Finding 625033 (2022-002)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-04-16

AI Summary

  • Core Issue: The PHA advanced funds from the Low Rent program to the Rural Rental Housing program, violating HUD regulations against inter-program loans.
  • Impacted Requirements: HUD mandates that funds should not be transferred between HUD and non-HUD programs, which was not adhered to in this case.
  • Recommended Follow-Up: Implement a repayment plan for the Rural Rental program to pay back the Low Rent program, starting with monthly payments of $2,787.64 as approved in the Board resolution.

Finding Text

Criteria: HUD has certain regulations and procedures which should be followed by the PHA. Specifically, HUD programs should not advance loans to other HUD or non-HUD programs. Condition: At year end, the PHA had the following inter-program receivable/payable between HUD and USDA programs: HUD Program USDA Program Due From/Due To Public & Indian Hsg. Rural Rental Hsg. Loans Due from Rural Rental Hsg. Loans $ 27,658 $ --- Due to Public & Indian Hsg. $ --- $ (27,658) Questioned Costs: None noted. Effect: Program funds were advanced to non-HUD program. Cause: The Low Rent program is used as a general revolving fund. In other words, the Low Rent program pays for all expenses and other programs reimburses Low Rent on a pro-rated basis. However, the Rural Rental Housing Loan program have not paid its share of expenses to Low Rent program over several years creating a significant balance of amount owed to Low Rent. Recommendation: I recommend that the Authority implement a plan where the Rural Rental Housing program can re-pay Low Rent program in a timely manner. Management?s Response: At a Board Meeting held August 19th, 2021 a resolution was presented and approved creating a repayment agreement between the Rural Rental Program and the Low Rent Program whereas the Rural Rental Program would repay the Low Rent Program $2,787.64 a month with the first payment being made August 31, 2021.

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 48591 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $486,754
14.872 Public Housing Capital Fund $365,658
14.182 Section 8 New Construction and Substantial Rehabilitation $112,056