Finding 1153459 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-09-19
Audit: 366709
Organization: Cheboygan Housing Commission (MI)

AI Summary

  • Core Issue: Two tenant files showed unreasonable rent calculations, and four files lacked any documentation for these calculations.
  • Impacted Requirements: The Housing Commission failed to meet HUD guidelines for reasonable rent assessments due to inadequate documentation and late calculations.
  • Recommended Follow-Up: Improve internal controls and ensure timely and accurate rent calculations to prevent overpayments to landlords.

Finding Text

Tenant Files – Reasonable Rent Calculations Criteria: Housing Commissions are required to determine that the rent paid to the owner is reasonable in comparison to rent for other comparable unassisted units. The determination must consider unit attributes such as the location, quality, size, unit type, and age of the unit, and any amenities, housing services, maintenance, and utilities provided by the owner. Condition: Of the 12 tenant files that were examined, 2 of the tenant files contained a reasonable rent calculation that concluded the rent being charged was deemed to not be reasonable. Of the 12 tenant files that were examined, 4 of the tenant files did not contain documentation of a reasonable rent calculation. Of the 12 tenant files that were examined, 6 of the tenant files did contain documentation of a reasonable rent calculation however, the calculation did not occur until July 2025 (after the end of the Housing Commission’s fiscal year). Cause: The Housing Commission experienced turnover in key positions responsible for performing essential duties, including maintaining tenant files near the beginning of the fiscal year. This turnover resulted in the Housing Commission not having adequate controls in place to ensure that all required information was included in the tenants’ file, along with ensuring that accurate information was used in calculating the tenants’ monthly rent. Effect: As a result of this condition, the Housing Commission lacks internal controls over the process for ensuring that tenant rent reasonableness is properly calculated. This situation could result in landlords being paid rent that exceeds guidelines established by HUD.

Corrective Action Plan

The current Occupancy Specialist is developing a training and implementation plan to ensure that rent reasonableness calculations are performed in a timely manner and in accordance will all applicable HUD requirements. The Executive Director is developing controls and procedures to ensure that tenant files are reviewed for compliance with regulatory citations and ensure that supportive documentation of rent reasonableness calculations and other required paperwork is included in the tenant files.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1153458 2025-001
    Material Weakness Repeat
  • 1153460 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $476,925
14.872 Public Housing Capital Fund $198,294
14.850 Public Housing Operating Fund $116,921