Finding 1205456 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-31

AI Summary

  • Core Issue: The Authority failed to provide necessary documentation to support rent reasonableness for 2 out of 40 clients, violating compliance requirements.
  • Impacted Requirements: This finding highlights non-compliance with 24 CFR 982.158(f)(7) regarding documentation for reasonable rent determinations.
  • Recommended Follow-Up: Implement stronger controls to retain documentation and ensure annual reexaminations are completed and documented properly.

Finding Text

Finding 2025-002 Special Tests and Provisions – Reasonable Rent ALN 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR 982.158(f)(7) the Authority is required to keep records to document the basis for PHA’s determination that rent to owner is a reasonable rent (initially and during the term of a HAP contract). Condition: For 2 of 40 clients selected for testing, the rent reasonableness documentation was not provided, and the contracted rent amount could not be supported by rent reasonableness documentation. Cause: The Authority’s internal control procedures to ensure compliance with Special Tests and Provisions – Rent Reasonableness requirements were not operating as designed. Effect: The Authority was not in compliance with program’s Special Tests and Provisions – Rent Reasonableness requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs is $5,520, as noted in Finding 2025-001. Recommendation: The Authority should implement controls to ensure required documentation is retained and available for review and that annual reexaminations are properly completed and documented. Management’s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client files contain documentation ensuring compliance with Rent Reasonableness requirements.

Corrective Action Plan

Finding Number: 2025-002; Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client files contain documentation ensuring compliance with Rent Reasonableness requirements. Anticipated Completion Date: 6/30/26; Responsible Contact Person: Kristen Runion, HCV Supervisor

Categories

Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205451 2025-001
    Material Weakness Repeat
  • 1205452 2025-001
    Material Weakness Repeat
  • 1205453 2025-001
    Material Weakness Repeat
  • 1205454 2025-002
    Material Weakness Repeat
  • 1205455 2025-002
    Material Weakness Repeat
  • 1205457 2025-003
    Material Weakness Repeat
  • 1205458 2025-003
    Material Weakness Repeat
  • 1205459 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $3.37M
14.872 PUBLIC HOUSING CAPITAL FUND $446,051
14.879 MAINSTREAM VOUCHERS $375,865
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $309,653
14.238 SHELTER PLUS CARE $224,318
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $99,195