Finding 1143491 (2023-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-06-25

AI Summary

  • Core Issue: The utility allowance calculations for the Housing Choice Vouchers were inaccurate, violating federal regulations.
  • Impacted Requirements: Compliance with the 2014 Appropriations Act and HUD regulations regarding utility allowances for families, especially those with disabilities.
  • Recommended Follow-Up: Management should establish procedures and training to ensure accurate utility allowance calculations and compliance moving forward.

Finding Text

Program Name: Housing Choice Vouchers AL Number: 14.871 2023-002 Utilities Allowance Calculation - RF (2022-004) Special Test & Provisions(N) Criteria: In accordance with the 2014 Appropriations Act Section 242, the utility allowance for a family shall be the lower of: (1) The utility allowance amount for the family unit size; or (2) the utility allowance amount for the unit size of the unit rented by the family. However, upon the request of a family that includes a person with disabilities, the PHA must approve a utility allowance higher than the applicable amount if such a higher utility allowance is needed as a reasonable accommodation in accordance with HUD's regulations in 24 CFR part 8 to make the program accessible to and usable by the family member with a disability. This provision applies only to vouchers issued after the effective date of this notice (June 12, 2014) and to current program participants. For current program participants, a PHA must implement the new allowance at the family's next annual reexamination, provided that the PHA is able to provide a family with at least 60 days' notice prior to the reexamination. Condition: The above requirements were not met for the 2023, audit. Context: During the audit we selected a sample of tenants where tenants did not have an accurate utility allowance calculation. Cause: Personnel responsible for calculating the utility allowances were not informed of requirements and no internal controls were in place to ensure compliance. Effect: The Authority was in violation of the Federal Regulation which resulted in errors in calculating Housing Assistance Payments (HAP) and utility reimbursement payments. Recommendations: We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to the Housing Choice Voucher Program. Management Views: Management agrees with the finding and have outlined a plan of action in the corrective action plan section of this report.

Categories

HUD Housing Programs Cash Management Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 567048 2023-001
    Material Weakness Repeat
  • 567049 2023-002
    Material Weakness Repeat
  • 567050 2023-003
    Material Weakness Repeat
  • 567051 2023-004
    Material Weakness Repeat
  • 1143490 2023-001
    Material Weakness Repeat
  • 1143492 2023-003
    Material Weakness Repeat
  • 1143493 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $759,620
14.872 Public Housing Capital Fund $272,922
14.850 Public Housing Operating Fund $189,571