Audit 34948

FY End
2022-12-31
Total Expended
$10.36M
Findings
4
Programs
2
Year: 2022 Accepted: 2023-09-29
Auditor: Aprio LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
37250 2022-002 - - N
37251 2022-003 Significant Deficiency - E
613692 2022-002 - - N
613693 2022-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.870 Resident Opportunity and Supportive Services - Service Coordinators $95,634 - 0
14.871 Section 8 Housing Choice Vouchers $69,227 Yes 0

Contacts

Name Title Type
XX1EG2UUKLHJ Patricia Logan Auditee
6626862018 Tim Sumrall Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance whereincertain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The above schedule of expenditures of federal awards includes the federal grant activity of the Authority and is presented on the accrual basis of accounting. The information on 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. Because the schedule presents only a selected portion of operations of the Authority it is notintended to and does not present the financial net position, changes in net position or cash flows of the Authority.

Finding Details

Finding 2022 - 002 - Section 8 HQS Inspection Deficiencies Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended December 31, 2022 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for annual inspections to determine if the units leased to families meet the Housing Quality Standards. Specifically, HUD regulations CFR Parts 982.158 and 982.404 require inspections of units under HAP contract that fail to meet HQS. The PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. Condition & Perspective: HQS inspections were tested for compliance in the current year. Of the 7 failed HQS inspections selected for review: 5 units were not re-inspected within the 30-day requirement. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Effect: Non-compliance with HUD regulations Questioned Costs: None Identified Repeat Finding: No Recommendation: We recommend the Authority should continue to strengthen its internal controls in relation to the HQS inspection and re-inspection process to ensure that they are completed within the required timeframe to meet the HUD compliance requirements. Management?s Response to Finding: The Authority is continuing to work on the procedures for failed inspections to ensure that the reinspections are performed within the 30-day requirement. The Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Patricia Logan, Executive Director, has assumed the responsibility of ensuring that the inspections will be performed within the timeframe to meet the HUD compliance requirements and expects the deficiencies which led to this finding to be resolved by December 31, 2023.
Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended December 31, 2022 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for maintaining the tenant files for the Public Housing and Housing Choice programs. Specifically, HUD regulations CFR Parts 982.305 and 982.405 require Authorities to inspect units leased under the HCV program at the time of initial leasing and at least annually thereafter to ensure the units meet HQS. In addition, 24 CFR Part 960.253 gives the requirements for choice of rent and use of utility allowances. Also, the Authority?s policy and procedure dictate full compliance with these regulations, as well as guidelines to be followed in maintaining these files. Condition & Perspective: A current year review of 40 tenant files revealed a situation of continued errors and omissions in most of the files that leads to incomplete tenant documentation. The results of the review are as follows: 1. Of the 40 tenant files reviewed, 2 did not contain an approved lease. 2. Of the 40 tenant files reviewed, 3 did not contain a signed HUD Form 9886. 3. Of the 40 tenant files reviewed, 8 did not contain certified and documented rent reasonableness. 4. Of the 40 tenant files reviewed, 1 did not contain a signed lead base paint disclosure. 5. Of the 40 tenant files reviewed, 6 did not contain a birth certificate or state issued ID. 6. Of the 40 tenant files reviewed, 1 did not contain third party income verification. 7. Of the 38 tenant files reviewed, 1 did not have a HUD Form 52517. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Questioned Costs: Not Identified Repeat Finding: No Recommendation: We recommend that the Authority utilize a standard filing system based upon a checklist and issue this to all required personnel. We recommend that supervisors and managers review on a monthly basis a random sample of all files to determine compliance with federal guidelines and the Authority?s policy.Management?s Response to Finding: The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Director has assumed the responsibility to ensure that controls are put in place to properly maintain the tenant files. She expects the deficiencies which led to this finding to be resolved by December 31, 2023. -
Finding 2022 - 002 - Section 8 HQS Inspection Deficiencies Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended December 31, 2022 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for annual inspections to determine if the units leased to families meet the Housing Quality Standards. Specifically, HUD regulations CFR Parts 982.158 and 982.404 require inspections of units under HAP contract that fail to meet HQS. The PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. Condition & Perspective: HQS inspections were tested for compliance in the current year. Of the 7 failed HQS inspections selected for review: 5 units were not re-inspected within the 30-day requirement. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Effect: Non-compliance with HUD regulations Questioned Costs: None Identified Repeat Finding: No Recommendation: We recommend the Authority should continue to strengthen its internal controls in relation to the HQS inspection and re-inspection process to ensure that they are completed within the required timeframe to meet the HUD compliance requirements. Management?s Response to Finding: The Authority is continuing to work on the procedures for failed inspections to ensure that the reinspections are performed within the 30-day requirement. The Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Patricia Logan, Executive Director, has assumed the responsibility of ensuring that the inspections will be performed within the timeframe to meet the HUD compliance requirements and expects the deficiencies which led to this finding to be resolved by December 31, 2023.
Finding 2022 - 003 - Housing Choice Vouchers Tenant Files, Significant Deficiency Housing Choice Vouchers - CFDA No. 14.871; Grant period - year ended December 31, 2022 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for maintaining the tenant files for the Public Housing and Housing Choice programs. Specifically, HUD regulations CFR Parts 982.305 and 982.405 require Authorities to inspect units leased under the HCV program at the time of initial leasing and at least annually thereafter to ensure the units meet HQS. In addition, 24 CFR Part 960.253 gives the requirements for choice of rent and use of utility allowances. Also, the Authority?s policy and procedure dictate full compliance with these regulations, as well as guidelines to be followed in maintaining these files. Condition & Perspective: A current year review of 40 tenant files revealed a situation of continued errors and omissions in most of the files that leads to incomplete tenant documentation. The results of the review are as follows: 1. Of the 40 tenant files reviewed, 2 did not contain an approved lease. 2. Of the 40 tenant files reviewed, 3 did not contain a signed HUD Form 9886. 3. Of the 40 tenant files reviewed, 8 did not contain certified and documented rent reasonableness. 4. Of the 40 tenant files reviewed, 1 did not contain a signed lead base paint disclosure. 5. Of the 40 tenant files reviewed, 6 did not contain a birth certificate or state issued ID. 6. Of the 40 tenant files reviewed, 1 did not contain third party income verification. 7. Of the 38 tenant files reviewed, 1 did not have a HUD Form 52517. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Questioned Costs: Not Identified Repeat Finding: No Recommendation: We recommend that the Authority utilize a standard filing system based upon a checklist and issue this to all required personnel. We recommend that supervisors and managers review on a monthly basis a random sample of all files to determine compliance with federal guidelines and the Authority?s policy.Management?s Response to Finding: The Authority will work on strengthening its internal controls to correct this situation and ensure that they will be in compliance with the federal guidelines and the Authority?s policies. Patricia Logan, Executive Director has assumed the responsibility to ensure that controls are put in place to properly maintain the tenant files. She expects the deficiencies which led to this finding to be resolved by December 31, 2023. -