Finding 973453 (2022-005)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-05-16

AI Summary

  • Core Issue: The Authority failed to perform a required rent reasonableness calculation for a tenant's rent increase.
  • Impacted Requirements: The program mandates rent reasonableness checks at initial leasing and during contract terms, especially before increases and at contract anniversaries.
  • Recommended Follow-Up: Review and enhance procedures for maintaining tenant files to ensure all necessary documentation is complete and accessible.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Material Weakness Criteria The Program required the Authority to determine that the rent to the owner is reasonable at the time of initial leasing and during the term of the contract (a) before any increases in the rent to owner and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. Condition It was noted during testing of tenant files that one file did not have a rent reasonableness calculation for the increase in rent. Cause Turnover of staff and lack of controls. Questioned Costs Undeterminable Context We selected a sample of fourteen tenants out of a total of 132 tenants. Effect The rent may not be reasonable. Recommendation We recommend that the Authority review the procedures for maintaining and reviewing tenant files to ensure required documentation is available to support the rent to owner. Repeat Finding This is not a repeat finding. Views of Responsible Officials Management will continue to educate new staff and make sure they understand the importance of compliance with all policies. We will continue to emphasize the importance of documentation and reviewing checklists to improve our processes.

Categories

HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 397009 2022-003
    Material Weakness Repeat
  • 397010 2022-004
    Material Weakness Repeat
  • 397011 2022-005
    Material Weakness
  • 397012 2022-006
    Material Weakness Repeat
  • 397013 2022-007
    Material Weakness Repeat
  • 397014 2022-008
    Material Weakness Repeat
  • 973451 2022-003
    Material Weakness Repeat
  • 973452 2022-004
    Material Weakness Repeat
  • 973454 2022-006
    Material Weakness Repeat
  • 973455 2022-007
    Material Weakness Repeat
  • 973456 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $540,901
14.850 Public and Indian Housing $198,995
14.872 Public Housing Capital Fund $169,407