Audit 46034

FY End
2022-06-30
Total Expended
$160.36M
Findings
6
Programs
71
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
44827 2022-003 Significant Deficiency - E
44828 2022-001 Significant Deficiency - N
44829 2022-002 Significant Deficiency - E
621269 2022-003 Significant Deficiency - E
621270 2022-001 Significant Deficiency - N
621271 2022-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds-Metropolitan City $32.79M Yes 0
14.871 Section 8 Housing Choice Vouchers $23.74M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds-County $10.84M Yes 0
93.914 Hiv Emergency Relief Project Grants $10.80M - 0
14.218 Community Development Block Grants/entitlement Grants $7.47M - 0
93.600 Head Start $5.07M Yes 0
93.569 Community Services Block Grant $4.09M - 0
21.019 Coronavirus Relief Fund-Municipality $4.00M Yes 0
84.425 Education Stabilization Fund $3.03M Yes 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $2.96M Yes 1
84.063 Federal Pell Grant Program $2.68M Yes 0
14.231 Covid 19 Emergency Solutions Grant Program $2.47M - 0
14.241 Housing Opportunities for Persons with Aids $2.31M - 0
21.019 Coronavirus Relief Fund-Pp Service Providers $2.22M Yes 0
21.019 Coronavirus Relief Fund-Diagnostic & Treatment Centers $2.02M Yes 0
14.239 Home Investment Partnerships Program $1.98M - 0
17.278 Wia Dislocated Worker Formula Grants $1.93M Yes 0
21.019 Coronavirus Relief Fund $1.90M Yes 0
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.77M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.66M - 0
14.267 Continuum of Care Program $1.32M - 0
93.569 Covid-19 Community Services Block Grant $1.31M - 0
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $1.07M - 0
17.258 Wia Adult Program $1.02M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.01M - 0
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $832,331 Yes 0
84.425 Education Stabilization Fund-Institutional Funding $821,342 Yes 0
17.259 Wia Youth Activities $701,501 Yes 0
14.871 Covid-19 Section 8 Housing Choice Vouchers-Rnd II $677,225 Yes 0
10.555 National School Lunch Program $644,064 - 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $549,707 - 0
14.231 Emergency Solutions Grant Program $493,899 - 0
84.425 Education Stabilization Fund-Minority Students $482,355 Yes 0
10.558 Child and Adult Care Food Program $478,695 - 0
16.729 Drug Free Communities Support Programs Grants $469,479 - 0
14.871 Covid-19 Section 8 Housing Choice Vouchers- Rnd I $422,054 Yes 0
84.042 Trio_student Support Services $359,759 Yes 0
16.575 Crime Victim Assistance $350,475 - 0
14.267 Continuum of Care Program-Save Heaven $316,324 - 0
93.575 Child Care and Development Block Grant $307,159 - 0
20.507 Federal Transit_formula Grants $296,584 - 0
16.710 Public Safety Partnership and Community Policing Grants $264,493 - 0
84.031 Higher Education_institutional Aid $238,993 Yes 0
93.865 Child Health and Human Development Extramural Research $235,730 - 0
94.011 Foster Grandparent Program $200,037 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $174,531 - 0
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $130,477 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $113,642 - 0
93.356 Head Start Disaster Recovery $95,646 Yes 0
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,970 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $91,944 - 0
14.241 Covid-19 Housing Opportunities for Persons with Aids $87,642 - 0
94.006 Americorps $84,609 - 0
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $76,123 - 0
93.658 Foster Care_title IV-E $63,375 - 0
93.600 Arpa-Head Start $61,600 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $57,701 Yes 0
93.855 Allergy, Immunology and Transplantation Research $51,660 - 0
93.914 Covid-19 Hiv Emergency Relief Project Grants $50,700 - 0
94.002 Retired and Senior Volunteer Program $50,403 - 0
12.431 Basic Scientific Research $49,270 - 0
84.033 Federal Work-Study Program $43,084 Yes 0
16.000 U.s. Marshall Services- Pr Fugitive Task Force $40,522 - 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $39,977 - 0
93.859 Biomedical Research and Research Training $31,020 - 0
14.256 Neighborhood Stabilization Program (nsp) $29,834 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $25,029 - 0
93.990 National Health Promotion $19,514 - 0
93.856 Microbiology and Infectious Diseases Research-Start-To3 $6,718 - 0
93.600 Covid-19 Head Start $3,477 Yes 0
14.896 Family Self-Sufficiency Program $2,850 - 0

