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Finding 522394 (2023-004)
Significant Deficiency 2023
Rome Housing Authority
NY
HUD Housing Programs Reporting Significant Deficiency
he Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024
he Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024
View Audit 341664
Finding 522393 (2023-003)
Significant Deficiency 2023
Rome Housing Authority
NY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
2023-003 Selection of the Waiting List RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waitin...
2023-003 Selection of the Waiting List RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waiting list will be generating following each new move-in, and the previous waiting list will be appropriately filed and preserved. Name of Responsible Person: Entire Admin Staff Implementation Date: September 2024
View Audit 341664
Finding 522198 (2023-004)
Material Weakness 2023
Municipality of Barceloneta
PR
HUD Housing Programs Reporting
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
We recommend of the municipality has issued clear and specific instructions to the director of this area, demanding that she and her team take immediate measures to ensure that these types of findings are not repeated in future fiscal periods or in the years to come.
View Audit 341405
Finding 522156 (2023-003)
Material Weakness 2023
Housing Authority of the County of Monroe
WI
HUD Housing Programs Reporting
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
Corrective Action Planned: The Authority will make sure their future audits are completed timely and Audited REAC submissions are completed on time.
View Audit 341370
Finding 520848 (2023-006)
Material Weakness 2023
Municipality of Ceiba
PR
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
We concur with the finding. During the fiscal year 2024-2025, all participant files will be revised to include all missing documents referred to in the finding.
We concur with the finding. During the fiscal year 2024-2025, all participant files will be revised to include all missing documents referred to in the finding.
View Audit 340664
Finding 520847 (2023-005)
Material Weakness 2023
Municipality of Ceiba
PR
HUD Housing Programs Reporting
We concur with the finding. During the fiscal year 2024-2025, both reports for fiscal years 2021 and 2022 will be filed. Therefore, the conditions of the findings have been corrected.
We concur with the finding. During the fiscal year 2024-2025, both reports for fiscal years 2021 and 2022 will be filed. Therefore, the conditions of the findings have been corrected.
View Audit 340664
Finding 520813 (2023-005)
Material Weakness 2023
County of Trinity
CA
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
Federal program title – Home Partnership Investment Program – HOME loan – CFDA 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance...
Federal program title – Home Partnership Investment Program – HOME loan – CFDA 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the HOME grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Grants department had two employees in FY 22/23. The Grant coordinator and assistant both terminated county employment in fiscal year 22/23 and left virtually no records. Information and materials, they did leave behind were stuffed in boxes and tracking in the electronic workbook was not fully completed. Admin staff trained the Grant employees but was unaware they were not following the process and procedures, and only saving information to their personal computer. Current admin staff requested the documents from prior staff members and they were received, though we are unsure if all were sent. Staff is doing their due diligence and working diligently to get back on track in monitoring activities, and train the newly hired staff. There is insufficient budget to hire the staff needed to fully monitor the Home Program loan efforts. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Undetermined at this time as the staff continues their current minimal Home Program loan efforts while still maintaining all other duties, and being short staffed. Existing Home Program workload is being closed out as fast as possible.
View Audit 340608 Questioned Costs: $1
Finding 520808 (2023-004)
Material Weakness 2023
County of Trinity
CA
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance check list in the receivables listing sent to auditor’s office, to ensure that outstanding loan continuing compliance is perfor...
Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance check list in the receivables listing sent to auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the CDBG grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Grants department had two employees in FY 22/23. The Grant coordinator and assistant both terminated county employment in fiscal year 22/23 and left virtually no records. Information and materials, they did leave behind were stuffed in boxes and tracking in the electronic workbook was not fully completed. Admin staff trained the Grant employees but was unaware they were not following the process and procedures, and only saving information to their personal computer. Current admin staff requested the documents from prior staff members and they were received, though we are unsure if all were sent. Staff is doing their due diligence and working diligently to get back on track in monitoring activities, and train the newly hired staff. There is insufficient budget to hire the staff needed to fully monitor the CDBG efforts. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for correcting action plan: Undetermined at this time as the staff continues their current minimal CDBG efforts while still maintaining all other duties, and being short staffed. Existing CDBG workload is being closed out as fast as possible.
View Audit 340608 Questioned Costs: $1
Finding 520223 (2023-002)
Significant Deficiency 2023
Central Montana Regional Water Authority
MT
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.302
The Project Administrator will reimburse the funds to the Montana Department of Natural Resources (DNRC), based on directions provided by DNRC. The Project Administrator will work with the outside accountant on record keeping of the Authority. Responsible Officials: Monty Sealey, Project Manager an...
The Project Administrator will reimburse the funds to the Montana Department of Natural Resources (DNRC), based on directions provided by DNRC. The Project Administrator will work with the outside accountant on record keeping of the Authority. Responsible Officials: Monty Sealey, Project Manager and Melissa Carlson, Accountant Expected Completion Date: by June 30, 2025
View Audit 339789 Questioned Costs: $1
Finding 520210 (2023-007)
Material Weakness 2023
I&f Incorporated Nfp
IL
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
FINDING 2023-007: LACK OF INTERNAL CONTROLS OVER COMPLIANCE Corrective Action Plan A compliance management framework will be developed by March 31, 2025, and training for relevant staff will begin shortly thereafter. Monitoring mechanisms and documentation practices will also be implemented to ensu...
