Audit 25631

FY End
2022-06-30
Total Expended
$15.87M
Findings
16
Programs
5
Year: 2022 Accepted: 2023-03-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
30637 2022-001 Material Weakness - E
30638 2022-002 Material Weakness - L
30639 2022-001 Material Weakness - E
30640 2022-002 Material Weakness - L
30641 2022-001 Material Weakness - E
30642 2022-002 Material Weakness - L
30643 2022-001 Material Weakness - E
30644 2022-002 Material Weakness - L
607079 2022-001 Material Weakness - E
607080 2022-002 Material Weakness - L
607081 2022-001 Material Weakness - E
607082 2022-002 Material Weakness - L
607083 2022-001 Material Weakness - E
607084 2022-002 Material Weakness - L
607085 2022-001 Material Weakness - E
607086 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $2.56M - 0
14.238 Shelter Plus Care $269,958 - 0
14.879 Mainstream Vouchers $233,285 Yes 2
14.871 Section 8 Housing Choice Vouchers $123,508 Yes 2
14.850 Public and Indian Housing $12,523 - 0

Contacts

Name Title Type
SJR5NADMJ378 Leah Eppinger Auditee
7179399301 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Housing Authority of the County of Dauphin (Authority) is the reporting entity for financial reporting purposes as defined in Note 1 to the Authority's financial statements. For purposes of preparing the Schedule of Expenditures of Federal Awards, the Authority's reporting entity is the same as was used for the financial statements. De Minimis Rate Used: N Rate Explanation: The accompanying Schedule of Expenditures of Federal Awards is presented using the HUD guidelines, which is described in Note 1 to the Authority's basic financial statements. The Authority did not use the de minimis cost rate.

Finding Details

Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.
Finding 2022-001 Eligibility CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Section 982.516, as a condition of continued assistance, the Authority must obtain and document in the tenant file third-party verification of the reported family annual income. Condition: For 1 of the 40 clients selected for testing, the income documentation contained in the tenant file was not from a third-party. Cause: The Authority?s internal control procedures to ensure compliance with Federal Eligibility requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Eligibility requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure that each tenant file contains third-party documentation of income. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant file.
Finding 2022-002 Reporting CFDA 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR part 908 and 24 CFR Section 982.158, as a condition of continued assistance, the Authority shall electronically submit the HUD-50058 report each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. Condition: For 2 of the 40 clients selected for testing, a key line item on the HUD-50058 report was either entered incorrectly or did not match information within the client file. Cause: The Authority?s internal control procedures to ensure compliance with Federal Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program?s Reporting requirements and controls were not operating effectively. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The Authority should ensure key line items on the HUD-50058 report are correctly entered and agree with what is in the client file. The Authority should ensure controls operate effectively. Management?s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. Unfortunately, inaccurate HUD-50058 information for the client cited in the finding were not part of the quality assurance program pool and went unidentified. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance.