Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). In addition, the PHA is required to obtain an executed General Depository Agreement for all bank accounts. During our testing of 10 HCV tenant files, we noted annual HQS inspections for all the tested units. However, the Authority did not perform the required quality control re-inspections.
Tenants were selected and traced to the waiting list. However, as documented in the CMR, the waiting list did not include applicants that had been ineligible when they originally applied.
We also were not provided with an executed General Depository Agreement. Due to the change in management, some bank accounts have not been able to update the authorized signers on the accounts.
Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines.
The Authority should update its waiting list requirements and ensure that applicants are selected in the proper order.
The PHA should obtain the required General Depository Agreement and make sure that current management and board members have access to all bank accounts.
Grantee Response: We will comply with the auditor’s recommendation.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent, safe, and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family’s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following:a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility.
b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent.
c. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations.
d. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies.
e. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary.Testing of ten HCV family files, it appeared the housing assistance payments were being computed correctly based on documentation in the file. However, and based on results from the CMR, it appears that incorrect payment standards and outdated utility allowance forms were being used in the computations.
Auditor’s Recommendation: A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Utility allowances should be studied and determined if a change should be made. Payment standards should be approved and consistently applied.
Grantee Response: We will comply with the auditor’s recommendation. We are currently making changes related to our response to the CMR. We have completed our utility allowance study and implemented the new allowance amounts.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: Expenses charged to the program should be specific to the operating expenses of the program. Allocation of payroll and related benefits were cited as a concern in the CMR. As a result, costs may not be properly allocated across all programs correctly.Auditor’s Recommendation: Documentation of expenses and the related procurement should be maintained and accessible for review. In addition, the cost allocation of expenses across programs should be reviewed.
Grantee Response: After the end of the fiscal year, we reviewed the allocation of salaries and benefits among programs and provided a journal entry to be recorded as part of the audit adjustments.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: PHA and HUD procurement policies require the documentation of the bid process in varying degrees based on the size of the contract or purchase. The PHA is also required to include Davis Bacon requirements in the contracts and monitor its compliance by the contractors. The CMR cited disbursements without procurement files totaling $226,057.43. During the audit, we were not provided with copies of the procurement records for these contracts. It also appears that the Davis Bacon standards were not included in the contracts and, as a result, those standards were not monitored.Auditor’s Recommendation: Documentation of expenses and the related procurement should be maintained and accessible for review. In addition, contracts should include Davis Bacon requirements and those requirements should be monitored by the Authority.
Grantee Response: We are scheduling training for our staff related to the procurement and contract requirements and will begin better documenting both the procurement and the monitoring.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent, safe, and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family’s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: f. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility.g. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent.h. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. i. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies.j. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary.We selected twenty public housing tenant files for testing, but the Authority was not able to locate one of the requested files.
It appears that the utility allowances had not been reviewed during the fiscal year as required by HUD standards.
Auditor’s Recommendation: All files should be maintained and available for review. Utility allowances should be studied to determine if a change should be made.
Grantee Response: We will comply with the auditor’s recommendation. We are currently making changes related to our response to the CMR. We have completed our utility allowance study and implemented the new allowance amounts.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. The PHA should establish and maintain policies for the selection of tenants from the waiting list. As documented in the CMR, the PHA did not properly maintain its waiting list. In addition, the PHA is required to obtain an executed General Depository Agreement for all bank accounts. Tenants were selected and traced to the waiting list. However, as documented in the CMR, the waiting list did not include applicants that had been ineligible when they originally applied.
We also were not provided with an executed General Depository Agreement. Due to the change in management, some bank accounts have not been able to update the authorized signers on the accounts.
Auditor’s Recommendation: The Authority should update its waiting list requirements and ensure that applicants are selected in the proper order. The PHA should obtain the required General Depository Agreement and make sure that current management and board members have access to all bank accounts.
Grantee Response: We will comply with the auditor’s recommendation.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). In addition, the PHA is required to obtain an executed General Depository Agreement for all bank accounts. During our testing of 10 HCV tenant files, we noted annual HQS inspections for all the tested units. However, the Authority did not perform the required quality control re-inspections.
