Finding 1181319 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-18

AI Summary

  • Core Issue: One tenant file lacked the required rent reasonableness calculation worksheet, failing to show how the rent was deemed reasonable.
  • Impacted Requirements: The PHA must maintain documentation that meets federal standards for rent reasonableness, including considerations of location, quality, and amenities.
  • Recommended Follow-Up: Strengthen record-keeping controls, implement a checklist for documentation, enhance staff training, and conduct regular file reviews for compliance.

Finding Text

2025-004: Record Keeping of Reasonable Rent Documentation in Tenant File Condition: During testing of rent reasonableness documentation for tenants participating in the Housing Choice Voucher program, the PHA did not maintain a required rent reasonableness calculation worksheet for 1 of 43 tenant files selected for the fiscal year 2025. The tenant file lacked evidence showing how the PHA determined that the rent charged was reasonable compared to unassisted, comparable units in the market area. Criteria: The PHA Administrative Plan must state the method used to determine rent reasonableness, and this method must consider the unit’s location, quality, size, unit type, unit age, and any amenities, housing services, maintenance, and utilities provided by the owner. Rent reasonableness must be determined at initial leasing, before any rent increase, and at the HAP contract anniversary if there is a 10 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records that document the basis for each rent reasonableness determination (initially and during the term of the HAP contract) per 24 CFR §§ 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507. Cause: 1 of the 43 Housing Voucher Cluster tenant files tested lacked properly maintained documentation to demonstrate that the required rent reasonableness worksheet and supporting comparability analysis were completed and retained as required. Effect: Without proper rent reasonableness documentation, the PHA cannot demonstrate that the rent charged for the assisted unit met federal requirements. Failure to maintain complete documentation increases the risk of noncompliance with HUD regulations, may result in improper use of federal funds, and could expose the PHA to future questioned costs or program sanctions if deficiencies persist. Recommendation: The PHA should strengthen internal controls over record keeping of reasonable rent documentation. Actions should include: 1. Implementing a standardized checklist that requires completion and retention of rent reasonableness documentation before file approval. 2. Update and reinforce staff training on rent reasonableness requirements under 24 CFR §§ 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507, ensuring all staff understand documentation and timing requirements. 3. Conduct periodic quality control reviews of tenant files to verify compliance with federal documentation standards and the PHA’s Administrative Plan.

Corrective Action Plan

The Housing Authority will implement procedures to ensure rent reasonableness determinations are properly completed and documented. Corrective actions include: • Review of resident files will continue to be conducted to ensure reasonableness documentation within the file is complete and accurate. • Rent reasonableness worksheets will be implemented for all new admissions, rent increases, and required re-determinations. • A file compliance checklists has been implemented to ensure required documentation is maintained.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1181308 2025-001
    Material Weakness Repeat
  • 1181309 2025-001
    Material Weakness Repeat
  • 1181310 2025-001
    Material Weakness Repeat
  • 1181311 2025-002
    Material Weakness Repeat
  • 1181312 2025-002
    Material Weakness Repeat
  • 1181313 2025-002
    Material Weakness Repeat
  • 1181314 2025-003
    Material Weakness Repeat
  • 1181315 2025-003
    Material Weakness Repeat
  • 1181316 2025-003
    Material Weakness Repeat
  • 1181317 2025-004
    Material Weakness Repeat
  • 1181318 2025-004
    Material Weakness Repeat
  • 1181320 2025-005
    Material Weakness Repeat
  • 1181321 2025-005
    Material Weakness Repeat
  • 1181322 2025-005
    Material Weakness Repeat
  • 1181323 2025-006
    Material Weakness Repeat
  • 1181324 2025-006
    Material Weakness Repeat
  • 1181325 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.872 PUBLIC HOUSING CAPITAL FUND $1.94M
14.850 PUBLIC HOUSING OPERATING FUND $1.84M
14.879 MAINSTREAM VOUCHERS $832,808
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $95,462
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $86,739
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $85,006