Finding Text
FINDING 2022-001 ? MISSING TENANT FILE FEDERAL PROGRAM: ALN 14.871 Section 8 Housing Choice Voucher Program, US Department of Housing and Urban Development. COMPLIANCE REQUIREMENTS: Eligibility TYPE OF FINDING: Non-compliance and significant deficiency in internal controls over compliance. CRITERIA: In accordance with the OMB Compliance Supplement for 14.871, Eligibility, the PHA must retain tenant files for at least three years. (24 CFR section 982.158) CONDITION: We noted an instance where a tenant?s files were unable to be located. The tenant was participating in the program during the fiscal year under audit and therefore the PHA was required to retain files for them. CAUSE: The PHA discovered that the files for the tenant were missing and attempted to reach out to the client to reconstruct the file. The tenant decided to leave the program and the PHA was unable to reconstruct the file. EFFECT: The authority is in non-compliance with the requirements outlined in 24 CFR section 982.158. QUESTIONED COSTS: None. CONTEXT: The authority had approximately 152 tenants participating in the program during the fiscal year. Of these, we reviewed 40 tenant files and found 1 instance of non-compliance. We believe this to be an isolated instance and do not project any non-compliance to the rest of the population. RECOMMENDATION: We recommend that management implement monitoring procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees.