FAC Explorer

Audit 6832

FY End
2023-06-30
Total Expended
$21.01M
Findings
2
Programs
13
Organization: Housing Authority of the County of Beaver (PA)
Year: 2023 Accepted: 2023-12-15
Auditor: Smith Marion & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4395 2023-001 Significant Deficiency - N
580837 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $8.06M - 0
14.872 Public Housing Capital Fund $5.23M Yes 0
14.871 Section 8 Housing Choice Vouchers $4.10M Yes 1
14.267 Continuum of Care Program $1.01M - 0
14.218 Community Development Block Grants/entitlement Grants $668,284 - 0
14.182 Section 8 New Construction and Substantial Rehabilitation $601,791 - 0
93.568 Low-Income Home Energy Assistance $453,538 - 0
81.042 Weatherization Assistance for Low-Income Persons $448,167 - 0
14.879 Mainstream Vouchers $249,731 Yes 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $121,249 - 0
14.239 Home Investment Partnerships Program $62,116 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,698 - 0
93.602 Assets for Independence Demonstration Program $389 - 0

Contacts

Name Title Type
V645SX5NWDW5 Matthew Crawford Auditee
7247751220 Chad Porter Auditor
No contacts on file

Notes to SEFA

Title: Scope of Presentation Accounting Policies: The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. The information in this schedule is presented in accordance with the requirements of Uniform Guidance, Audit of States, Local Governments, and Non- Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Authority elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying schedule presents the expenditures incurred (and related awards received) by the Housing Authority of the County of Beaver (the Authority) that are reimbursable under federal programs of federal agencies providing financial assistance and state awards. For the purposes of this schedule, only the portion of program expenditures reimbursable with such federal or state funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal or state reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule.
Title: Subrecipients Accounting Policies: The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. The information in this schedule is presented in accordance with the requirements of Uniform Guidance, Audit of States, Local Governments, and Non- Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Authority elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. During the fiscal year ended June 30, 2023, Housing Authority of the County of Beaver disbursed no Federal funds to subrecipients.

Finding Details

Finding 2023-001
Criteria: The PHA must inspect the unit leased to a family at least bi-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 §§982.405, 983.103)). Additionally, 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). Effect: The Authority was non-complianent with required abatement process under HQS standards on these files tested. However, ultimately the inspection were passed and abatement was avoided. Recommendations: We recommend abatement process begins once 30 days has passed on failed inspection to ensure compliance with HQS standards. Management Views: Management agrees. Condition: We identified four (4) failed HQS that did not complete re-inspection within the 30 days. Context: We selected a sample of 29 failed inspections of a total of 299 failed inspections that occurred during the fiscal year. Out of the 29 samples selected, 4 of those failed to follow-up on inspection with in 30 days. All were passed within 60 days resulting in no required abatement of rent. Cause: Controls were not in place to start the abatement process once the failed inspection passed the 30 day period.
Finding 2023-001
Criteria: The PHA must inspect the unit leased to a family at least bi-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 §§982.405, 983.103)). Additionally, 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). Effect: The Authority was non-complianent with required abatement process under HQS standards on these files tested. However, ultimately the inspection were passed and abatement was avoided. Recommendations: We recommend abatement process begins once 30 days has passed on failed inspection to ensure compliance with HQS standards. Management Views: Management agrees. Condition: We identified four (4) failed HQS that did not complete re-inspection within the 30 days. Context: We selected a sample of 29 failed inspections of a total of 299 failed inspections that occurred during the fiscal year. Out of the 29 samples selected, 4 of those failed to follow-up on inspection with in 30 days. All were passed within 60 days resulting in no required abatement of rent. Cause: Controls were not in place to start the abatement process once the failed inspection passed the 30 day period.