Finding 1160961 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-20

AI Summary

  • Core Issue: The Project failed to apply a HUD approved rent change on time, leading to an underpayment of HAP funding.
  • Impacted Requirements: Compliance with HUD regulations regarding timely execution of rent changes is necessary to avoid funding discrepancies.
  • Recommended Follow-Up: Ensure timely implementation of rent changes moving forward, with a completion target of 03/31/2026.

Finding Text

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: HAP revenue. Sample Size Information: Monthly HAP requests. Identification of Repeat Finding and Finding Reference Number: Yes, 2024-002. Criteria: As required by HUD regulations, a HUD approved rent change must be executed as of its effective date. Statement of Condition: The Project did not implement the HUD approved rent change to its monthly HAP requests in a timely manner upon approval of the rent schedule. Cause: The Project did not follow HUD regulations for timely applying the gross rent change, resulting in an underpayment of HAP for each unit. Effect or Potential Effect: The Project did not request $7,220 of HAP funding in the audit period. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should comply with HUD regulations for executing the rent change timely upon approval of the rent schedule. Response Indicator: Agree. Completion Date: 03/31/2026 Response: Management involved with implementing the rent increase has been notified and will ensure timely implementation moving forward.

Corrective Action Plan

FINDING No. 2025-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should comply with HUD regulations for executing the rent change timely upon approval of the rent schedule. Action Taken: Management involved with implementing the rent increase has been notified and will ensure timely implementation moving forward.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1160960 2025-001
    Material Weakness Repeat
  • 1160962 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $1.19M
14.195 Project-Based Rental Assistance (pbra) $257,737
14.191 Multifamily Housing Service Coordinators $19,414