Finding 1208807 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-04-24
Audit: 399675
Auditor: PACKER THOMAS

AI Summary

  • Core Issue: The Project received HUD approval for a rent increase, but it was not applied, leading to non-compliance with HUD requirements.
  • Impacted Requirements: Lack of controls and review procedures resulted in tenant rents not reflecting the approved rates, risking revenue undercollection.
  • Recommended Follow-Up: Management should establish procedures to ensure timely and accurate application of HUD-approved rent increases with proper documentation.

Finding Text

Statement of Criteria: The Project is required to obtain HUD Approval for tenant rent increase. Statement of Condition: During the year, it was noted that the Project received HUD Approval for a rent increase; however, the increase was not implemented. As a result, tenant rents charged did not reflect the new HUD-approved rate. Statement of Cause: Management did not have adequate controls in place to ensure that HUD-approved rent increases were consistently and timely updated within the tenant billing system. Additionally, there as a lack of review procedures to verify that revised review schedules were accurately applied. Statement of Effect: The Project is not in compliance with HUD rent-setting requirements, which may result in undercollection of revenue. Recommendation: Management should implement procedures to ensure HUD-approved rent increases are recorded in a timely manner, accurately applied, and supported by proper documentation. Management Response: See corrective action plan for managements' response.

Corrective Action Plan

Recommendation: Management should implement procedures to ensure HUD-approved rent increases are recorded in a timely manner, accurately applied, and supported by proper documentation. Action Taken: Housing staff and management have been informed of the required processes and documentation for requesting and implementing rent increases. Going forward, staff will ensure all completed and HUD-approved documentation is communicated to and reviewed with supervisors to confirm accurancy and compliance.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $103,143