Finding 1165228 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-17

AI Summary

  • Core Issue: The Authority failed to perform necessary rent reasonableness tests and interim re-examinations, leading to compliance deficiencies in tenant eligibility.
  • Impacted Requirements: Compliance with HUD regulations and the Authority's administrative policies regarding rent calculations and tenant income reporting.
  • Recommended Follow-up: Assign a dedicated individual to oversee timely completion of rent reasonableness assessments and recertifications to ensure compliance.

Finding Text

Federal Agency: Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: FL009, 2025 Award Period: April 1, 2024 to March 31, 2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Beneficiaries must be “low-income families,” as defined in Section 3(b)(2) of the 1937 Housing Act (42 USC 1437a(b)(2)) (Section 204(b) of Pub. L. No. 104-134 (42 USC 1437f (note))). MTW agencies are required to establish a reasonable rent policy, which shall be designed to encourage employment and self-sufficiency by participating families, consistent with the purpose of this demonstration, such as by excluding some or all of a family’s earned income for purposes of determining rent. The rent policy must be in the Annual MTW Plan and Reports (Section 204(c)(3)(B) of Pub.L. No. 104-134 (42 USC 1437f (note))) or the MTW Supplement. Per the Authority's administrative plan only family’s reporting zero income are required to report an increase in income via an interim reexamination. If the family share of the rent is to increase: The increase generally will be effective on the first of the month following 30 days’ notice to the family. Additionally, per the Authority's administrative plan, except in the case of certain LIHT and HOMEassisted units, no HAP contract can be approved until the PHA has determined that the rent for the unit is reasonable. The purpose of the rent reasonableness test is to ensure that a fair rent is paid for each unit rented under the HCV program. Condition: During the testing of the Moving to Work Demonstration Program tenant files, certain eligibility compliance deficiencies were noted. Of the tenant files provided, auditor noted the following item: - 2 instances where a rent reasonableness was not performed for the contract rent reported on the HUD-50058. - 1 instances where an interim re-examination was not completed for an increase in the tenant's income. Questioned Costs: $4,239 Context: Out of 40 files, 3 files contained errors as noted above. Cause: The Authority failed to perform rent reasonableness and complete interim re-examinations to ensure compliance with HUD rules and regulations, as well as their administrative policy. Effect: The Authority does not have adequate procedures in place to ensure that rent reasonableness and recertifications are properly completed. Repeat Finding: Yes, 2024-001. Recommendation: We recommend management should designate one person to ensure that rent reasonableness and recertifications have been completed timely and as needed in accordance with HUD and the Authority's administrative plan. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Moving to Work Demonstration Program -Assistance Listing No. 14.881 Recommendation: We recommend that management assign a designated individual to ensure rent reasonableness, income verification, and recertifications are completed accurately and on time, in accordance with HUD guidelines and the Authority's administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Director of HCV Program Administration and Ass istant Director of HCV Program Administration will be in charge of reviewing all Rent Reasonableness. Name(s) of the contact person(s) responsible for corrective action: Teresa J. Gonzalez, and Darrell Mciver. Planned completion date for corrective action plan: Effective immediately.

Categories

HUD Housing Programs Eligibility Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $63.00M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $4.42M
14.871 EMERGENCY HOUSING VOUCHER $2.22M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.49M
14.879 MAINSTREAM VOUCHERS $915,974
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $146,484