The Legislative Audit Bureau makes 5 recommendations to the Department of Administration.

We recommend the Department of Administration consider further revisions to its state-owned residential properties policies in order to:

1. 1. consistently apply capacity-related rental rate adjustments; (p. 12)
   2. limit multiple rental rate adjustments from resulting in a single-occupant employee paying less than 50.0 percent of the total assessed rental rate for the property unless other exceptions apply; (p. 12)
   3. require that each state agency provide support for how it assessed all IRS criteria when requesting a mandatory reduction in approved rental rates; (p. 12)
   4. assign responsibility for a Department of Administration employee knowledgeable about IRS employment regulations to review an agency’s basis for concluding that an employee is required to reside in a state-owned residential property whenever the agency requests a 50.0 percent rental rate reduction for this purpose; and (p. 13)
   5. report to the Joint Legislative Audit Committee by June 14, 2024, on the status of its efforts to implement these recommendations. (p. 13)