Finding Text
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Utility costs. Sample Size Information: Annual utility allowance analysis. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require the owner to submit an analysis of any utility allowances with supporting documentation, make an annual review of tenant utility allowances to determine their reasonableness, and adjust the allowances, when appropriate. Statement of Condition: The Project did not prepare the utility allowance analysis to support the current utility allowance amount. Cause: The Project did not prepare the utility allowance for the current year. Effect or Potential Effect: Unable to verify the accuracy and reasonableness of the utility allowance amount. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement procedures for compliance with all HUD regulations and ensure that the supporting documents are prepared in a timely manner. Response Indicator: Agree. Completion date: 12/31/2026 Response: Staff training has been provided regarding UA support and included in monthly reporting procedures.