Finding 977738 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-06-20
Audit: 309343
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The Agency failed to review participant rent assessments during intake, leading to noncompliance with federal regulations.
  • Impacted Requirements: This finding violates 24 CFR 578.77, which mandates proper review of tenant income certifications.
  • Recommended Follow-Up: Implement regular spot checks on participant files to ensure compliance with program requirements.

Finding Text

Calculation of Participant Portion of Rent Review Significant Deficiency U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Passed through Massachusetts Balance of State Program, Executive Office of Housing and Livable Communities ALN #: 14.267 Federal Award Identification #: MA0243L1T162215 Condition: Participant reassessment for their portion of the rent was not reviewed by the Agency during the participant intake process. Criteria: 24 CFR 578.77 Questioned Costs: $0 Context: Out of 25 participants tested, there were two participants who did not have proper review and approval of the tenant income certification calculation. Cause: Due to turnover in staffing at one location, there was a gap in the review and approval of the tenant income certification forms. Effect: Noncompliance with federal requirements. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that periodic spot checks be completed on participant files to ensure that program requirements are being met. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Significant Deficiency

Other Findings in this Audit

  • 401296 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $387,770
14.267 Continuum of Care Program $224,955