Finding Text
Findings reference number: 2023-001 Title and AL Number of Federal Program: Section 8 Housing Assistance (AL 14.195) Type of finding: Federal Award. Resolution Status: In progress Population size: N/A Sample size: N/A Repeat finding: No. Criteria: Controls should be in place so that all income, assets, expenses, deductions, family characteristics, and circumstances affecting family eligibility of level of assistance are verified, and tenant rent calculations are reviewed for accuracy. Statement of Condition: During our testing of eligibility, we found that incorrect amounts of tenant income and expenses were used in the computation of tenant rent and HUD assistance in three of the tenants selected for testing. Cause: The move-in certifications are not being thoroughly reviewed for accuracy. Effect: The amounts of tenant rent and HUD assistance may be understated or overstated. Noncompliance code: R Questioned costs: None. Reporting views of officials: Management agrees with the finding. The staff responsible for tenant certification is still being trained. Contract number: 114-11440. Context: The amounts of income and expenses used for calculation of tenant rent and HUD assistance did not match the amounts shown in the source documents provided by the tenant. Recommendation: Management should conduct a complete review of certification of all move-in tenants. Auditors' summary of auditee's comments: They are in agreement, and will conduct a periodic review of certifications. Completion date: 5/31/2024 Response: Management will conduct a review of the tenant rent and HUD assistance for all move-in tenants and prepare recertifications in case of errors. Training and experience will also improve the accuracy of the staff handling tenant certifications.