Finding Text
During our 2023 audit, we noted that several of the monthly Housing Owner's Certification and Application for Housing Assistance Payments (Form HUD 52670) for the period October 1, 2022 through March 31, 2023 had the incorrect contract rent for several of its tenants. In accordance with HUD guidelines the proper approved contract rent should be used to request the monthly housing assistance payments. This occurred as a result of management requesting the old contract rent and not reviewing the monthly Form HUD 52670. Management subsequently discovered this when they implemented a new system in June 2023. This resulted in an under billing of $3,090 in housing assistance payments for the period mentioned above.
We recommend that management establish a policy for someone other than the preparer to review the monthly Housing Owner's Certification and Application for Housing Assistance Payments (Form HUD 52670) to ensure the proper contract rent is being used in their request for housing assistance payments.