Case Study: When Enforcement Outruns Accounting

Abstract This case study examines a public housing enforcement action in which formal collection procedures advanced despite unresolved accounting discrepancies, acknowledged rent miscalculations, and the presence of third-party funders prepared to cure the account. Through a document-based, tenant-centered analysis, this study highlights how administrative opacity—rather than tenant noncompliance—became the primary barrier to resolution. The findings expose systemic weaknesses in payment allocation transparency, internal controls, and enforcement governance, offering concrete lessons for housing authorities, auditors, and policymakers.