Finding 1076053 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-09-30

AI Summary

  • Core Issue: Four out of five tenant files had rental rates exceeding the HAP contract due to a property manager's input error.
  • Impacted Requirements: Annual income reexaminations and correct tenant payment calculations are not being followed, leading to overstatements in rent and assistance.
  • Recommended Follow-Up: Implement a secondary review process for contract rate inputs to prevent future errors.

Finding Text

Title and Assistance Listing Number of Federal Program: 14.157 Supportive Housing for the Elderly (Section 202); Type of Finding: Federal Award Finding; Finding Resolution Status: In process; Information on Universe and Population Size: 44 tenant files; Sample Size Information: 5 tenant files, Was the error discovered as a result of a sampling procedure? Yes, Sample size: 5, Dollar amount: $ 3,485; Identification of Repeat Finding and Finding Reference Number: Not a repeat finding.; Criteria: In accordance with eligibility and to determine whether total tenant rent payment were calculated in accordance with program requirements, the owner is responsible for annually reexamining incomes of households occupying assisted units and making appropriate adjustments to the tenant payment and the project rental assistance payment.; Statement of Condition: Four of the tenant files selected for review were charged with rental rates higher than the HAP contract.; Cause: Property manager error on contract rate input.; Effect or Potential Effect and Perspective: Overstatement of rent received and housing assistance for tenants.; Auditor Non-Compliance Code: R - Section 8 program administration; Questioned Costs: $9,504, If the value for account S3800-035 is "G" or "H", then this value must be greater than zero.; Reporting Views of Responsible Officials: Management and ownership agreed with the finding and has implemented a corrective action plan.; Please identify the property(s) and associated questioned costs this finding applies to: Arbor Ridge Apartments; FHA/Contract Number: 126-EE027; Context: As noted above, the issue noted was found in 4 out of 5 files.; Recommendation: Management and ownership should ensure that contract rates are properly inputted in the system by implementing a secondary review of files.; Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management and ownership agrees with the auditor.; Response Indicator: Agree; Completion Date: 9/23/2024; Response: Ownership agreed with the finding and has implemented a corrective action plan.

Categories

Questioned Costs Eligibility HUD Housing Programs Reporting

Other Findings in this Audit

  • 499610 2023-001
    Significant Deficiency
  • 499611 2023-001
    Significant Deficiency
  • 1076052 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $158,741