Finding 1157455 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369705
Organization: Housing Authority of Mayfield (KY)

AI Summary

  • Core Issue: The Public Housing Authority (PHA) failed to adjust tenant incomes for cost of living increases during streamline re-examinations, leading to incorrect rent amounts.
  • Impacted Requirements: Annual income adjustments are mandated under federal regulations, specifically 24 CFR 982.16, even when using the streamline method.
  • Recommended Follow-Up: The PHA should implement annual income adjustments and modify procedures to ensure compliance with federal requirements.

Finding Text

Department of Housing and Urban Development 2024-001 Public Housing Tenant Files Federal Program: Public and Indian Housing, Federal Assistance Listing No. 14.850 Criteria: The PHA is required to conduct re-examinations of tenant eligibility on an annual basis. The PHA can elect to conduct complete re-examinations every three years using the streamline method. When using the streamline method, the tenant must be on a fixed income and certify that there have been no additional sources of income. The tenant income is adjusted by a cost of living adjustment (COLA) factor. Condition: During our review of twenty-two public housing tenant files, we noted the following: • Seven files were participating in the streamline re-examination process. On these seven files, the income was not adjusted for the COLA. Questioned Costs: None Context: Under 24 CFR 982.16, the PHA is required to adjust the income used in the rental computation by a COLA. The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Effect: Rent amounts charged to the tenants that were participating in the streamline process were incorrect. Cause: The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Recommendation: The PHA should adjust the amounts used in the rental computation on an annual basis. A complete re-examination is not required but the COLA should be reviewed and the rent amount adjusted if required. View of responsible officials and planned actions: We will modify our procedures to adjust the rent as required on an annual basis.

Corrective Action Plan

Department of Housing and Urban Development 2024-001 Public Housing Tenant Files Federal Program: Public and Indian Housing, Federal Assistance Listing No. 14.850 Criteria: The PHA is required to conduct re-examinations of tenant eligibility on an annual basis. The PHA can elect to conduct complete re-examinations every three years using the streamline method. When using the streamline method, the tenant must be on a fixed income and certify that there have been no additional sources of income. The tenant income is adjusted by a cost of living adjustment (COLA) factor. Condition: During our review of twenty-two public housing tenant files, we noted the following: • Seven files were participating in the streamline re-examination process. On these seven files, the income was not adjusted for the COLA. Questioned Costs: None Context: Under 24 CFR 982.16, the PHA is required to adjust the income used in the rental computation by a COLA. The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Effect: Rent amounts charged to the tenants that were participating in the streamline process were incorrect. Cause: The PHA thought that the rent did not have to be adjusted annually under the streamline method. They were adjusting the rent at the end of the three-year period. Recommendation: The PHA should adjust the amounts used in the rental computation on an annual basis. A complete re-examination is not required but the COLA should be reviewed and the rent amount adjusted if required. View of responsible officials and planned actions: We will modify our procedures to adjust the rent as required on an annual basis. Expected correction date is December 31, 2025.

Categories

HUD Housing Programs Eligibility

Other Findings in this Audit

  • 1157456 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.26M
14.872 Public Housing Capital Fund $967,788
14.850 Public and Indian Housing $766,071
14.182 Section 8 New Construction and Substantial Rehabilitation $422,211
14.239 Home Investment Partnerships Program $404,465
14.157 Supportive Housing for the Elderly $141,608