Finding 981145 (2023-001)

Finding 2023-001: Missing Tenant Income Information Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Assistance Listing Number: 14.850 Compliance Requirement: Eligibility Criteria: Per 2 CFR, PHAs are required to obtain and document third party verification of reported family annual income. Condition: The Authority was unable to locate income verification documentation as well as reported the incorrect income amount on the Family Report. Context: Out of the 60 tenant files reviewed for income verification, 2 files did not have the documentation verifying income and 3 files did not have the correct income amount on the Family Report. Effect: The Authority did not verify income properly. Cause: The Authority did not have the proper controls in place to ensure tenant income was verified correctly. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the recertifications include the correct income amount and is adequately retained in the Authority’s files. Views of Responsible Officials: The Authority agrees with the finding.