Contacts

Name Title Type
EMMTCQXM4K39 Israel O Alicea Luciano Auditee
7874802572 Fernando E Ortiz Ramos Auditor
No contacts on file

Notes to SEFA

Title: LOAN AGREEMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement. Expenditures related to Disaster Grants - Public Assistance (CFDA 97.036)are recognized when incurred and approved by the granting agency. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Municipality entered into a loan agreement with the U.S. Department of Housing and Urban Development under a Variable Rate Note Guarantee pursuant to Section 108 of the Housing and Community Development Act of 1974, as amended. The note was issued to finance the future acquisition and construction of major capital facilities and allows borrowings up to a maximum of $72.5 million. The borrowings have an outstanding balance of approximately $6.3 million at June 30, 2022 and is payable in annual installments ranging from $4.4 million to $6.3 million, mature at various dates through August 2022 and bear interest at 0.2% over 90-day LIBOR (1.33% at June 30, 2022). This loan agreement will be repaid from future grant awards received from the Community Development Block Grants (CDBG) program.

Finding Details

Finding No. 2022-003 Program: Section 8 Project Based Cluster Assistance Listing No.: 14.182, 14.195, 14.249 & 14.856 Federal Agency: Department of Housing and Urban Development Award No.: RQ006SC0001, RQ006MR0001, RQ006MR0003 & RQ006MR0004 Federal Award Year: 2022 Compliance Requirement: Eligibility - Notice of Re-certification sent within 90 to 120 days. Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non- Compliance Criteria: Annual Re-certification [24 CFR sections 5.617, 880.603, 881.601, 882.515, 884.218, 886.124 y 886.324] Municipality of San Juan Housing Department Housing Authority of the Municipality of San Juan will maintain an automated re-certification tracking system and households will be notified by mail of the date and time for scheduled appointments a minimum of 90 days in advance of the anniversary date of their lease and Housing Assistance Payments contract. A listing of all required documentation necessary for the annual re-certification will be provided to the family with the notification of scheduled appointment. This information includes all documentation necessary to verify income, assets, allowances, and deductions along with any additions or deletions of household members. Condition: The Notice of Re-certification wasn?t observed in 1 case of a selected sample of 40 cases. Cause: This situation occurred because the Housing Department did not follow the required procedure as per the Code of Federal Regulations to notify the participants. Due to the backlog in the cases caused by the Covid-19 pandemic, they communicated directly by phone with the participants. Effect: If the family does not appear for the recertification interview, the caseworker may issue a notice of termination of assistance. Questioned Costs None Recommendation: The Housing Department should maintain and adopt a quality control review and checklist that includes all related documents and processes that must be completed for each participant. These procedures will help improve controls and documentation of participant eligibility and reduce the chance of noncompliance. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan
Finding No. 2022-001 Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: Department of Housing and Urban Development Award No.: RQ006 Federal Award Year: 2022 Compliance Requirement: Special Test - Housing Quality Standards Inspections-HQS Enforcement Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non-Compliance Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Compliance Requirements for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: We were unable to observe the updated Housing Quality Standards (HQS) in 2 cases out of a selected sample of 40 cases. Cause: These situations occur because the internal control system of the Housing Authority of the Municipality of San Juan related to the requirements of Housing Quality Standards Inspections is not effectively identifying the regularity of the inspections. We were able to observe the Housing Quality Standards Inspections update for the following year. Effect: This situation has the effect of not meeting the Basic Housing Quality Standards (HQS) (24 CFR Part 982), which all units must meet before assistance can be paid on behalf of a family and at least annually during the term of the assisted lease. HQS defines "standard housing" and sets minimum criteria for the health and safety of program participants. Questioned Costs None Recommendation: Improves the planning of Housing Quality Standards Inspections to meet the due dates. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: Department of Housing and Urban Development Award No.: RQ006 Federal Award Year: 2022 Compliance Requirement: Eligibility - Form HUD-92006, Supplement to Application for Federally Assisted Housing. Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non-Compliance Criteria: Applicants must be provided the opportunity to complete the information on form HUD-92006, Supplement to Application for Federally Assisted Housing. The form gives applicants the option to identify an individual or organization that the O/A or PHA may contact and the reason(s) the individual or organization may be contacted. The applicants, if they choose to provide the additional contact information, must sign and date the form. Condition: We were able to observe 12 cases out of 40 cases in the selected sample where the HUD Form-92006, Supplement to Federally Assisted Housing Application could not be located. Cause: These situations occur because internal controls regarding the handling of documentation in the eligibility process are not effective as required by HUD compliance. We were able to observe for the subsequent year the use of this HUD-92006 form. Effect: Failure to provide information that facilitates the housing provider's contact with the person or organization identified by the tenant and that helps provide any special services or attention to the tenant and that may help resolve any tenancy issues that arise during the possession of said lessee. Questioned Costs None Recommendation: Improve documentation management processes when evaluating participants. Review and train program staff regarding necessary and HUD required documents. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan
