Audit 7336

FY End
2020-09-30
Total Expended
$1.53M
Findings
8
Programs
2
Year: 2020 Accepted: 2023-12-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
5533 2020-002 Material Weakness Yes N
5534 2020-003 Material Weakness Yes N
5535 2020-004 Material Weakness Yes N
5536 2020-005 Material Weakness Yes ELN
581975 2020-002 Material Weakness Yes N
581976 2020-003 Material Weakness Yes N
581977 2020-004 Material Weakness Yes N
581978 2020-005 Material Weakness Yes ELN

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.17M Yes 4
14.182 Section 8 New Construction and Substantial Rehabilitation $358,471 - 0

Contacts

Name Title Type
ZHZ3QS7PNYS5 Melissa Bublitz Auditee
2623380771 Wendi Unger Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The accounting records for grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes all federal awards of the funds of the Housing Authority of the City of West Bend (the City). The reporting entity for the Authority is based upon criteria established by the Governmental Accounting Standards Board.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The accounting records for grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule includes the federal grant activity of the Housing Authority of the City under programs of the federal government for the year ended September 30, 2020. The information in this Schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) 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 Housing Authority of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the Housing Authority of the City.

Finding Details

Criteria: Per 24 CFR section 982.405, the Housing Authority must inspect units prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if units meet Housing Quality Standards (HQS). The Housing Authority must also conduct supervisory quality control HQS inspections. Per 24 CFR section 982.404, the Housing Authority must take prompt and vigorous action to enforce the owner obligations for HQS. Housing assistance payments must not be made to units that fail to meet HQS, unless the owner corrects the defect within the required period. Condition/Context: During our testing over the related compliance requirements, we observed the following: • The Authority did not have HQS inspections documented for the period under audit for units. • We were unable to determine whether the Housing Authority performed quality control re inspections, as required by 24 CFR section 982.405(b). • We were unable to obtain a population of units with failed HQS inspections for the period under audit. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the HQS inspections done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Units that fail to meet HQS could endanger the health and safety of tenants. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper inspection logs and documentation of quality control re-inspections. The Housing Authority should also review its processes to ensure units are inspected based on the requirements in 24 CFR section 982.404. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation to prove compliance with HQS inspection requirements. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: As required by 24 CFR section 982.204, participants admitted to the program must be selected from the Housing Authority's waiting list, unless as provided for in 24 CFR section 982.203 (special admission (non-waiting list)). Condition/Context: We selected a sample of five new tenants during the fiscal year under audit. The Housing Authority was unable to provide documentation that three of these individuals were selected from the waiting list. We also selected a sample of four applicants that reached the top of the waiting list as of September 30, 2020 to ascertain if they were admitted to the program or provided the opportunity to be admitted to the program. No documentation was provided regarding the four applicants. Our samples were not statistically valid. Questioned Costs: Not determinable Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the waiting list administration in fiscal 2020 was done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Admissions to the program may not be done in accordance with policies and regulations. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of selection of applicants from the waiting list. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.204. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: Per 24 CFR section 982.54(d)(15), the Housing Authority must adopt a written administrative plan that establishes local policies for the method of determining that rent paid to an owner is a reasonable rent, initially and during the term of the housing assistance payment contract. Per 24 CFR section 982.507, the Housing Authority must determine that the rent to an owner is reasonable before any subsequent increase in rent is paid to the owner. Condition/Context: We could not determine whether the Housing Authority has a written administrative plan addressing reasonable rent determinations. The Housing Authority was also unable to provide documentation of reasonable rent for the period under audit for tenants. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the rent reasonableness procedures performed in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and maybe have been purged. Effect: Rent paid to landlords may not be reasonable in comparison to other comparable unassisted units. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of rent reasonableness. The Housing Authority should also ensure it has a written policy for the method of determining that rent paid to an owner is a reasonable rent as required by 24 CFR section 982.54(d)(15). Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.54(d)(15). We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each reexamination per 24 CFR part 908. The amount paid for housing assistance payments (HAP)must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD 50058 were provided for any of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for all of the tenants noted above total $1,042,331 for the fiscal year. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.
