Finding 1160166 (2023-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-10-08

AI Summary

  • Core Issue: Eight tenant files lacked documentation proving that the rent was reasonable during changes, violating program requirements.
  • Impacted Requirements: The Authority must assess rent reasonableness at initial leasing, during contract changes, and at specific anniversaries.
  • Recommended Follow-Up: The Authority should improve procedures for maintaining tenant files to ensure all necessary documentation is consistently available.

Finding Text

Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to determine that the rent to owner is reasonable at the time of initial leasing and 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 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition – We noted eight tenant files that did not have documentation of rent reasonableness at the time of a change. Cause – Management Oversight. Questioned Costs – Not applicable Context – We tested compliance on a sample of 40 tenant files out of the population of approximately 1,640 total tenants. Effect – The rent may not be reasonable. Recommendation – We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding – Yes – see 2022-003. Views of Responsible Officials – The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files.

Corrective Action Plan

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1160155 2023-004
    Material Weakness Repeat
  • 1160156 2023-004
    Material Weakness Repeat
  • 1160157 2023-004
    Material Weakness Repeat
  • 1160158 2023-004
    Material Weakness Repeat
  • 1160159 2023-005
    Material Weakness Repeat
  • 1160160 2023-005
    Material Weakness Repeat
  • 1160161 2023-005
    Material Weakness Repeat
  • 1160162 2023-005
    Material Weakness Repeat
  • 1160163 2023-006
    Material Weakness Repeat
  • 1160164 2023-006
    Material Weakness Repeat
  • 1160165 2023-006
    Material Weakness Repeat
  • 1160167 2023-007
    Material Weakness Repeat
  • 1160168 2023-007
    Material Weakness Repeat
  • 1160169 2023-007
    Material Weakness Repeat
  • 1160170 2023-007
    Material Weakness Repeat
  • 1160171 2023-008
    Material Weakness Repeat
  • 1160172 2023-008
    Material Weakness Repeat
  • 1160173 2023-008
    Material Weakness Repeat
  • 1160174 2023-008
    Material Weakness Repeat
  • 1160175 2023-009
    Material Weakness Repeat
  • 1160176 2023-009
    Material Weakness Repeat
  • 1160177 2023-009
    Material Weakness Repeat
  • 1160178 2023-009
    Material Weakness Repeat
  • 1160179 2023-010
    Material Weakness Repeat
  • 1160180 2023-010
    Material Weakness Repeat
  • 1160181 2023-010
    Material Weakness Repeat
  • 1160182 2023-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $383,435
14.871 Section 8 Housing Choice Vouchers $203,473
14.276 Youth Homelessness Demonstration Program $157,673
14.896 Family Self-Sufficiency Program $128,155
14.267 Continuum of Care Program $15,968
14.879 Mainstream Vouchers $14,723
14.218 Community Development Block Grants/entitlement Grants $2,800