Audit 37268

FY End
2022-12-31
Total Expended
$25.82M
Findings
6
Programs
4
Year: 2022 Accepted: 2023-09-27

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
36694 2022-001 Significant Deficiency - E
36695 2022-001 Significant Deficiency - E
36696 2022-001 Significant Deficiency - E
613136 2022-001 Significant Deficiency - E
613137 2022-001 Significant Deficiency - E
613138 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $608,544 - 0
14.871 Section 8 Housing Choice Vouchers $347,952 Yes 1
14.879 Mainstream Vouchers $169,896 Yes 1
14.896 Family Self-Sufficiency Program $147,000 - 0

Contacts

Name Title Type
UVDABAT7JCB5 Beth Clark Auditee
8644674272 Jason Geel Auditor
No contacts on file

Notes to SEFA

Title: NOTE C PROGRAM COST Accounting Policies: NOTE A BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grantactivity of the Authority under programs of the federal government for the year ended December 31,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of the Authority, it is not intended to and does not present the financial position,change in net positions, or cash flows of the Authority.NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.(2) Pass-through entity identifying numbers are presented where available.(3) The Authority has not elected to use the 10 percent de minimis indirect cost rate as allowed underthe Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The amounts presented as federal expenditures represent only the federal portion of the actual program costs. Actual program costs, including the Authoritys portion, may be more than is shown on the schedule.

Finding Details

2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.
2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.
2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.
2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.
2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.
2022-001 ? Eligibility - Housing Choice Voucher - 14.871 Significant Deficiency and Material Noncompliance Statement of Condition and Criteria Participant file documentation was incomplete or insufficient to substantiate annual eligibility determinations. Numerous immaterial errors occurred during the annualization of participant income using documentation obtained. PHA?s are required to determine income eligibility, calculate participant rent and housing assistance payment using sufficient, appropriate documentation in accordance with HUD regulations. Cause Lack of staff adherence to administrative policies related to annualizing income and ineffective training procedures. Effect or Potential Effect Overpayment of Housing Assistance Payments due to income calculation errors. Question Costs Known questioned costs totaled $10,903. Context A sample of 40 files were selected to audit program eligibility from a population of 3,166. The test found 11 files with some form of income calculation deficiency, 6 of which contributed to the known question cost. In addition, one file did not contain sufficient documentation to test the recertification process. Our sample was not a statistically valid sample. Recommendation We recommend the Authority increase training and cross-training to better prepare staff to adjust to periods of high turnover and increased supervisory and quality control reviews, to ensure compliance with HUD regulations. Management?s Response Management agrees with the finding and corrective action is in progress as detailed in the Corrective Action Plan.