Finding 946272 (2021-017)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2024-02-20
Audit: 291368
Auditor: Icl LLC

AI Summary

  • Core Issue: Missing essential tenant eligibility documentation for HUD’s rent subsidy program.
  • Impacted Requirements: Compliance with HUD’s guidelines for tenant applications, rights acknowledgment, background checks, and financial documentation.
  • Recommended Follow-Up: Ensure all required eligibility documents are obtained and maintained in tenant files to meet HUD standards.

Finding Text

Criteria: Owners who participate in HUD’s rent subsidy program are responsible for accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD. Conditions: During our testing of Tenant Eligibility for Southward Rosa, Unit#503, and Move-In Date 6/01/2021, the following documentation was missing from the tenant file for examination purposes: 1. Signed tenant application. 2. Acknowledgment of the resident's rights and responsibilities. 3. Citizenship Declaration. 4. Criminal and drug background checks as well as sex offender registration. 5. HUD model lease and addendums signed by tenant and management 6. Form HUD-50059 Owner’s Certificate of Compliance with HUD’s Tenant Eligibility and Rent Procedures to determine if the initial certification was completely correct and accurate. 7. Supporting documentation for the computation of the tenant’s contribution toward rent and utilities and the subsidized portion of the tenant’s monthly rent was properly calculated. 8. Six months of bank statements. 9. Supporting documentation for payment of security and 1st-month rent. Effect: The Project was not in compliance with HUD’s rent subsidy program in the determination of tenant eligibility. Cause: Due to the turnover of the Management Agent and Property Management Staff, there was a lack of internal control in tenant eligibility documentation. Context: A sample of four tenant files was for Testing of Eligibility, in which one instance in which the majority of eligibility documentation was missing from the tenant file. Recommendation: We recommend that the Project obtain all eligibility documentation missing from the tenant files. Views of Responsible Officials and Corrective Action Plan: No disagreements with the audit finding.

Categories

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369814 2021-001
    Material Weakness
  • 369815 2021-002
    Material Weakness Repeat
  • 369816 2021-003
    Material Weakness Repeat
  • 369817 2021-004
    Material Weakness
  • 369818 2021-005
    Material Weakness Repeat
  • 369819 2021-006
    Material Weakness Repeat
  • 369820 2021-007
    Material Weakness
  • 369821 2021-008
    Material Weakness
  • 369822 2021-009
    Material Weakness
  • 369823 2021-010
    Material Weakness
  • 369824 2021-011
    Material Weakness
  • 369825 2021-012
    Material Weakness Repeat
  • 369826 2021-013
    Material Weakness
  • 369827 2021-014
    Material Weakness
  • 369828 2021-015
    Material Weakness
  • 369829 2021-016
    Material Weakness
  • 369830 2021-017
    Material Weakness
  • 369831 2021-018
    Material Weakness
  • 369832 2021-019
    Material Weakness
  • 369833 2021-020
    Material Weakness
  • 369834 2021-021
    Material Weakness
  • 369835 2021-022
    Material Weakness
  • 946256 2021-001
    Material Weakness
  • 946257 2021-002
    Material Weakness Repeat
  • 946258 2021-003
    Material Weakness Repeat
  • 946259 2021-004
    Material Weakness
  • 946260 2021-005
    Material Weakness Repeat
  • 946261 2021-006
    Material Weakness Repeat
  • 946262 2021-007
    Material Weakness
  • 946263 2021-008
    Material Weakness
  • 946264 2021-009
    Material Weakness
  • 946265 2021-010
    Material Weakness
  • 946266 2021-011
    Material Weakness
  • 946267 2021-012
    Material Weakness Repeat
  • 946268 2021-013
    Material Weakness
  • 946269 2021-014
    Material Weakness
  • 946270 2021-015
    Material Weakness
  • 946271 2021-016
    Material Weakness
  • 946273 2021-018
    Material Weakness
  • 946274 2021-019
    Material Weakness
  • 946275 2021-020
    Material Weakness
  • 946276 2021-021
    Material Weakness
  • 946277 2021-022
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.81M
14.195 Section 8 Housing Assistance Payments Program $670,112