Finding 964230 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: The Authority failed to approve rent determination forms for 2 out of 24 new tenant files before the required HUD 50058 effective date.
  • Impacted Requirements: This finding indicates non-compliance with the Authority’s own administrative plan for the Housing Choice Voucher Program regarding rent reasonableness.
  • Recommended Follow-Up: The Authority should review and strengthen its procedures to ensure timely approval of rent determinations in line with HUD requirements.

Finding Text

2023 – 002 Housing Choice Voucher Program Reasonable Rent Testing – New Tenants Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Federal Award Identification Number and Year: PA004 (various funding increments active during period 7/1/22-6/30/23) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per the Authority’s HCVP administrative plan, application require the completion of rent determination through use of automated database, showing 3 comparable rents for units located in the same area, with similar amenities, size, and condition for rent reasonableness. The rent determination form must be properly entered into the HDS system prior the HUD 50058 effective date. Condition: During our testing of 24 files for Reasonable Rent – New Tenants requirements. criteria, we noted the following: 2 of 24 files had rent determination forms that were not approved in the HDS system until after the HUD 50058 effective date. Questioned Costs: Unknown. Context: In a statistically valid sample, during our testing of 24 files for Reasonable Rent – New Tenants criteria, we noted the following: 2 of 24 files had rent determinations processed after their effective date. Cause: The Authority does not have controls in place to ensure it is meeting Reasonable Rent – New Tenants requirements set by HUD. Effect: The Authority is not in compliance with their administrative plan regarding Reasonable Rent – New Tenants requirements. Repeat Finding: Not a repeat. Recommendation: We recommend the Authority review their procedures for performing. Reasonable Rent – New Tenants requirements. Views of responsible officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387786 2023-001
    Significant Deficiency
  • 387787 2023-001
    Significant Deficiency
  • 387788 2023-002
    Significant Deficiency
  • 387789 2023-002
    Significant Deficiency
  • 387790 2023-003
    Material Weakness Repeat
  • 387791 2023-003
    Material Weakness Repeat
  • 964228 2023-001
    Significant Deficiency
  • 964229 2023-001
    Significant Deficiency
  • 964231 2023-002
    Significant Deficiency
  • 964232 2023-003
    Material Weakness Repeat
  • 964233 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $16.24M
14.850 Public and Indian Housing $4.14M
14.872 Public Housing Capital Fund $1.56M
14.182 Section 8 New Construction and Substantial Rehabilitation $791,362
21.027 Coronavirus State and Local Fiscal Recovery Funds $650,000
14.871 Emergency Housing Choice Vouchers $466,195
14.870 Resident Opportunity and Supportive Services - Service Coordinators $57,078