FAC Explorer

Audit 314846

FY End
2023-09-30
Total Expended
$1.59M
Findings
4
Programs
1
Organization: Plainfield Housing Authority (CT)
Year: 2023 Accepted: 2024-07-10
Auditor: Dooley & Vicars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478180 2023-001 - - E
478181 2023-002 - - N
1054622 2023-001 - - E
1054623 2023-002 - - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.59M Yes 2

Contacts

Name Title Type
XDKBPE33GEV9 Jane Isnor Auditee
8602303022 Jake Dooley Auditor
No contacts on file

Notes to SEFA

Title: Major Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Plainfield Housing Authority under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Plainfield Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Plainfield Housing Authority. De Minimis Rate Used: N Rate Explanation: The auditee used the de minimis cost rate The(*) to the right of an ALN identifies the grant as a major federal program as defined by Uniform Guidance.
Title: Award Balance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Plainfield Housing Authority under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Plainfield Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Plainfield Housing Authority. De Minimis Rate Used: N Rate Explanation: The auditee used the de minimis cost rate On the Housing Choice Voucher program, the Authority receives annual funds based on an annual estimate of need. Unexpended grant funds are available to meet subsequent year HAP shortfalls.
Title: Program Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Plainfield Housing Authority under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Plainfield Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Plainfield Housing Authority. De Minimis Rate Used: N Rate Explanation: The auditee used the de minimis cost rate The amounts shown as current year expenditures represent only the federal and state 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 Section 8 Housing Choice Vouchers (CFDA 14.871) Type: Federal Award Compliance - Eligibility: Enterprise Income Verification; Significant Deficiency CONDITION: The Authority’s Housing Choice Voucher program failed to obtain approval and document the use of Enterprise Income Verification system (EIV) in checking the Participant/Applicants termination from program participation and debt owed to public housing agencies. CRITERIA: Participants and Applicants in the Housing Choice Voucher program are required approve the use of the EIV system to check for prior terminations from HUD housing programs or debts owed to public housing agencies in accordance with HUD regulations. Approval of and reviewing the existence of prior termination from a HUD housing program or debts owed to a public housing agency are required under PIH Notice 2017-12. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Forty participant files were chosen using a statically valid sample. Of the forty participant files examined, No files contained the HUD Form 52675 “DEBTS OWED TO PUBLIC HOUSING AGENCIES AND TERMINATIONS”. EFFECT: The Authority could be accepting participants who are not properly certified in accordance with HUD regulations. CAUSE: The overall cause was a lack of management oversight. Authority staff were unaware of HUD Form 52675. RECOMMENDATION: The Housing Authority should improve staff training procedures and monitoring procedures over the Housing Choice Voucher program and implement additional tracking for tenant income verification and annual recertification. MANAGEMENT’S RESPONSE TO FINDINGS: See Corrective Action Plan 2023-001
Finding 2023-002
Finding No. 2023-002 Section 8 Housing Choice Vouchers (CFDA 14.871) Type: Federal Award Compliance – Special Test and Provisions; Significant Deficiency CONDITION: The Authority’s Housing Choice Voucher program staff failed to perform, and document rent reasonableness determinations in conjunction with Fair Market Rent (FMR) limit determination. The Authority failed to perform rent reasonableness determinations. The Authority did perform FMR determinations. CRITERIA: Public Housing Authorities are required to perform FMR and rent reasonableness determinations (24 CFR §982.507; PIH Notice 2011-46) during new admissions to the HCV program and at other qualifying events as defined by HUD regulations. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Forty participant files were chosen using a statically valid sample. Of the forty participant files examined, no files contained rent reasonableness determinations. EFFECT: The Authority could be overpaying landlords and failing to best utilize the Authority’s HAP funding. CAUSE: The overall cause was a lack of management oversight. Authority staff were unaware of HUD Form 52675. RECOMMENDATION: The Housing Authority should improve staff training procedures and monitoring procedures over the Housing Choice Voucher program. The Authority should consider having an HCV consulting firm review current policies, update as needed, and train staff. The Authority should also consider implementing a external program and participant file review for compliance and efficiency completed by a consulting firm or other local housing authority. MANAGEMENT’S RESPONSE TO FINDINGS: See Corrective Action Plan 2023-002
Finding 2023-001
Finding No. 2023-001 Section 8 Housing Choice Vouchers (CFDA 14.871) Type: Federal Award Compliance - Eligibility: Enterprise Income Verification; Significant Deficiency CONDITION: The Authority’s Housing Choice Voucher program failed to obtain approval and document the use of Enterprise Income Verification system (EIV) in checking the Participant/Applicants termination from program participation and debt owed to public housing agencies. CRITERIA: Participants and Applicants in the Housing Choice Voucher program are required approve the use of the EIV system to check for prior terminations from HUD housing programs or debts owed to public housing agencies in accordance with HUD regulations. Approval of and reviewing the existence of prior termination from a HUD housing program or debts owed to a public housing agency are required under PIH Notice 2017-12. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Forty participant files were chosen using a statically valid sample. Of the forty participant files examined, No files contained the HUD Form 52675 “DEBTS OWED TO PUBLIC HOUSING AGENCIES AND TERMINATIONS”. EFFECT: The Authority could be accepting participants who are not properly certified in accordance with HUD regulations. CAUSE: The overall cause was a lack of management oversight. Authority staff were unaware of HUD Form 52675. RECOMMENDATION: The Housing Authority should improve staff training procedures and monitoring procedures over the Housing Choice Voucher program and implement additional tracking for tenant income verification and annual recertification. MANAGEMENT’S RESPONSE TO FINDINGS: See Corrective Action Plan 2023-001
Finding 2023-002
Finding No. 2023-002 Section 8 Housing Choice Vouchers (CFDA 14.871) Type: Federal Award Compliance – Special Test and Provisions; Significant Deficiency CONDITION: The Authority’s Housing Choice Voucher program staff failed to perform, and document rent reasonableness determinations in conjunction with Fair Market Rent (FMR) limit determination. The Authority failed to perform rent reasonableness determinations. The Authority did perform FMR determinations. CRITERIA: Public Housing Authorities are required to perform FMR and rent reasonableness determinations (24 CFR §982.507; PIH Notice 2011-46) during new admissions to the HCV program and at other qualifying events as defined by HUD regulations. QUESTIONED COSTS: The amount of questioned costs could not be determined. CONTEXT: Forty participant files were chosen using a statically valid sample. Of the forty participant files examined, no files contained rent reasonableness determinations. EFFECT: The Authority could be overpaying landlords and failing to best utilize the Authority’s HAP funding. CAUSE: The overall cause was a lack of management oversight. Authority staff were unaware of HUD Form 52675. RECOMMENDATION: The Housing Authority should improve staff training procedures and monitoring procedures over the Housing Choice Voucher program. The Authority should consider having an HCV consulting firm review current policies, update as needed, and train staff. The Authority should also consider implementing a external program and participant file review for compliance and efficiency completed by a consulting firm or other local housing authority. MANAGEMENT’S RESPONSE TO FINDINGS: See Corrective Action Plan 2023-002