Finding 393333 (2021-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2024-04-16

AI Summary

  • Core Issue: The PHA failed to determine reasonable rent for tenants during the 2021 audit period, violating federal regulations.
  • Impacted Requirements: No approved payment standard was in place, leading to errors in calculating housing assistance payments and utility reimbursements.
  • Recommended Follow-Up: Management should implement procedures to ensure compliance with rent determination regulations for the Section 8 Housing Choice Voucher Program.

Finding Text

The PHA must determine that the rent to owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract: (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a five percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). The above requirements were not met for the 2021 audit. During the audit we selected 20 tenants to test, we noted 20 out of the 20 tenants had HUD Forms 50058 completed with no payment standard in place. The Authority did not have an approved payment standard in place during the fiscal year ended March 31, 2021. The Authority was in violation of the Federal Regulation which resulted in errors in calculating housing assistance payments (HAP) and utility reimbursement payments. We recommend that Management implement procedures to ensure compliance with the above regulations as it relates to the Section 8 Housing Choice Voucher Program. See Management's Corrective Action plan.

Corrective Action Plan

Finding # 2021-007 Rent Reasonableness Corrective Action Plan: Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.

Categories

HUD Housing Programs Cash Management

Other Findings in this Audit

  • 393330 2021-004
    Material Weakness Repeat
  • 393331 2021-005
    Material Weakness Repeat
  • 393332 2021-006
    Material Weakness Repeat
  • 393334 2021-008
    Material Weakness Repeat
  • 393335 2021-009
    Significant Deficiency Repeat
  • 969772 2021-004
    Material Weakness Repeat
  • 969773 2021-005
    Material Weakness Repeat
  • 969774 2021-006
    Material Weakness Repeat
  • 969775 2021-007
    Material Weakness Repeat
  • 969776 2021-008
    Material Weakness Repeat
  • 969777 2021-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $63,948