NASHVILLE SUPPORTIVE HOUSING

NASHVILLE SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 086-HD016 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2020 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2020-001: SECTION 811, CFDA 14.181 Condition: One of the tenant files tested contained a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Criteria: The medical expense deduction should be computed accurately based on information provided by the tenant. Effect: During the Project collected $7 more HUD subsidy on this tenant than it should have. Context: A sample of tenant files was selected for testing the medical expense deduction in the process of computing the tenant share of monthly rent. The test found a calculation that was not in compliance. The details and results of the sample are as follows: Number Dollars Population 17 N/A Sample 2 N/A Not in Compliance 1 N/A Questioned Costs $7 Cause: There was an error in interpreting some information provided by the tenant during the certification process. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. Tenant rent was recomputed in January 2021 and the excess HUD subsidy will be repaid on the April 2021 voucher. Total-Department of Housing and Urban Development $7 Non-compliance code: R