Finding 1140048 (2024-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-03

AI Summary

  • Core Issue: The Authority is not conducting reasonable rent tests for new admissions and recertifications, violating HUD requirements.
  • Impacted Requirements: Compliance with 24 CFR sections regarding reasonable rent determinations is not being met.
  • Recommended Follow-Up: Implement internal controls and provide staff training to ensure all necessary reasonable rent tests are completed and documented.

Finding Text

Program: Housing Vouchers Cluster Requirement: The Authority must determine that the rent to owner is reasonable at the time of initial leasing. Also, the Authority must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 10 percent decrease in the published fair market rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is reasonable (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: During review of Housing Voucher new admission and recertification tenant files it was found that reasonable rent tests were not being done on the majority of the new applications and tenant recertifications. Cause: The Authority does not have the appropriate internal controls in place to ensure that Reasonable Rent tests are being documented in completed in accordance with HUD requirements. Effect: Without Reasonable Rent tests being completed, the Authority is not in compliance with HUD’s new admission and recertification requirements. Questioned Cost: Not applicable. Information: Sampling was statistically valid and a systemic problem. Prior Year Finding: New deficiency in the current year. Recommendation: It is recommended that the Authority implements and applies the appropriate controls to ensure that Reasonable Rent tests are completed and documented on all new admissions and tenant recertifications that require them. Management’s Response: An evaluation has been completed to determine the gaps in staff training on this topic. For the staff struggling with this area, step-by-step instruction has been provided and on-going weekly mentoring with the Program Manager initiated. Significant improvement in this category is anticipated. Management’s Response: An evaluation has been completed to determine the gaps in staff training on this topic. For the staff struggling with this area, step-by-step instruction has been provided and on-going weekly mentoring with the Program Manager initiated. Significant improvement in this category is anticipated.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563602 2024-003
    Significant Deficiency
  • 563603 2024-001
    Material Weakness Repeat
  • 563604 2024-002
    Material Weakness
  • 563605 2024-001
    Material Weakness Repeat
  • 563606 2024-002
    Material Weakness
  • 563607 2024-001
    Material Weakness Repeat
  • 563608 2024-002
    Material Weakness
  • 1140044 2024-003
    Significant Deficiency
  • 1140045 2024-001
    Material Weakness Repeat
  • 1140046 2024-002
    Material Weakness
  • 1140047 2024-001
    Material Weakness Repeat
  • 1140049 2024-001
    Material Weakness Repeat
  • 1140050 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.08M
14.872 Public Housing Capital Fund $971,926
14.879 Mainstream Vouchers $852,076
14.181 Supportive Housing for Persons with Disabilities $647,200
14.267 Continuum of Care Program $535,611
14.850 Public Housing Operating Fund $363,989
14.149 Rent Supplements Rental Housing for Lower Income Families $49,833
10.427 Rural Rental Assistance Payments $28,970
10.415 Rural Rental Housing Loans $17,607