Audit 310889

FY End
2023-09-30
Total Expended
$94.68M
Findings
4
Programs
8
Organization: Rochester Housing Authority (NY)
Year: 2023 Accepted: 2024-06-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
404104 2023-003 Significant Deficiency Yes A
404105 2023-002 Significant Deficiency - I
980546 2023-003 Significant Deficiency Yes A
980547 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $9.82M Yes 1
14.872 Public Housing Capital Fund $5.74M Yes 0
14.879 Mainstream Vouchers $2.34M Yes 0
14.238 Shelter Plus Care $1.76M Yes 1
14.871 Section 8 Housing Choice Vouchers $978,614 Yes 0
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $237,649 - 0
14.896 Family Self-Sufficiency Program $232,680 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $213,472 - 0

Contacts

Name Title Type
ZSTZB3JY59X3 Kimberly Huffman Auditee
5856976163 Andrew Fox, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: Indirect costs are included in the reported expenditures to the extent such costs are included in the federal financial reports used as the source for the data presented. The Authority does not use the 10% de minimis election.

Finding Details

Criteria - Housing assisted under the Shelter Plus Care Program must meet applicable housing quality standards (HQS) under 24 CFR Section 582.305. Before any assistance is provided on behalf of a participant, the nonfederal entity, or another entity acting on behalf of the nonfederal entity (other than the owner of the housing), must physically inspect each unit to ensure that the unit meets housing quality standards. Nonfederal entities must also inspect all units annually during the grant period to ensure that units continue to meet housing quality standards (24 CFR Section 582.305(a)). It is also the responsibility of the nonfederal entity to determine whether the rent charged for the unit receiving assistance is reasonable in relation to rents being charged for comparable unassisted units. For SRO units, rents are calculated in accordance with 24 CFR section 882.805(d) (24 CFR section 582.305(b)). Condition - The Authority did not perform an annual HQS inspection or rent reasonableness determination for 12 out of 21 units sampled for testwork. Cause - The Authority’s procedures called for biennial inspections of properties. Effect - The Authority was not in compliance with HQS inspection or rent reasonableness requirements of the program. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2022-002. Recommendation - We recommend the Authority update processes to ensure all properties are being inspected and a rent determination is being performed on at least an annual basis. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2024.
Criteria - Under the Procurement, Suspension, and Debarment compliance requirement for the Public and Indian Housing Program (Assistance Listing Number 14.850), small purchases in excess of $1,000, but not exceeding $25,000 no less than three offerors shall be solicited to submit price quotations. These quotes may be obtained orally, by telephone, or in writing, as allowed by State or local laws. Award shall be made to the offeror providing the lowest acceptable quotation, unless justified in writing based on price and other specified factors, such as for architect-engineer contracts. If non-price factors are used, they shall be disclosed to all those solicited. The names, addresses, and/or telephone numbers of the offerors and persons contacted, and the date and amount of each quotation shall be recorded and maintained as a public record (unless otherwise provided in State or local law). For purchases above the Authority’s small purchase threshold, the level of detail will vary but should be commensurate with the size (i.e. dollar value), complexity, and commercial nature of the requirement. Condition - During our testwork over compliance with the Procurement, Suspension, and Debarment requirements of the Public and Indian Housing Program (14.850), we selected three procurement contracts for review and the Authority was unable to provide one of the selected contracts. As a result, we were unable to ensure that the contract adheres to federal regulations and the contractors were not suspended, debarred, or otherwise excluded from participating in federal programs. Cause - The Authority does not have a process in place for documenting contracts procured throughout the year to ensure all compliance requirements are properly met. Effect - The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. Questioned Costs - $9,368 Recommendation - We recommend the Authority make the following improvements to internal controls: • Evaluate the need for open-end contracts and procure these services in accordance with the procurement policy at least annually. • Ensure there is a comprehensive process in place to meet the requirements necessary for sole-source and emergency procurements. • Provide sufficient procurement training to all employees responsible for procurement. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - Procurement policies over record retention will be implemented. (c) Planned implementation date of corrective action - Completed by September 30, 2024.
Criteria - Housing assisted under the Shelter Plus Care Program must meet applicable housing quality standards (HQS) under 24 CFR Section 582.305. Before any assistance is provided on behalf of a participant, the nonfederal entity, or another entity acting on behalf of the nonfederal entity (other than the owner of the housing), must physically inspect each unit to ensure that the unit meets housing quality standards. Nonfederal entities must also inspect all units annually during the grant period to ensure that units continue to meet housing quality standards (24 CFR Section 582.305(a)). It is also the responsibility of the nonfederal entity to determine whether the rent charged for the unit receiving assistance is reasonable in relation to rents being charged for comparable unassisted units. For SRO units, rents are calculated in accordance with 24 CFR section 882.805(d) (24 CFR section 582.305(b)). Condition - The Authority did not perform an annual HQS inspection or rent reasonableness determination for 12 out of 21 units sampled for testwork. Cause - The Authority’s procedures called for biennial inspections of properties. Effect - The Authority was not in compliance with HQS inspection or rent reasonableness requirements of the program. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2022-002. Recommendation - We recommend the Authority update processes to ensure all properties are being inspected and a rent determination is being performed on at least an annual basis. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2024.
Criteria - Under the Procurement, Suspension, and Debarment compliance requirement for the Public and Indian Housing Program (Assistance Listing Number 14.850), small purchases in excess of $1,000, but not exceeding $25,000 no less than three offerors shall be solicited to submit price quotations. These quotes may be obtained orally, by telephone, or in writing, as allowed by State or local laws. Award shall be made to the offeror providing the lowest acceptable quotation, unless justified in writing based on price and other specified factors, such as for architect-engineer contracts. If non-price factors are used, they shall be disclosed to all those solicited. The names, addresses, and/or telephone numbers of the offerors and persons contacted, and the date and amount of each quotation shall be recorded and maintained as a public record (unless otherwise provided in State or local law). For purchases above the Authority’s small purchase threshold, the level of detail will vary but should be commensurate with the size (i.e. dollar value), complexity, and commercial nature of the requirement. Condition - During our testwork over compliance with the Procurement, Suspension, and Debarment requirements of the Public and Indian Housing Program (14.850), we selected three procurement contracts for review and the Authority was unable to provide one of the selected contracts. As a result, we were unable to ensure that the contract adheres to federal regulations and the contractors were not suspended, debarred, or otherwise excluded from participating in federal programs. Cause - The Authority does not have a process in place for documenting contracts procured throughout the year to ensure all compliance requirements are properly met. Effect - The Authority has not ensured that it is receiving the most competitive prices or rates for services that have been procured, which may have resulted in unnecessary additional costs to the Authority. Questioned Costs - $9,368 Recommendation - We recommend the Authority make the following improvements to internal controls: • Evaluate the need for open-end contracts and procure these services in accordance with the procurement policy at least annually. • Ensure there is a comprehensive process in place to meet the requirements necessary for sole-source and emergency procurements. • Provide sufficient procurement training to all employees responsible for procurement. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - Procurement policies over record retention will be implemented. (c) Planned implementation date of corrective action - Completed by September 30, 2024.