Tenants were selected and traced to the waiting list. However, as documented in the CMR, the waiting list did not include applicants that had been ineligible when they originally applied.
We also were not provided with an executed General Depository Agreement. Due to the change in management, some bank accounts have not been able to update the authorized signers on the accounts.
Auditor’s Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines.
The Authority should update its waiting list requirements and ensure that applicants are selected in the proper order.
The PHA should obtain the required General Depository Agreement and make sure that current management and board members have access to all bank accounts.
Grantee Response: We will comply with the auditor’s recommendation.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent, safe, and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family’s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following:a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility.
b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent.
c. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations.
d. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies.
e. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary.Testing of ten HCV family files, it appeared the housing assistance payments were being computed correctly based on documentation in the file. However, and based on results from the CMR, it appears that incorrect payment standards and outdated utility allowance forms were being used in the computations.
Auditor’s Recommendation: A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Utility allowances should be studied and determined if a change should be made. Payment standards should be approved and consistently applied.
Grantee Response: We will comply with the auditor’s recommendation. We are currently making changes related to our response to the CMR. We have completed our utility allowance study and implemented the new allowance amounts.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: Expenses charged to the program should be specific to the operating expenses of the program. Allocation of payroll and related benefits were cited as a concern in the CMR. As a result, costs may not be properly allocated across all programs correctly.Auditor’s Recommendation: Documentation of expenses and the related procurement should be maintained and accessible for review. In addition, the cost allocation of expenses across programs should be reviewed.
Grantee Response: After the end of the fiscal year, we reviewed the allocation of salaries and benefits among programs and provided a journal entry to be recorded as part of the audit adjustments.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: PHA and HUD procurement policies require the documentation of the bid process in varying degrees based on the size of the contract or purchase. The PHA is also required to include Davis Bacon requirements in the contracts and monitor its compliance by the contractors. The CMR cited disbursements without procurement files totaling $226,057.43. During the audit, we were not provided with copies of the procurement records for these contracts. It also appears that the Davis Bacon standards were not included in the contracts and, as a result, those standards were not monitored.Auditor’s Recommendation: Documentation of expenses and the related procurement should be maintained and accessible for review. In addition, contracts should include Davis Bacon requirements and those requirements should be monitored by the Authority.
Grantee Response: We are scheduling training for our staff related to the procurement and contract requirements and will begin better documenting both the procurement and the monitoring.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent, safe, and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family’s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: f. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility.g. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent.h. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. i. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies.j. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary.We selected twenty public housing tenant files for testing, but the Authority was not able to locate one of the requested files.
It appears that the utility allowances had not been reviewed during the fiscal year as required by HUD standards.
Auditor’s Recommendation: All files should be maintained and available for review. Utility allowances should be studied to determine if a change should be made.
Grantee Response: We will comply with the auditor’s recommendation. We are currently making changes related to our response to the CMR. We have completed our utility allowance study and implemented the new allowance amounts.
Anticipated Completion Date: June 30, 2024
Condition and Criteria: The Authority’s purpose for existence is providing decent safe and affordable housing to low-income persons. The PHA should establish and maintain policies for the selection of tenants from the waiting list. As documented in the CMR, the PHA did not properly maintain its waiting list. In addition, the PHA is required to obtain an executed General Depository Agreement for all bank accounts. Tenants were selected and traced to the waiting list. However, as documented in the CMR, the waiting list did not include applicants that had been ineligible when they originally applied.
We also were not provided with an executed General Depository Agreement. Due to the change in management, some bank accounts have not been able to update the authorized signers on the accounts.
Auditor’s Recommendation: The Authority should update its waiting list requirements and ensure that applicants are selected in the proper order. The PHA should obtain the required General Depository Agreement and make sure that current management and board members have access to all bank accounts.
Grantee Response: We will comply with the auditor’s recommendation.
Anticipated Completion Date: June 30, 2024