Finding 1223986 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-07-19
Audit: 407412
Organization: Stark County Housing Authority (ND)
Auditor: BRADY MARTZ PLLC

AI Summary

  • Core Issue: One tenant file lacked a rent reasonableness calculation, which is required to ensure fair rent payments.
  • Impacted Requirements: The Authority must adhere to federal regulations that mandate rent comparisons based on location, quality, and utilities.
  • Recommended Follow-Up: Implement a standardized checklist to ensure all tenant files are complete with necessary documentation.

Finding Text

2025-001 Special Tests and Provisions - Reasonable Rent Federal Program U.S. Department of Housing and Urban Development AL #14.871 and #14,879 Grant Award No. ND031-Housing Choice Vouchers & ND031-Mainstream Vouchers Grant Award Year 2025 Questioned Costs None. Criteria The Authority is required to compare and calculate reasonable rent for tenants. Considering the location, quality, and utilities offered by the owner, rent should not exceed 110% of the next most comparable units. (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition In our sample of 40 tenant files tested, we noted that 1 file did not include a rent reasonableness calculation. Context We selected 40 tenants to sample out of 370 total for the year. Effect HAP payments could have been paid to a tenant where the rent was not considered reasonable. Cause Lack of controls and oversight during the year. Repeat Finding Not a repeat finding. Recommendation We recommend that the Authority implement and use a standardized checklist to ensure that all tenant files contain the required documentation. Views of Responsible Officials The Authority recognizes the deficiency and plans to implement the auditor’s recommendations.

Corrective Action Plan

Contact Person Derek Johnson, Managing Agent Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

Categories

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

Other Findings in this Audit

  • 1223985 2025-001
    Material Weakness Repeat
  • 1223987 2025-002
    Material Weakness Repeat
  • 1223988 2025-002
    Material Weakness Repeat
  • 1223989 2025-003
    Material Weakness Repeat
  • 1223990 2025-003
    Material Weakness Repeat
  • 1223991 2025-004
    Material Weakness Repeat
  • 1223992 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $2.23M
14.879 MAINSTREAM VOUCHERS $178,538
14.182 SECTION 8 NEW CONSTRUCTION AND SUBSTANTIAL REHABILITATION $55,047
10.415 RURAL RENTAL HOUSING LOANS $18,269