Finding 1120516 (2024-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: The Authority failed to provide adequate income documentation for low-income families, leading to compliance issues with federal eligibility requirements.
  • Impacted Requirements: Compliance with eligibility criteria under the 1937 Housing Act was not met, affecting the accuracy of tenant rent calculations.
  • Recommended Follow-Up: The Reno Housing Authority should enhance monitoring controls to ensure accurate income reporting and obtain necessary third-party verification.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: NV001VO - 2024 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Eligibility Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: Beneficiaries must be “low-income families,” as defined in Section 3(b)(2) of the 1937 Housing Act (42 USC 1437a(b)(2)) (Section 204(b) of Pub. L. No. 104-134 (42 USC 1437f (note))). Condition: The Authority was unable to provide adequate income supporting documentation. Questioned costs: Unable to determine. Context: Exceptions were noted in 5 out of 40 files tested for eligibility requirements. For 2 of the 40 files tested for public housing eligibility, the tenants change in income was not updated in the HUD-50058. For 3 of 40 files tested for public housing eligibility, a portion of the tenant’s income was not supported by 3rd party documentation. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent may have been miscalculated due to using stale/inaccurate information in the rent calculation. Repeat Finding: No. Recommendation: We recommend that Reno Housing Authority reviews the controls in place to ensure that income entered into the HUD-50058 is accurate and supported through 3rd party verification.

Categories

HUD Housing Programs Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 544074 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $33.45M
14.195 Project-Based Rental Assistance (pbra) $28.27M
14.871 Section 8 Housing Choice Vouchers $1.38M
21.027 Coronavirus State and Local Fiscal Recovery Funds $950,000
14.870 Resident Opportunity and Supportive Services - Service Coordinators $131,222
32.008 Affordable Connectivity Program $10,097