Finding 1169698 (2024-009)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-01-20

AI Summary

  • Core Issue: A significant deficiency was found in internal controls regarding rent reasonableness documentation for Section 8 Housing Choice Vouchers.
  • Impacted Requirements: Compliance with 24 CFR 982.507, which mandates that rent reasonableness forms must be retained before approving HAP contracts.
  • Recommended Follow-Up: Management should enhance processes and consider training for housing specialists to ensure all necessary documentation is collected and maintained.

Finding Text

Rent Reasonableness Repeat of Finding 2023-007 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: BCHA and WHEDA Pass-Through Number(s): BCHA – WI 186; WHEDA – WI 901 Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Special Tests – Rent Reasonableness Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Mater Criteria or specific requirement: Per 24 CFR 982.507, no HAP contract can be approved until the Organization has determined that the rent for the unit is reasonable. Condition: During our testing, we noted one file where the rent reasonableness form was not retained in the participant’s file. Questioned costs: None Context: From a sample of 60 program participant files selected for testing, one tenant file did not have the rent reasonableness form included in the participant’s file. Cause: The Housing Specialist did not obtain/retain proper documentation of the rent reasonableness form. Effect: File did not contain required information per 24 CFR 982.507. The program participant could have been receiving the incorrect amount of HAP. Repeat finding: No Recommendation: We recommend that Management review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Views of responsible officials: There is no disagreement with the audit finding. Refer to the Organization’s Corrective Action Plan for more information.

Corrective Action Plan

Rent Reasonableness Special Tests – Rent Reasonableness – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing work completed by the Housing Specialists more frequently, by performing more Quality Control evaluations, reviewing software-flagged errors, and establishing more check-ins with staff who are producing frequent errors. If frequent errors persist after consistent coaching, Corrective Action Plans will be put in place for those staff members. Termination of employees unable to produce accurate work will be enforced if coaching and Corrective Action Plans prove unsuccessful. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: Currently Implemented & Ongoing

Categories

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1169669 2024-004
    Material Weakness Repeat
  • 1169670 2024-004
    Material Weakness Repeat
  • 1169671 2024-004
    Material Weakness Repeat
  • 1169672 2024-004
    Material Weakness Repeat
  • 1169673 2024-004
    Material Weakness Repeat
  • 1169674 2024-005
    Material Weakness Repeat
  • 1169675 2024-005
    Material Weakness Repeat
  • 1169676 2024-005
    Material Weakness Repeat
  • 1169677 2024-005
    Material Weakness Repeat
  • 1169678 2024-005
    Material Weakness Repeat
  • 1169679 2024-006
    Material Weakness Repeat
  • 1169680 2024-006
    Material Weakness Repeat
  • 1169681 2024-006
    Material Weakness Repeat
  • 1169682 2024-006
    Material Weakness Repeat
  • 1169683 2024-006
    Material Weakness Repeat
  • 1169684 2024-007
    Material Weakness Repeat
  • 1169685 2024-007
    Material Weakness Repeat
  • 1169686 2024-007
    Material Weakness Repeat
  • 1169687 2024-007
    Material Weakness Repeat
  • 1169688 2024-007
    Material Weakness Repeat
  • 1169689 2024-008
    Material Weakness Repeat
  • 1169690 2024-008
    Material Weakness Repeat
  • 1169691 2024-008
    Material Weakness Repeat
  • 1169692 2024-008
    Material Weakness Repeat
  • 1169693 2024-008
    Material Weakness Repeat
  • 1169694 2024-009
    Material Weakness Repeat
  • 1169695 2024-009
    Material Weakness Repeat
  • 1169696 2024-009
    Material Weakness Repeat
  • 1169697 2024-009
    Material Weakness Repeat
  • 1169699 2024-010
    Material Weakness Repeat
  • 1169700 2024-010
    Material Weakness Repeat
  • 1169701 2024-010
    Material Weakness Repeat
  • 1169702 2024-010
    Material Weakness Repeat
  • 1169703 2024-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $680,756
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $121,363