Core Issue: Deficiencies found in tenant files for Low Income Public Housing, including missing income support documentation and citizenship forms.
Impacted Requirements: Non-compliance with 24 CFR requirements for Public Housing Authority (PHA) file management.
Recommended Follow-Up: Review and improve internal controls over tenant file documentation and standardize file organization by FY 2024.
Finding Text
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files
In a sample of Forty (40) Low Income Public Housing (LIPH) tenant files the following deficiencies were noted:
2 files lacked 3rd Party Income support and correct calculation
1 file lacked signed and dated 9886 and 214 Citizenship forms
Assistance Listing #: 14.850
Questioned Costs: None
Criteria: 24 CFR requirements for PHA file requirements.
Cause/Effect: The Authority’s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements.
Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information.
Reply: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024.
Categories
HUD Housing ProgramsInternal Control / Segregation of Duties