EIN: 431679933
UEI: GNZZQ4JEG983
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 29, 2023 (1246 days ago).
What is a management decision? →We tested a sample of 40 tenant files and identified one instance of noncompliance related to the calculation of adjusted annual income when determining the tenant assistance. A tenant who is temporarily placed in a nursing home is only allowed to receive assistance up to 180 days. Additionally, only half of the nursing home expenses should have been used in the housing assistance payment calculation. The Agency was not notified until almost a year later that the tenant was still in the nursing home, at which time the assistance was terminated. Criteria: The Agency's internal control system should be properly designed to ensure that only allowable medical assistance be used in the calculation of adjusted annual income when determining the tenant assistance. This process should include follow-up on the tenant's living situation on a timely basis. Effect: Failure to properly use the correct criteria for determining the allowable medical assistance could result in the tenant assistance being more than allowed. Statistical sampling was not used in testing. Cause and Condition: The Agency manually input the incorrect medical assistance number by using the full year rather than half year while the tenant was in the nursing home. The Agency also failed to follow-up with the tenant after 180 days to determine if the tenant was still living in the nursing home. Questioned Costs: $2,764. Repeat Finding: No. Recommendation: We recommend management review their internal control procedures for calculation of housing assistance for tenants who are moved into a nursing home for rehabilitation. Additionally, a procedure should be implemented to follow up when 180 days has passed to determine if the housing assistance should be terminated. Views of Responsible Officials: Management agrees with this finding and their response is included in this corrective action plan.
Show full finding ▾Hide full finding ▴Condition: We tested a sample of 40 tenant files and identified one instance of noncompliance related to the calculation of adjusted annual income when determining the tenant assistance. A tenant who is temporarily placed in a nursing home is only allowed to receive assistance up to 180 days. Additionally, only half of the nursing home expenses should have been used in the housing assistance payment calculation. The Agency was not notified until almost a year later that the tenant was still in the nursing home, at which time the assistance was terminated. Criteria: The Agency's internal control system should be properly designed to ensure that only allowable medical assistance be used in the calculation of adjusted annual income when determining the tenant assistance. This process should include follow-up on the tenant's living situation on a timely basis. Effect: Failure to properly use the correct criteria for determining the allowable medical assistance could result in the tenant assistance being more than allowed. Statistical sampling was not used in testing. Cause and Condition: The Agency manually input the incorrect medical assistance number by using the full year rather than half year while the tenant was in the nursing home. The Agency also failed to follow-up with the tenant after 180 days to determine if the tenant was still living in the nursing home. Questioned Costs: $2,764. Repeat Finding: No. Recommendation: We recommend management review their internal control procedures for calculation of housing assistance for tenants who are moved into a nursing home for rehabilitation. Additionally, a procedure should be implemented to follow up when 180 days has passed to determine if the housing assistance should be terminated. Views of Responsible Officials: Management agrees with this finding and their response is included in this corrective action plan.
The Phelps County Public Housing Agency respectfully submits the following corrective action plan for the year end June 30, 2021. The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding Number: 2021-001 Federal Program: Section 8 Housing Choice Voucher Program?CFDA # 14.871 Finding Criteria/Cause and Condition: One instance of noncompliance was identified during review/sample testing of tenant files. A tenant who is temporarily placed in a nursing home can continue to receive assistance up to 180 days. At the end of that term, rental assistance eligibility must be reviewed and, if necessary, the housing assistance recalculated. Only half of the nursing home expenses should be used in the calculation of housing assistance payment. Failure to properly input the correct allowable medical assistance could result in the tenant housing assistance being more than allowed. The Agency was notified almost a year later that the tenant was still in the nursing home. Assistance was terminated immediately following the notification. The Agency incorrectly input the medical assistance for the full year and failed to follow-up with the tenant after 180 days to see if tenant was still in the nursing home. This error resulted in a $2,764 overpayment of housing assistance. Status: Corrective action to terminate assistance was taken immediately at renewal and following notification that tenant was still in the nursing home. This corrective action was completed prior to the on-site audit fieldwork. Corrective Action Plan: The Phelps County PHA management will implement a review process to include an action item being placed on a tenant file when a tenant enters a nursing home for rehabilitation. The action item will require automatic follow up in 180 days and appropriate review of tenant eligibility and recalculation of housing assistance payments. This process will ensure that the appropriate follow up to determine the number of days allowed is not exceeded. Management will review this process immediately with all administrative staff to ensure the process is adhered to in future, similar, situations. Management will review this process with housing staff no less than annually going forward. This topic will be made a part of the training program for newly hired housing staff. If questions arise regarding this plan, please contact MRPC Executive Director, Bonnie Prigge, MRPC Housing Program Manager, Donald Keeney, or MRPC Fiscal Officer, Linda Loughridge, at 573-265-2993.
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