Complete a review of rental subsidy abatements for all current units for which a retroactive abatement was not conducted. The Authority should reimburse the program from non-Federal funds for any overpaid rental subsidy.

Develop and implement written procedures and a process for retroactively abating housing assistance payments.

Complete a rent reasonableness determination for all current units for which a determination was required but not completed. The Authority should reimburse the program from non-Federal funds for any overpaid rental subsidy.

Develop and implement written procedures to ensure that a rent reasonableness determination is performed before rent increases are approved.

Complete a review that owners of current assisted units are not debarred, suspended, or subject to a limited denial of participation.

Develop and implement written procedures for conducting a complete owner eligibility determination.

Provide adequate training to its staff to ensure compliance with HUD’s requirements for program units.

Reimburse its program $25,133 ($17,174 in housing assistance payments $7,959 in associated administrative fees) from non-Federal funds for the overpayment of housing assistance and utility allowances due to inappropriate calculations.

Reimburse the appropriate households $2,213 from program administrative fee reserves for the underpayment of housing assistance due to inappropriate calculations.

Evaluate its administration of the program and take the appropriate actions to ensure that the program is managed effectively.

Implement adequate quality control procedures to ensure that it correctly calculates housing assistance payments to ensure that $32,960 in program funds is appropriately used for future payments.

Reimburse its program $25,231($15,061 in inappropriate graduation payments $10,170 in inappropriate interim disbursements) from non-Federal funds for the incorrect escrow account disbursements.

Support or reimburse its program $296 from non-Federal funds for the unsupported escrow account disbursements.

Reimburse the appropriate households $375 from program funds for the underpaid escrow disbursements.

Support its general ledger and bank account balances or transfer $2,547 ($2,334 for the overfunded general ledger account $213 for the overfunded program bank account) from its Family Self-Sufficiency program account to its Housing Choice Voucher program account for the overfunded accounts cited in the finding.

Deposit the Family Self-Sufficiency program escrow funds into an interest-bearing account in accordance with HUD’s requirements.

Ensure that the program coordinator is trained on and familiar with HUD’s regulations.

Implement quality control procedures to ensure that (1) documentation required by HUD is correctly completed and maintained, (2) escrow account disbursements are appropriate and fully supported, (3) escrow account deposits are correctly calculated and recorded, and (4) the contracts of participation contain information that reflects participants’ current income and family rent amounts. The controls should include procedures for the review and approval of contract extensions and escrow account disbursements.

Evaluate its administration of the program to ensure it has the necessary capacity and resources to effectively manage the program.

Reconcile the $58,457 difference among its system report and subsidiary ledger and the information reported in HUD’s system ($1,944 in monthly escrow deposits $521 difference in monthly escrow deposits between HUD’s system and the amount reported in the Voucher Management system the average difference of $55,992 in total escrow account balances) to ensure that the monthly escrow deposits and total escrow balances are appropriately reported in HUD’s system and provide the supporting documentation to HUD.