Finding 496872 (2022-008)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-09-16

AI Summary

  • Core Issue: The Authority failed to document rent reasonableness for 18% of tenant files in the Housing Choice Voucher program.
  • Impacted Requirements: Compliance with 24 CFR § 982.158(f)(7) and § 982.54(d)(15) regarding documentation and administrative policies for rent reasonableness.
  • Recommended Follow-Up: Ensure all tenant files are complete with necessary documentation to avoid questioned costs and potential funding issues.

Finding Text

Rent Reasonableness Finding Number: 2022-008 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/Housing Voucher Cluster Federal Award Identification Number / Year: 2022 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Special Tests and Provisions, Reasonable Rent Pass-Through Entity: N/A Repeat Finding from Prior Audit? No 24 CFR § 982.158(f)(7) provides that the Public Housing Authority (PHA) must keep records to document the basis for PHA determination that rent to owner is a reasonable rent (initially and during the term of a HAP contract) for at least three years. 24 CFR § 982.54(d)(15) provides the Public Housing Authority (PHA) administrative plan must cover policies on the method of determining that rent to owner is a reasonable rent (initially and during the term of a Housing Assistance Payment contract). The Authority’s Housing Choice Voucher Administrative Plan Section 8 provides the Authority will make a rent reasonableness determination at initial occupancy and whenever the owner requests a rent adjustment. The Authority could not provide the reasonable rent certification for 18 percent of the initial occupancy tenant files tested for the Housing Choice Voucher program. The failure to document rent reasonableness could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation and meet the requirements for rent reasonableness.

Corrective Action Plan

Finding Number: 2022-008 Planned Corrective Action: AMHA is now in contract with the Nelrod company to do our Rent Reasonableness. Anticipated Completion Date: June 2024 Responsible Contact Person: Zackary Dye/Erica Flanders

Categories

HUD Housing Programs Special Tests & Provisions

Other Findings in this Audit

  • 496868 2022-004
    Material Weakness Repeat
  • 496869 2022-005
    Material Weakness
  • 496870 2022-006
    Material Weakness
  • 496871 2022-007
    Significant Deficiency
  • 496873 2022-009
    Material Weakness Repeat
  • 496874 2022-004
    Material Weakness Repeat
  • 496875 2022-005
    Material Weakness
  • 496876 2022-006
    Material Weakness
  • 496877 2022-007
    Significant Deficiency
  • 496878 2022-008
    Material Weakness
  • 496879 2022-009
    Material Weakness Repeat
  • 1073310 2022-004
    Material Weakness Repeat
  • 1073311 2022-005
    Material Weakness
  • 1073312 2022-006
    Material Weakness
  • 1073313 2022-007
    Significant Deficiency
  • 1073314 2022-008
    Material Weakness
  • 1073315 2022-009
    Material Weakness Repeat
  • 1073316 2022-004
    Material Weakness Repeat
  • 1073317 2022-005
    Material Weakness
  • 1073318 2022-006
    Material Weakness
  • 1073319 2022-007
    Significant Deficiency
  • 1073320 2022-008
    Material Weakness
  • 1073321 2022-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $449,832
14.238 Shelter Plus Care $259,563
14.871 Section 8 Housing Choice Vouchers $128,932
14.896 Family Self-Sufficiency Program $77,098
14.872 Public Housing Capital Fund $48,931