FAC Explorer

Audit 35613

FY End
2022-09-30
Total Expended
$11.86M
Findings
4
Programs
4
Organization: Waltham Housing Authority (MA)
Year: 2022 Accepted: 2023-06-29
Auditor: Dooley & Vicars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30655 2022-001 Significant Deficiency - E
30656 2022-002 Significant Deficiency - N
607097 2022-001 Significant Deficiency - E
607098 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $8.35M Yes 2
14.218 Community Development Block Grants/entitlement Grants $1.56M Yes 0
14.850 Public and Indian Housing $1.34M - 0
14.872 Public Housing Capital Fund $604,170 - 0

Contacts

Name Title Type
KZLWMCD5JR58 John Gollinger Auditee
7818943357 Jake Dooley Auditor
No contacts on file

Notes to SEFA

Title: Award Balance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Waltham Housing Authority under programs of the federal government for the year ended September 30, 2022. 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 Waltham Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Waltham Housing Authority. De Minimis Rate Used: N Rate Explanation: The auditee did not use 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: Major Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Waltham Housing Authority under programs of the federal government for the year ended September 30, 2022. 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 Waltham Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Waltham Housing Authority. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The (*) to the right of the CFDA number identifies the grant as a major federal program as defined by Uniform Guidance.

Finding Details

Finding 2022-001
Finding Reference: 2022-001 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Housing Choice Voucher (HCV) CFDA Number(s): 14.871 Category of Finding: Tenant Eligibility Criteria: The Housing Choice Voucher program requires housing authority management t o process prospective tenants into the program in a timely manner in accordance with HU D guidelines for pro gram administration. Compliance in this program is monitored by external auditors in addition to the Section 8 Management Assistance Program, or "SEMAP". Condition/Context: The SEMAP completed during the current audit period selected 12 waitlist selections and identified at least two deficient selections of tenants from the waitlist, with others lacking complete clarity. Cause: The cause was a general lack of oversight in executing this part of the HCV program. Effect: The most eligible tenants were not properly admitted to the program . Questioned Costs: Unknown Recommendation: Exercise greater oversight over tenant selection from the waitlist. Management's Response to Finding: See Corrective Action Plan 2022-001
Finding 2022-002
Finding Reference: 2022-002 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Housing Choice Voucher (HCV) CFDA Number(s): 14.871 Category of Finding: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections Criteria: The Housing Choice Voucher program requires housing authority management to administer inspections of units in a timely manner in accordance with HUD guidelines for program administration. Compliance in this program is monitored by external auditors in addition to the Section 8 Management Assistance Program, or "SEMAP". Condition/Context: The SEMAP completed during the current audit period selected 6 inspection enforcements and identified four deficient implementations of HQS inspection procedures. Cause: The cause was a general lack of oversight in executing this part of the HCV program Effect: The authority may have been disbursing cash to landlords of substandard, ineligible units with habitability problems unabated. Questioned Costs: Unknown Recommendation: Exercise greater oversight over HQS inspections and follow ups. Management's Response to Finding: See Corrective Action Plan 2022-002
Finding 2022-001
Finding Reference: 2022-001 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Housing Choice Voucher (HCV) CFDA Number(s): 14.871 Category of Finding: Tenant Eligibility Criteria: The Housing Choice Voucher program requires housing authority management t o process prospective tenants into the program in a timely manner in accordance with HU D guidelines for pro gram administration. Compliance in this program is monitored by external auditors in addition to the Section 8 Management Assistance Program, or "SEMAP". Condition/Context: The SEMAP completed during the current audit period selected 12 waitlist selections and identified at least two deficient selections of tenants from the waitlist, with others lacking complete clarity. Cause: The cause was a general lack of oversight in executing this part of the HCV program. Effect: The most eligible tenants were not properly admitted to the program . Questioned Costs: Unknown Recommendation: Exercise greater oversight over tenant selection from the waitlist. Management's Response to Finding: See Corrective Action Plan 2022-001
Finding 2022-002
Finding Reference: 2022-002 Federal Agency: US. Department of Housing and Urban Development Federal Program(s): Housing Choice Voucher (HCV) CFDA Number(s): 14.871 Category of Finding: Special Tests and Provisions - Housing Quality Standards (HQS) Inspections Criteria: The Housing Choice Voucher program requires housing authority management to administer inspections of units in a timely manner in accordance with HUD guidelines for program administration. Compliance in this program is monitored by external auditors in addition to the Section 8 Management Assistance Program, or "SEMAP". Condition/Context: The SEMAP completed during the current audit period selected 6 inspection enforcements and identified four deficient implementations of HQS inspection procedures. Cause: The cause was a general lack of oversight in executing this part of the HCV program Effect: The authority may have been disbursing cash to landlords of substandard, ineligible units with habitability problems unabated. Questioned Costs: Unknown Recommendation: Exercise greater oversight over HQS inspections and follow ups. Management's Response to Finding: See Corrective Action Plan 2022-002