FAC Explorer

Audit 22730

FY End
2022-06-30
Total Expended
$1.54M
Findings
2
Programs
1
Organization: Oxford Housing Authority (MA)
Year: 2022 Accepted: 2023-02-12
Auditor: Maletta & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23953 2022-001 Significant Deficiency - N
600395 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.54M Yes 1

Contacts

Name Title Type
XA2DEJTJ6GG5 Barry Nadon JR Auditee
5089875055 Jason Geel Auditor
No contacts on file

Notes to SEFA

Title: NOTE C PROGRAM COST Accounting Policies: NOTE A BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grantactivity of the Authority under programs of the federal government for the year ended June 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of the Authority, it is not intended to and does not present the financial position,change in net positions, or cash flows of the Authority.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.(2) Pass-through entity identifying numbers are presented where available.(3) The Authority has not elected to use the 10 percent de minimis indirect cost rate as allowed underthe Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amounts presented as federal expenditures represent only the federal portion of the actual program costs. Actual program costs, including the Authoritys portion, may be more than is shown on the schedule.

Finding Details

Finding 2022-001
U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding 2022-001 ? Special Tests & Provisions ? HQS Enforcement Housing Choice Voucher #14.871 Other Matter/Significant Deficiency Statement of Condition Audit procedures noted instances of incorrect abatement procedures related to failed HQS Inspections. Criteria PHA?s must require owners to cure HQS deficiencies within the required correction period or otherwise abate HAPs beginning no later than the first of the month following the correction period and no retroactive payments are to be made for the abatement period. Cause The Authority?s procedures call for withholding of housing assistance during HQS enforcement, however, no actual abatement occurs as landlords were given retroactive payments upon receipt of passed inspection. Effect or Potential Effect Overpayment of housing assistance due to failure to implement abatement procedures. Questioned Costs Known questioned costs totaling $13,504. Context A sample of 15 files were selected to audit failed HQS inspections from a population of 130. The test found 4 files with some form of HQS inspection documentation issue. Our sample was not a statistically valid sample. Recommendation We recommend the Authority continue its efforts in restructuring the HQS enforcement policies by initiating abatements in accordance with the revised administrative plan. In addition, the Authority should establish a formal process to document inspections extensions provided. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.
Finding 2022-001
U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding 2022-001 ? Special Tests & Provisions ? HQS Enforcement Housing Choice Voucher #14.871 Other Matter/Significant Deficiency Statement of Condition Audit procedures noted instances of incorrect abatement procedures related to failed HQS Inspections. Criteria PHA?s must require owners to cure HQS deficiencies within the required correction period or otherwise abate HAPs beginning no later than the first of the month following the correction period and no retroactive payments are to be made for the abatement period. Cause The Authority?s procedures call for withholding of housing assistance during HQS enforcement, however, no actual abatement occurs as landlords were given retroactive payments upon receipt of passed inspection. Effect or Potential Effect Overpayment of housing assistance due to failure to implement abatement procedures. Questioned Costs Known questioned costs totaling $13,504. Context A sample of 15 files were selected to audit failed HQS inspections from a population of 130. The test found 4 files with some form of HQS inspection documentation issue. Our sample was not a statistically valid sample. Recommendation We recommend the Authority continue its efforts in restructuring the HQS enforcement policies by initiating abatements in accordance with the revised administrative plan. In addition, the Authority should establish a formal process to document inspections extensions provided. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.