Finding 400946 (2023-005)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-06-17

AI Summary

  • Core Issue: Tenant accounts receivable reached $36,933, making up 54% of September's total charges, indicating a significant collection problem.
  • Impacted Requirements: The Authority's failure to enforce its rent collection policy threatens financial stability and the ability to cover operating expenses.
  • Recommended Follow-Up: Increase focus on collecting outstanding balances and consider hiring additional staff to improve rent collection efforts.

Finding Text

2023-005. Tenant Accounts Receivable Criteria: Under the terms of the annual contributions contract, each project shall be developed and administered to promote efficiency, economy and stability. Condition: I noted tenant accounts receivable at year end were $36,933 (excluding vacated and tenants who have signed a repayment agreement) which represents 54% of the total charges for the month of September 2023. Questioned Costs: None noted. Effect: The continuing growth in tenant accounts receivable is a threat to maintaining a financially solvent operation. Without proper rent collection, current operating expenses cannot be paid. Cause: The Authority did not effectively enforce its rent collection policy resulting in a significant amount being owed to the Authority. Recommendation: I recommend that the Authority place greater emphasis on the collection of all outstanding balances. Management’s Response: We are trying to find a new hire to assist our Public Housing - Operations Manager with collections. Our clientele base has gotten tougher to keep ahead of over the past several years. With all of the other concerns we deal with (tenant problems, tenant apathy, tenants not abiding by our rules, etc.) the job has become too large for one person. We attempt to work with our residents rather than simply evicting them for non-payment of rent, however, it seems that so many these days do not hold up their end of the bargain in the end. An extra person to deal with those in arrears will help tremendously.

Corrective Action Plan

2023-006. Tenant Accounts Receivable Corrective action planned: Hire new employee to assist our PH – Operations Manager. Contact person: Matt Brady, Executive Director. Anticipated completion date: August 31, 2024

Categories

HUD Housing Programs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 400947 2023-006
    Significant Deficiency Repeat
  • 400948 2023-007
    Significant Deficiency Repeat
  • 400949 2023-008
    Material Weakness
  • 977388 2023-005
    Significant Deficiency Repeat
  • 977389 2023-006
    Significant Deficiency Repeat
  • 977390 2023-007
    Significant Deficiency Repeat
  • 977391 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $848,355
14.872 Public Housing Capital Fund $558,491
14.871 Section 8 Housing Choice Vouchers $233,999