Public Housing tenant files. Effect: The failure to properly calculate the dwelling rental income charged to a resident can result in a misstatement of operating income and corresponding operating subsidy earned by the Housing Authority. Recommendation: We recommend that the Agency conduct a thorough tenant file audit of existing tenants in the Public Housing program to determine whether there are any misstatements of rental income. We also recommend that the Agency increase their monitoring and review of the Public Housing program files to determine whether occupancy specialists need additional training or procedures added to ensure compliance. Questioned Costs: None Repeat Finding: Yes Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.