FAC Explorer

Audit 379378

FY End
2025-06-30
Total Expended
$221.90M
Findings
2
Programs
6
Organization: Metropolitan Boston Housing Partnership, Inc. (MA)
Year: 2025 Accepted: 2026-01-06
Auditor: DANIEL DENNIS & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167904 2025-001 Material Weakness Yes Eligibility
1167905 2025-001 Material Weakness Yes Eligibility

Programs

ALN Program Spent Major Findings
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $7.15M Yes 1
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $2.13M Yes 0
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.19M Yes 0
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $1.10M Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $1.01M Yes 0
14.267 CONTINUUM OF CARE PROGRAM $280,596 Yes 0

Contacts

Name Title Type
FU4YBGMNHMJ1 Anne Rousseau Auditee
6174256780 Eric Mahoney Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Metropolitan Boston Housing Partnership, Inc. d/b/a Metro Housing | Boston (the Organization) under programs of the Federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Metro Housing has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
2025-001 Recertifications Federal Agency: U.S. Department of Housing and Urban Development (Passed through MA EOHLC) Federal Programs: 14.881 Moving to Work Demonstration Program (MTW) Condition: Three recertifications for MTW were not completed in a timely manner. Criteria: The MTW program requires tenants to be recertified annually, bi-annually, or tri-annually based on certain criteria in the MTW Annual Plan, in order to determine eligibility and calculate the amount of subsidy the tenant will receive on a monthly basis. This includes but is not limited to, verification of tenant income, the value of assets, deductions from annual income, and determining family composition. Cause: The Organization was unable to complete the recertifications in accordance with program requirements. Effect: Non-compliance with program requirements resulting in payment of unsupported or incorrect tenant subsidies. Context: A sample of 40 recertifications were selected for the program for the month of December 2024 with subsidy payments totaling $98,603. The total population consisted of approximately 8,000 tenants with subsidy payments totaling approximately $16,000,000. Our sample was not a statistically valid sample. This was not a repeat finding from a prior period. Questioned Costs: N/A Recommendation: We recommend that monitoring of established quality control procedures be enhanced and additional internal control procedures be implemented to ensure recertifications are completed in accordance with program requirements. Management Response: Management agrees with the finding. See management’s attached corrective action plan.