Finding 1154142 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-23
Audit: 367068
Organization: Adams Housing Authority (MA)
Auditor: Cbiz CPAS PC

AI Summary

  • Core Issue: The Authority failed to assess rent reasonableness in 4 cases, violating HUD requirements.
  • Impacted Requirements: The PHA must determine and redetermine reasonable rent before lease approval and rent increases.
  • Recommended Follow-Up: Implement a recertification checklist to ensure all necessary documentation is collected during tenant recertification.

Finding Text

2024-002 – SPECIAL TESTS & PROVISIONS: RENT REASONABLENESS Material Weakness/Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Voucher Cluster CRITERIA The PHA may not approve a lease until the PHA determines that the initial rent to an owner is a reasonable rent. (2) The PHA must redetermine the reasonable rent: (i) Before any increase in the rent to an owner; (ii) If there is a 10 percent decrease in the published FMR in effect 60 days before the contract anniversary (for the unit size rented by the family) as compared with the FMR in effect 1 year before the contract anniversary. (iii) If directed by HUD. The PHA may also redetermine the reasonable rent at any other time. At all times during the assisted tenancy, the rent to owner may not exceed the reasonable rent as most recently determined or redetermined by the PHA. (24 CFR 982.507). CONDITION As a result of audit procedures, we identified 4 instances where the Authority did not perform rent reasonableness. CAUSE The Authority’s system of internal controls over the participant recertification process was not sufficient to meet the requirements established by HUD. EFFECT The Authority cannot ensure that HAP payments to landlords were reasonable. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 10 from a population of 98. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority develop and implement a recertification checklist to accompany the tenant file to ensure all required documentation is obtained. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

Corrective Action Plan

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analysis is given. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

Categories

HUD Housing Programs Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1154141 2024-001
    Material Weakness Repeat
  • 1154143 2024-003
    Material Weakness Repeat
  • 1154144 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $785,763