Finding 1061468 (2019-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2019
Accepted
2024-08-23

AI Summary

  • Core Issue: Missing utility allowance forms in tenant files violate 24 CFR Section 982.517.
  • Impacted Requirements: Public Housing Authorities must maintain and update utility allowance schedules annually, especially after significant rate changes.
  • Recommended Follow-Up: Develop procedures with HACCC to ensure all required documentation is consistently maintained in tenant files.

Finding Text

Finding SA2019-002: Missing Utility Allowance Forms AL number: 14.871 AL Title: Housing Voucher Cluster - Section 8 Housing Choice Vouchers Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification number and year: CA010 (2019) Criteria: 24 CFR Section 982.517 requires Public Housing Authorities (PHA) maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised. Condition: We examined sixty Section 8 tenant files for new and existing tenants, and noted three instances in which there were no utility allowance schedule included in the tenant’s file for fiscal year 2019. Effect: The Housing Authority is not in compliance with the requirements as stated in 24 CFR Section 982.517. Cause: It was noted the missing allowance schedules were due to staff oversight. Identification as a repeat finding: Yes. Since fiscal year 2017. Recommendation: The Housing Authority must develop procedures to ensure required documentation is properly maintained for all tenant files. Since the Housing Authority transferred the Housing Choice Vouchers (HCV Section 8) program to the Housing Authority of the County of Contra Costa (HACCC) on July 1, 2019, the Housing Authority should work with the HACCC to determine how to address the recommendation. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the Housing Authority.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 485025 2019-001
    Material Weakness Repeat
  • 485026 2019-002
    Material Weakness Repeat
  • 485027 2019-003
    Material Weakness Repeat
  • 485028 2019-004
    Material Weakness Repeat
  • 485029 2019-005
    Material Weakness Repeat
  • 485030 2019-006
    Material Weakness Repeat
  • 485031 2019-007
    Material Weakness
  • 485032 2019-008
    Material Weakness
  • 485033 2019-008
    Material Weakness
  • 485034 2019-009
    Material Weakness
  • 485035 2019-010
    Material Weakness
  • 485036 2019-011
    Material Weakness
  • 1061467 2019-001
    Material Weakness Repeat
  • 1061469 2019-003
    Material Weakness Repeat
  • 1061470 2019-004
    Material Weakness Repeat
  • 1061471 2019-005
    Material Weakness Repeat
  • 1061472 2019-006
    Material Weakness Repeat
  • 1061473 2019-007
    Material Weakness
  • 1061474 2019-008
    Material Weakness
  • 1061475 2019-008
    Material Weakness
  • 1061476 2019-009
    Material Weakness
  • 1061477 2019-010
    Material Weakness
  • 1061478 2019-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $26.98M
14.850 Public and Indian Housing $1.69M
14.872 Public Housing Capital Fund $539,103