FAC Explorer

Audit 377624

FY End
2025-03-31
Total Expended
$626.32M
Findings
5
Programs
13
Organization: Boston Housing Authority (MA)
Year: 2025 Accepted: 2025-12-24
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1166653 2025-001 Material Weakness Yes N
1166654 2025-001 Material Weakness Yes N
1166655 2025-001 Material Weakness Yes N
1166656 2025-001 Material Weakness Yes N
1166657 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $449.30M Yes 1
14.850 PUBLIC HOUSING OPERATING FUND $77.31M Yes 0
14.872 PUBLIC HOUSING CAPITAL FUND $34.37M Yes 0
14.188 HOUSING FINANCE AGENCIES (HFA) RISK SHARING $25.28M Yes 0
14.871 EMERGENCY HOUSING VOUCHERS $12.71M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $10.12M Yes 0
14.879 MAINSTREAM VOUCHERS $8.65M Yes 1
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $3.43M Yes 1
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $2.25M Yes 0
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $1.80M Yes 1
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $562,253 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $310,422 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $227,830 Yes 0

Contacts

Name Title Type
JMVNJFM93X54 Debbie Sullivan Auditee
6179884043 Mandy Merchant Auditor
No contacts on file

Notes to SEFA

Capital Fund Program (Federal Assistance Listing No. 14.872) and Demolition and Revitalization of Severely Distressed Public Housing (Federal Assistance Listing No. 14.866) disbursements are presented as notes receivable and/or additions to property, plant and equipment in the Authority’s basic financial statements.
Lower Mills Housing Corporation (LMHC) and Heritage Housing Corporation (HHC) are blended component units in the Authority’s financial statements. These component units have co-insured loans guaranteed by the Department of Housing and Urban Development, under the HFA Risk Sharing Program, Federal Assistance Listing No. 14.188, amounting to $7,702,982 for LMHC and $17,150,555 for HHC as of March 31, 2025.

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name(s): Housing Choice Voucher Cluster, Section 8 Project Based Cluster Assistance Listing Number(s): 14.871 / 14.879, 14.249 / 14.856 Federal Award Identification Number and Year: MA002 – 2025 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: PHA leased to a family at least biannually to determine if the unit meets Housing Quality HQS). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS requirements were being met. As a result, inspections were not completed timely. Questioned Costs: None. Context: During the testing of tenant files, certain inspection compliance deficiencies were noted: Housing Choice Voucher Cluster: Testing of 40 files noted 14 instances where the annual inspection was not performed in a timely manner and the Authority failed to enforce the regulations. Section 8 Project Based Cluster: Testing of 40 files noted 16 instances where the annual inspection was not performed in a timely manner and the Authority failed to enforce the regulations. Cause: The Authority does not have controls in place to ensure it is meeting HQS inspection requirements set by HUD. Effect: The Authority is not in compliance with program requirements over HQS inspections. Recommendation: The Authority should implement processes to ensure that inspection requirements are met timely. Views of Responsible Officials: There is no disagreement with the audit finding.