FAC Explorer

Audit 41578

FY End
2022-03-31
Total Expended
$11.32M
Findings
2
Programs
3
Organization: White Plains Housing Authority (NY)
Year: 2022 Accepted: 2022-12-18
Auditor: Malcolm Johnson & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43976 2022-001 Material Weakness Yes BJ
620418 2022-001 Material Weakness Yes BJ

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $8.12M Yes 0
14.872 Public Housing Capital Fund $1.90M - 0
14.850 Public and Indian Housing $1.30M Yes 1

Contacts

Name Title Type
RFWDYNBHDT31 Denise Brooks Jones Auditee
9149496462 Malcolm Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Basis of Accounting This schedule is prepared on the accrual basis of accounting.B. Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the Authority. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-1 Condition: Deficit in Central Office Cost Center (COCC) The Authority continued to run a deficit in the Central Office Cost Center (COCC) primarily because of legacy costs (Health Insurance and Pension costs) associated with former employees, as required by long term state contracts. The Central Office Cost Center (COCC) has expended Low Income Public Housing (LIPH) funds to support the COCC operations in violation of Federal Rules and Regulations. Through the year ended March 31, 2022, the Authority has accumulated in excess of $3,713,122, in Central Office Cost Center (COCC) administrative operating costs above those normally covered by management fees, capital asset fees and bookkeeping fees. With the RAD conversion and corresponding sale of capital assets, this situation will be rectified with the final conversion of RAD. CFDA #: 14.850 Cause/Effect: Lack of oversight and long-range planning in accordance with HUD's requirements. Criteria: OMB-87 regarding eligible and ineligible costs. Recommendation: We recommend that the Authority continue to take the necessary steps budget and plan for future legacy costs. Reply: The Authority's continued conversion to private based ownership via tax credits and Rental Assistance Demonstration will ease the burden of capital need. Once all our properties are converted this issue will not exist.
Finding 2022-001
2022-1 Condition: Deficit in Central Office Cost Center (COCC) The Authority continued to run a deficit in the Central Office Cost Center (COCC) primarily because of legacy costs (Health Insurance and Pension costs) associated with former employees, as required by long term state contracts. The Central Office Cost Center (COCC) has expended Low Income Public Housing (LIPH) funds to support the COCC operations in violation of Federal Rules and Regulations. Through the year ended March 31, 2022, the Authority has accumulated in excess of $3,713,122, in Central Office Cost Center (COCC) administrative operating costs above those normally covered by management fees, capital asset fees and bookkeeping fees. With the RAD conversion and corresponding sale of capital assets, this situation will be rectified with the final conversion of RAD. CFDA #: 14.850 Cause/Effect: Lack of oversight and long-range planning in accordance with HUD's requirements. Criteria: OMB-87 regarding eligible and ineligible costs. Recommendation: We recommend that the Authority continue to take the necessary steps budget and plan for future legacy costs. Reply: The Authority's continued conversion to private based ownership via tax credits and Rental Assistance Demonstration will ease the burden of capital need. Once all our properties are converted this issue will not exist.