Finding 597190 (2022-001)

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Requirement
J
Questioned Costs
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Year
2022
Accepted
2022-10-11
Audit: 20833
Organization: Jfm No. 3 Corp. (ME)

AI Summary

  • Core Issue: PRAC rental receipts exceeded allowable limits due to incorrect tenant income calculations.
  • Impacted Requirements: Rent must be calculated based on tenants paying 30% of their average annual income, with HUD covering the difference.
  • Recommended Follow-Up: Implement a review process to ensure accurate rent calculations and prevent future overcharges to HUD.

Finding Text

Finding No 2022-001: Section 811, CFDA 14.181 Condition: PRAC rental receipts were higher than the amount allowed based on income limits. Criteria: The rent calculation is based on the tenant paying 30% of their average annual income and HUD paying the difference between the tenant portion and the PRAC approved rent. Effect: Violations may require JFM No. 3 Corp. to return PRAC rental receipts or PRAC rental receipts may be reduced in future years. Context: Rent received for each tenant from HUD is updated annually. The calculated portion is adjusted annually based on the tenant?s income, which determines the amount of assistance to be paid by HUD. Cause: HUD was inadvertently charged a higher rate for their monthly portion of the total rent which was calculated based on tenant income. Recommendation: Rent charged should be based on the approved calculation based on tenant income. A review process should be implemented to verify that the rent calculation is prepared correctly. Views of Responsible Officials: Management agrees with the finding. The rent was calculated by the management agent incorrectly causing the tenant to be undercharged and HUD overcharged. The management agent discovered the error during the recertification process and worked to correct the error. This issue was resolved with the April 2022 HAP.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $103,265