Revise HUD handbooks for forward and reverse mortgages for uniformity in the treatment of delinquent tax debt and the existence of payment plans as only the forward mortgage handbook requires 3 months of payments.
2019-KC-0003 | September 30, 2019
FHA Insured at Least $13 Billion in Loans to Ineligible Borrowers With Delinquent Federal Tax Debt
Housing
- Status2019-KC-0003-001-COpenClosed
2019-AT-1006 | September 30, 2019
Palm Beach County Housing Authority, West Palm Beach, FL, Did Not Support and Spend HUD Funds According to Regulations
Public and Indian Housing
- Status2019-AT-1006-001-AOpenClosed$62,377Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Reimburse its program from non-Federal funds for the $62,377 used to pay for the excess executive compensation.
- Status2019-AT-1006-001-BOpenClosed
Develop and implement written policies, procedures, and other financial controls to ensure that Sections 8 and 9 funds are not used to pay for compensation over the salary limit.
- Status2019-AT-1006-001-COpenClosed$5,000Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Reimburse the U.S. Treasury from non-Federal funds for the $5,000 in ineligible costs paid to its contractor.
- Status2019-AT-1006-001-DOpenClosed
Develop and implement written policies and procedures for the payment review process to comply with applicable regulations in 2 CFR Part 200.
- Status2019-AT-1006-001-EOpenClosed
Train its staff on its newly developed policies and procedures noted in recommendations 1B and 1D.
2019-CH-1004 | September 30, 2019
The Taylor Housing Commission, Taylor, MI, Did Not Always Comply With HUD’s and Its Own Requirements for Its Program Household Files
Public and Indian Housing
- Status2019-CH-1004-001-AOpenClosed$32,687Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Reimburse its program $32,687 from non-Federal funds ($17,045 in overpayments of housing assistance and utility allowances4 $15,642 in administrative fees) due to inappropriate calculations.
- Status2019-CH-1004-001-BOpenClosed$1,276Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reimburse the appropriate households $1,276 ($1,211 in housing assistance underpayments $65 in utility allowances) from program funds for the underpayment of housing assistance due to calculation errors and discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-COpenClosed$7,869Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support or reimburse the appropriate households $7,869 from non-Federal funds for the unsupported underpayment of housing assistance due to missing documentation for housing assistance payment calculations.
- Status2019-CH-1004-001-DOpenClosed$12,893Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support or reimburse its program $12,893 from non-Federal funds for the unsupported overpayment of housing assistance due to missing documentation for housing assistance payment calculations.
- Status2019-CH-1004-001-EOpenClosed$4,460Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Pursue collection from the applicable landlords or reimburse its program $4,460 from non-Federal funds for the overpayment of housing assistance due to discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-FOpenClosed$450Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reimburse the appropriate landlords $450 in housing assistance from program funds for the underpayment of housing assistance due to discrepancies in the housing assistance payments register.
- Status2019-CH-1004-001-GOpenClosed
Implement adequate procedures and controls, including but not limited to monitoring and oversight of the program staff, to ensure that (1) utility allowance calculations are adequately supported, (2) income is adequately verified and supported, (3) housing assistance is correctly calculated, and (4) housing assistance payments are appropriately processed in accordance with HUD’s and its own requirements.
2019-BO-1004 | September 09, 2019
Tuscan Homes I and II in Hartford, CT, Was Not Always Managed in Accordance With Its Regulatory Agreement and HUD Requirements
Housing
- Status2019-BO-1004-001-AOpenClosed$17,761Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Reimburse the project $17,761 from nonproject funds for the project operating funds disbursed for ineligible expenses.
- Status2019-BO-1004-001-BOpenClosed$17,653Questioned Costs
Recommendations with questioned costs identify costs: (A) resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B) that are not supported by adequate documentation (also known as an unsupported cost); or (C) that appear unnecessary or unreasonable.
Support or reimburse the project $17,653 from nonproject funds for the project operating funds disbursed without sufficient supporting documentation.
- Status2019-BO-1004-001-COpenClosed$45,000Funds Put to Better Use
Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.
Reclassify and properly record $45,000 in owner advances misclassified as loans.
- Status2019-BO-1004-001-DOpenClosed
Strengthen controls to ensure that project advances are reimbursed only when the project is in a surplus-cash position.
- Status2019-BO-1004-001-EOpenClosed
Implement adequate controls to ensure the review of the management agent fee to ensure that it is properly calculated in accordance with the HUD management agent certification and approved prior to payment from project operating funds.
- Status2019-BO-1004-001-FOpenClosed
Implement adequate controls to ensure that project funds are used only for eligible and supported operating expenses.
- Status2019-BO-1004-001-GOpenClosed
Obtain a formal agreement and approval from HUD to specify who is authorized to use the project’s community and recreation rooms and what activities are authorized or prohibited. In addition, this agreement must ensure that sufficient legal and liability protections are in place, establish consequences for noncompliance, and determine who is to pay for the utilities and maintenance of the rooms.