Finding No. 2022-003 Program: Section 8 Project Based Cluster Assistance Listing No.: 14.182, 14.195, 14.249 & 14.856 Federal Agency: Department of Housing and Urban Development Award No.: RQ006SC0001, RQ006MR0001, RQ006MR0003 & RQ006MR0004 Federal Award Year: 2022 Compliance Requirement: Eligibility - Notice of Re-certification sent within 90 to 120 days. Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non- Compliance Criteria: Annual Re-certification [24 CFR sections 5.617, 880.603, 881.601, 882.515, 884.218, 886.124 y 886.324] Municipality of San Juan Housing Department Housing Authority of the Municipality of San Juan will maintain an automated re-certification tracking system and households will be notified by mail of the date and time for scheduled appointments a minimum of 90 days in advance of the anniversary date of their lease and Housing Assistance Payments contract. A listing of all required documentation necessary for the annual re-certification will be provided to the family with the notification of scheduled appointment. This information includes all documentation necessary to verify income, assets, allowances, and deductions along with any additions or deletions of household members. Condition: The Notice of Re-certification wasn?t observed in 1 case of a selected sample of 40 cases. Cause: This situation occurred because the Housing Department did not follow the required procedure as per the Code of Federal Regulations to notify the participants. Due to the backlog in the cases caused by the Covid-19 pandemic, they communicated directly by phone with the participants. Effect: If the family does not appear for the recertification interview, the caseworker may issue a notice of termination of assistance. Questioned Costs None Recommendation: The Housing Department should maintain and adopt a quality control review and checklist that includes all related documents and processes that must be completed for each participant. These procedures will help improve controls and documentation of participant eligibility and reduce the chance of noncompliance. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan
Finding No. 2022-001 Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: Department of Housing and Urban Development Award No.: RQ006 Federal Award Year: 2022 Compliance Requirement: Special Test - Housing Quality Standards Inspections-HQS Enforcement Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non-Compliance Criteria: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Compliance Requirements for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: We were unable to observe the updated Housing Quality Standards (HQS) in 2 cases out of a selected sample of 40 cases. Cause: These situations occur because the internal control system of the Housing Authority of the Municipality of San Juan related to the requirements of Housing Quality Standards Inspections is not effectively identifying the regularity of the inspections. We were able to observe the Housing Quality Standards Inspections update for the following year. Effect: This situation has the effect of not meeting the Basic Housing Quality Standards (HQS) (24 CFR Part 982), which all units must meet before assistance can be paid on behalf of a family and at least annually during the term of the assisted lease. HQS defines "standard housing" and sets minimum criteria for the health and safety of program participants. Questioned Costs None Recommendation: Improves the planning of Housing Quality Standards Inspections to meet the due dates. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan
Program: Section 8 Housing Choice Vouchers Assistance Listing No.: 14.871 Federal Agency: Department of Housing and Urban Development Award No.: RQ006 Federal Award Year: 2022 Compliance Requirement: Eligibility - Form HUD-92006, Supplement to Application for Federally Assisted Housing. Type of Finding: Significant Deficiency in Internal Control over Compliance and Instance of Non-Compliance Criteria: Applicants must be provided the opportunity to complete the information on form HUD-92006, Supplement to Application for Federally Assisted Housing. The form gives applicants the option to identify an individual or organization that the O/A or PHA may contact and the reason(s) the individual or organization may be contacted. The applicants, if they choose to provide the additional contact information, must sign and date the form. Condition: We were able to observe 12 cases out of 40 cases in the selected sample where the HUD Form-92006, Supplement to Federally Assisted Housing Application could not be located. Cause: These situations occur because internal controls regarding the handling of documentation in the eligibility process are not effective as required by HUD compliance. We were able to observe for the subsequent year the use of this HUD-92006 form. Effect: Failure to provide information that facilitates the housing provider's contact with the person or organization identified by the tenant and that helps provide any special services or attention to the tenant and that may help resolve any tenancy issues that arise during the possession of said lessee. Questioned Costs None Recommendation: Improve documentation management processes when evaluating participants. Review and train program staff regarding necessary and HUD required documents. Views of responsible officials: Management concurs with the finding. Isamar Pina Rivera Director of Housing Department Municipality of San Juan