FAC Explorer

Audit 301308

FY End
2023-06-30
Total Expended
$13.28M
Findings
2
Programs
5
Organization: Suffolk Redevelopment and Housing Authority (VA)
Year: 2023 Accepted: 2024-03-30
Auditor: Dooley & Vicars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390550 2023-001 Significant Deficiency Yes E
966992 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $11.09M Yes 1
14.850 Public and Indian Housing $1.65M - 0
14.872 Public Housing Capital Fund $352,302 - 0
14.896 Family Self-Sufficiency Program $106,365 - 0
14.182 Section 8 New Construction and Substantial Rehabilitation $77,715 - 0

Contacts

Name Title Type
NYUTR7LAY713 Sherry Brown Auditee
7575392100 Jake Dooley Auditor
No contacts on file

Notes to SEFA

Title: MAJOR PROGRAMS Accounting Policies: The Schedule of Federal Assistance is prepared on the same basis of accounting as the Authority's financial statements. The Authority complies with the basis of accounting required by HUD. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The (*) to the right of the Assistance Listing Number identifies the grant as a major federal program as defined by Title 2 Part 200 (Uniform Guidance).
Title: AWARD BALANCE Accounting Policies: The Schedule of Federal Assistance is prepared on the same basis of accounting as the Authority's financial statements. The Authority complies with the basis of accounting required by HUD. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. On the Housing Choice Voucher programs, the Authority receives annual funds based on an annual estimate of need. Any Housing Assistance funds received in excess of current year payments is restricted for payment of future Housing Assistance payments.
Title: PROGRAM COSTS Accounting Policies: The Schedule of Federal Assistance is prepared on the same basis of accounting as the Authority's financial statements. The Authority complies with the basis of accounting required by HUD. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The amounts shown as current year expenditures represent only the federal portion of the actual program costs. Actual program costs, including the housing Authority's portion, may be more than shown.

Finding Details

Finding 2023-001
Finding No. 2023-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, nine files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.
Finding 2023-001
Finding No. 2023-001 Housing Choice Voucher: Tenant Eligibility – Significant Deficiency CONDITION: The Authority's Housing Choice Voucher program was not pulling Earned Income Verifications (EIVs) within 90 days of move-in, as required by HUD regulations. CRITERIA: Tenants of the Housing Choice Voucher program are required to be recertified annually and on the interim basis in accordance with HUD regulations. Certification guidelines require use of the EIV System to verify tenants' reported incomes during annual recertifications within 90 days of move-in. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Of 40 tenant files examined, nine files did not contain documentation that tenant’s reported income was verified with an EIV within 90 days of move-in. EFFECT: The Housing Authority could be renting to tenants who are not paying the appropriate amount of rent per program regulations. CAUSE: The overall cause was a lack of effective management oversight and quality control over this program. RECOMMENDATION: The Housing Authority should implement greater oversight over the Housing Choice Voucher tenant compliance and train employees on procedures mandated by HUD regarding tenant income verification and annual recertification.