Finding Text
2023-005 – Eligibility
Federal Program Information:
Funding Agency: U.S. Department of the Treasury
Title: Homeowner Assistance Fund Program (HAF)
Assistance Listing Number: 21.026
Award Period: October 1, 2022 – September 30, 2023
Criteria: To receive assistance under the HAF program, homeowners must have experienced a financial
hardship after January 21, 2020 and have an income less equal to or less than 150% of the area median
income or 100% of the median income for the United States, whichever is greater.
Condition: During our assessment of 19 homeowners that received assistance, we found the following:
• One homeowner had a household income greater than the income eligibility limits. The homeowner
had a household income of 118% and 113% of the median incomes for the local area and United
States, respectively.
• 19 homeowners did not have an application and other documentation attesting to the financial
hardship experienced.
• One homeowner did not have documentation to support the income eligibility determination
performed by the Entity.
Questioned Costs: None
Context: 19 out of 19 homeowners tested that received assistance under the HAF program.
Cause and Effect: The Entity did not follow its internal controls for ensuring homeowners were
appropriately screened for income eligibility and for ensuring adequate documentation was maintained to
support all eligibility requirements were met by applicants. As a result, NPHE was not in compliance with
the eligibility requirements of the HAF program.
Auditors’ Recommendation: Improve internal controls to ensure all HAF program eligibility requirements
are met and documented for all applicants. This includes developing policies and procedures for
maintaining and retaining applications for assistance and other source documentation to support the
eligibility determination process conducted.
Management’s Response: Nambe Pueblo Housing Entity (NPHE) will develop comprehensive policies and
procedures for maintaining and retaining applications for assistance, as well as all other source
documentation necessary to support the eligibility determination process. This initiative aims to ensure
accuracy, transparency, and compliance with regulatory requirements throughout the eligibility assessment.
The enhanced documentation process will provide a robust framework to verify applicant eligibility,
maintain records for auditing purposes, and improve overall operational efficiency.
Responsible Party: Interim Executive Director
Anticipated Completion: July 2024