Finding Text
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.