Audit 250136

FY End
2022-12-31
Total Expended
$1.92B
Findings
8
Programs
22
Year: 2022 Accepted: 2023-09-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
200140 2022-001 - - E
200141 2022-001 - - E
200142 2022-001 - - E
200143 2022-001 - - E
776582 2022-001 - - E
776583 2022-001 - - E
776584 2022-001 - - E
776585 2022-001 - - E

Contacts

Name Title Type
DTQNBHNCNXR3 Patricia Kataura Auditee
2132525438 Laura Anne Pray Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of the Housing Authorityand is presented on the accrual basis of accounting. The information on this schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements. Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in the preparation of the basicfinancial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The total outstanding loan balance at December 31, 2022, was $10,356,179. The loans were provided bythe U.S Department of Housing and Urban Development for the Jordan Downs Redevelopment and are notsubject to federal continuing compliance requirements and are not reported on the Schedule.

Finding Details

2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.
2022-001 Eligibility Housing Voucher Cluster Continuum of Care Program AL No. 14.267 Other Matter required to be reported under 2 CFR 200.516(a) Condition: Out of an approximate population of 43,000 tenants in the Housing Voucher Cluster programs, 44 tenant files were tested and the following deficiencies were noted: ? 8 files did not receive an annual recertification within the required compliance timeframe. ? 4 of which were completed within 13 months ? 2 files did not include adequate income support. Out of an approximate population of 3,500 tenants in the Continuum of Care Program, 44 tenant files were tested and the following deficiencies were noted: ? 12 files did not receive an annual recertification within the required compliance timeframe. ? 6 of which were completed within 13 months ? 2 files did not include adequate income support. ? 2 files were missing 9886 forms effective for the fiscal year. Criteria: The Authority?s Administrative Plan, 24 CFR 982.516, 24 CFR 578 and the Authority?s Continuum of Care Policies require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor randomly selected 44 tenant files out of each program?s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Those challenges have continued although the CARES Act Wavers expired on December 31, 2021. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Management Response: See Corrective Action Plan.