Criteria: Per 24 CFR section 982.405, the Housing Authority must inspect units prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if units meet Housing Quality Standards (HQS). The Housing Authority must also conduct supervisory quality control HQS inspections. Per 24 CFR section 982.404, the Housing Authority must take prompt and vigorous action to enforce the owner obligations for HQS. Housing assistance payments must not be made to units that fail to meet HQS, unless the owner corrects the defect within the required period. Condition/Context: During our testing over the related compliance requirements, we observed the following: • The Authority did not have HQS inspections documented for the period under audit for units. • We were unable to determine whether the Housing Authority performed quality control re inspections, as required by 24 CFR section 982.405(b). • We were unable to obtain a population of units with failed HQS inspections for the period under audit. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the HQS inspections done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Units that fail to meet HQS could endanger the health and safety of tenants. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper inspection logs and documentation of quality control re-inspections. The Housing Authority should also review its processes to ensure units are inspected based on the requirements in 24 CFR section 982.404. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation to prove compliance with HQS inspection requirements. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: As required by 24 CFR section 982.204, participants admitted to the program must be selected from the Housing Authority's waiting list, unless as provided for in 24 CFR section 982.203 (special admission (non-waiting list)). Condition/Context: We selected a sample of five new tenants during the fiscal year under audit. The Housing Authority was unable to provide documentation that three of these individuals were selected from the waiting list. We also selected a sample of four applicants that reached the top of the waiting list as of September 30, 2020 to ascertain if they were admitted to the program or provided the opportunity to be admitted to the program. No documentation was provided regarding the four applicants. Our samples were not statistically valid. Questioned Costs: Not determinable Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the waiting list administration in fiscal 2020 was done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and may have been purged. Effect: Admissions to the program may not be done in accordance with policies and regulations. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of selection of applicants from the waiting list. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.204. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: Per 24 CFR section 982.54(d)(15), the Housing Authority must adopt a written administrative plan that establishes local policies for the method of determining that rent paid to an owner is a reasonable rent, initially and during the term of the housing assistance payment contract. Per 24 CFR section 982.507, the Housing Authority must determine that the rent to an owner is reasonable before any subsequent increase in rent is paid to the owner. Condition/Context: We could not determine whether the Housing Authority has a written administrative plan addressing reasonable rent determinations. The Housing Authority was also unable to provide documentation of reasonable rent for the period under audit for tenants. Our sample was not statistically valid. Questioned Costs: Not determinable. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the rent reasonableness procedures performed in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old and maybe have been purged. Effect: Rent paid to landlords may not be reasonable in comparison to other comparable unassisted units. Recommendation: The Housing Authority should ensure the vendor administering the program maintains proper records of rent reasonableness. The Housing Authority should also ensure it has a written policy for the method of determining that rent paid to an owner is a reasonable rent as required by 24 CFR section 982.54(d)(15). Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation as required by 24 CFR section 982.54(d)(15). We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program.
Criteria: Per 24 CFR section 982.516, the Housing Authority must conduct a reexamination of family income and composition at least annually. Third-party verification of family income, value of assets, expenses deducted from income, and other factors that affect adjusted income must be obtained and documented. The Housing Authority must determine income eligibility and calculate the tenant's rent payment using the documentation from third-party verification in accordance with 24 CFR part 5 subpart F. The Housing Authority is also required to submit HUD-50058, Family Report, for each reexamination per 24 CFR part 908. The amount paid for housing assistance payments (HAP)must correspond to HUD-50058. Condition/Context: No documentation of family income, composition, third-party verification, or HUD 50058 were provided for any of the twenty five tenants selected for testing for the required reexamination during the fiscal year. Our sample was not statistically valid. Questioned Costs: Housing assistance payments for all of the tenants noted above total $1,042,331 for the fiscal year. Cause: The lack of supporting documentation may be related to the Housing Authority changing voucher program administrators during fiscal year 2020. While the current administrator has access to tenant files, the eligibility determinations done in fiscal 2020 were done by a previous contractor. Also due to the Housing Authority falling behind on obtaining audits, the documents being requested by auditors are several years old. Effect: The Housing Authority may be making ineligible HAP payments on behalf of tenants. Recommendation: The Housing Authority should ensure their vendors properly maintain documentation regarding eligibility determinations. Views of Responsible Officials: WBHA is concerned that the current contract administrator for the HCV Program has failed to comply with providing the requested documentation. We are engaging with our current HCV Contract Administrator (Allegiant Property Management, LLC) on expectations for compliance currently and in the future. WBHA is also exploring other contract administrators or possibly opting out of the HCV Program altogether and working with WHEDA to administer WBHA’s HCV Program vouchers.