FAC Explorer

Audit 19130

FY End
2022-09-30
Total Expended
$87.21M
Findings
2
Programs
9
Organization: Rochester Housing Authority (NY)
Year: 2022 Accepted: 2023-06-29
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22733 2022-002 Significant Deficiency - A
599175 2022-002 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $9.73M - 0
14.872 Public Housing Capital Fund $3.72M - 0
14.879 Mainstream Vouchers $2.02M Yes 0
14.238 Shelter Plus Care $1.92M Yes 1
14.871 Section 8 Housing Choice Vouchers - Cares Act Funding $608,286 Yes 0
14.871 Section 8 Housing Choice Vouchers $305,637 Yes 0
14.896 Family Self-Sufficiency Program $229,904 - 0
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $225,399 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $155,761 - 0

Contacts

Name Title Type
ZSTZB3JY59X3 Kimberly Huffman Auditee
5856976163 Andrew Fox, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The Authority does not use the 10% de minimis election.

Finding Details

Finding 2022-002
Criteria - Housing assisted under the Shelter Plus Care Program must meet applicable housing quality standards (HQS) under 24 CFR Section 582.305. Before any assistance is provided on behalf of a participant, the nonfederal entity, or another entity acting on behalf of the nonfederal entity (other than the owner of the housing), must physically inspect each unit to ensure that the unit meets housing quality standards. Nonfederal entities must also inspect all units annually during the grant period to ensure that units continue to meet housing quality standards (24 CFR Section 582.305(a)). Condition - The Authority did not perform an annual HQS inspection for 11 out of 21 units sampled for testwork. Cause - The Authority?s procedures called for biennial inspections of properties. Effect - The Authority was not in compliance with HQS inspection requirements of the program. Questioned Costs - None identified. Recommendation - We recommend the Authority update processes to ensure all properties are being inspected on at least an annual basis. Management?s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2023.
Finding 2022-002
Criteria - Housing assisted under the Shelter Plus Care Program must meet applicable housing quality standards (HQS) under 24 CFR Section 582.305. Before any assistance is provided on behalf of a participant, the nonfederal entity, or another entity acting on behalf of the nonfederal entity (other than the owner of the housing), must physically inspect each unit to ensure that the unit meets housing quality standards. Nonfederal entities must also inspect all units annually during the grant period to ensure that units continue to meet housing quality standards (24 CFR Section 582.305(a)). Condition - The Authority did not perform an annual HQS inspection for 11 out of 21 units sampled for testwork. Cause - The Authority?s procedures called for biennial inspections of properties. Effect - The Authority was not in compliance with HQS inspection requirements of the program. Questioned Costs - None identified. Recommendation - We recommend the Authority update processes to ensure all properties are being inspected on at least an annual basis. Management?s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2023.