Finding 1181325 (2025-006)

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

AI Summary

  • Core Issue: Six out of 43 tenant files for the Housing Choice Voucher program lacked essential HAP contracts and tenancy addendums.
  • Impacted Requirements: The PHA is not complying with HUD regulations that require complete documentation for HAP payments, risking improper payments and compliance issues.
  • Recommended Follow-Up: Strengthen file maintenance controls by using a checklist for required documents, training staff on documentation needs, and conducting regular internal reviews.

Finding Text

2025-006: Housing Assistance Payments (HAP) Condition: During testing of HAP for tenants participating in the Housing Choice Voucher program, the PHA did not maintain a HAP contract and tenancy addendum for 6 of 43 tenant files selected for the fiscal year 2025. The tenant file lacked evidence showing that the PHA maintained these legal binding documents that signifies agreement of the contract terms from all parties. Criteria: Per 24 CFR section 982.158 and 24 CFR Part 982, Subpart K, the PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register. Cause: Housing Voucher Cluster tenant files are not being maintained with complete and accurate information. Information such as HAP contracts and tenancy addendums were missing from the Housing Voucher Cluster tenant files. Effect: Without complete HAP contracts and tenancy addendums, the PHA cannot demonstrate that assisted units were under valid and enforceable agreements as required by HUD regulations. Missing documentation increases the risk of improper HAP payments, weakens the PHA’s ability to enforce landlord and tenant obligations, and exposes the agency to potential HUD monitoring findings, repayment requirements, or other compliance actions. Recommendation: We recommend that the PHA strengthen controls over tenant file maintenance to ensure that fully executed HAP contracts and tenancy addendums are obtained, retained, and properly filed for all Housing Choice Voucher participants. The PHA should: 1. Implement a standardized file checklist to confirm required documents are present prior to approving HAP payments. 2. Provide staff training on documentation requirements under 24 CFR Part 982. 3. Periodically perform internal file reviews to verify that HAP contracts and tenancy addendums are consistently maintained.

Corrective Action Plan

A standardized HUD-compliant checklist will be implemented prior to lease execution and HAP payment. The checklist includes verification of: • Executed HAP Contract • Executed Tenancy Addendum • Executed Lease Agreement • HUD-50058 • Rent approval documentation

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
  • 1181319 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

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