Finding 1143492 (2023-003)

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

AI Summary

  • Core Issue: The Housing Authority failed to conduct required rent reasonableness analyses for the Housing Choice Voucher Program during the audit year.
  • Impacted Requirements: Compliance with federal regulations regarding rent determination at initial leasing and contract anniversaries was not met.
  • Recommended Follow-Up: Management should establish procedures to ensure future compliance with rent reasonableness requirements.

Finding Text

Program Name: Housing Choice Vouchers AL Number: 14.871 2023-003 Rent Reasonableness - RF (2022-005) Special Test & Provisions(N) Criteria: The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA 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 five 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 a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: The above requirements were not met for the 2023 audit. Context: During the audit year a reasonableness analysis was not completed for participants. Cause: The Housing Authority did have a payment standard in place, however, they did not complete rent reasonableness analysis. Effect: The Authority was in violation of the Federal Regulation which could have resulted in overpayment of Housing Assistance Payments (HAP). 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 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
  • 1143491 2023-002
    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