FINDING 2023-007: LACK OF INTERNAL CONTROLS OVER COMPLIANCE Corrective Action Plan A compliance management framework will be developed by March 31, 2025, and training for relevant staff will begin shortly thereafter. Monitoring mechanisms and documentation practices will also be implemented to ensure ongoing compliance. Estimated Completion Date: 3/31/2025 Contact Person for Implementation of All Corrective Action Plans: Andre Thomas (Executive Director) (773) 756-6806
View Audit 339764
Finding 520151 (2023-004)
Significant Deficiency 2023
City of Alamogordo
NM
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
Auditor's Recommendation – CRI recommends that the contract immediately be amended to include the required prevailing wage rate clauses. Furthermore, a review process should be implemented to ensure all future contracts comply with prevailing wage requirements. Views of Responsible Officials and Pla...
Auditor's Recommendation – CRI recommends that the contract immediately be amended to include the required prevailing wage rate clauses. Furthermore, a review process should be implemented to ensure all future contracts comply with prevailing wage requirements. Views of Responsible Officials and Planned Corrective Action – Prior to the transfer of the Housing Authority to the Eastern Regional Housing Authority (ERHA), the City of Alamogordo did not understand the limitations of the ERHA accounting and financial system. Since this time, the City has had multiple conversations with ERHA leadership about their financials systems. The City has no authority over ERHA and does not expect any changes in their accounting practices. Responsible Person – ERHA Accounting Staff Targeted Date of Completion – Fiscal Year 2025
View Audit 339709
Finding 520110 (2023-004)
Material Weakness 2023
City of Allentown
PA
Reporting Questioned Costs HUD Housing Programs
Finding 2023-004-Reporting Repeat Finding-See Finding 2022-005 Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Take...
Finding 2023-004-Reporting Repeat Finding-See Finding 2022-005 Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. Action Taken: The Grants Accountant reconciles all required reports to the general ledger prior to submission. The Grants Manager reviews and approves the Grants Accountant's reconciliations. These procedures were implemented effective June 30, 2024.
View Audit 339690
Finding 520108 (2023-002)
Material Weakness 2023
City of Allentown
PA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2023-002-SpecialTests and Provisions-Citizen Participation Repeat Finding-See Finding 2022-003 Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submissi...
Finding 2023-002-SpecialTests and Provisions-Citizen Participation Repeat Finding-See Finding 2022-003 Recommendation: We recommend the City implement internal control procedures to ensure compliance with citizen participation requirements and such documentation is maintained for annual HUD submission. Action Taken: The City has adopted HUD regulations to comply with all citizen participation requirements (24 CFR 91.105). These were implemented January 1, 2024.
View Audit 339690
Finding 520087 (2023-001)
Significant Deficiency 2023
Camcare Health Corporation
NJ
Questioned Costs Special Tests & Provisions HUD Housing Programs
CAMcare has made significant revisions to the financial screening department's leadership and workflows. We have since revised our Sliding Fee Scale Policy, the scale itself, and the SOPs for both Financial Screening of Uninsured and Underinsured Patients and Financial Assistance. All patient regist...
CAMcare has made significant revisions to the financial screening department's leadership and workflows. We have since revised our Sliding Fee Scale Policy, the scale itself, and the SOPs for both Financial Screening of Uninsured and Underinsured Patients and Financial Assistance. All patient registration areas have the latest board-approved sliding fee scale, and the changes were announced during a weekly staff huddle. All PSRs and Financial Screeners were made aware of the change. The new Manager of the financial screening department has provided the team with subject matter expertise, additional training, and increased accountability in work product. CAMcare also has a new EMR system, Epic, (December of 2023) where applications are housed and tracked, creating a single record for financial screening with patient changes being more streamlined. The latest sliding fee scales have been uploaded to the EMR. Patients with applications in progress can be edited as needed more efficiently.
View Audit 339613
Finding 519906 (2023-001)
Significant Deficiency 2023
Julie Valentine Center
SC
HUD Housing Programs
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF COMMISSIONERS WILL REMAIN INVOLVED IN REVIEWING THE FINANCIAL STATEMENTS OF THE COMMISSION.
View Audit 339314
Swope Gardens Housing Corporation
MO
HUD Housing Programs Cash Management
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. ...
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. Expected Date of Completion: N/A
View Audit 339234
Spruce Landing Housing Corporation
MO
Questioned Costs HUD Housing Programs Cash Management
Finding No 2023-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined
Finding No 2023-002 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined
View Audit 339233 Questioned Costs: $1
Spruce Landing Housing Corporation
MO
HUD Housing Programs Questioned Costs
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Agrees with the recommendation Expected Date of Completion Not determined
View Audit 339233 Questioned Costs: $1
Rodsewood Housing Corporation
MO
Questioned Costs HUD Housing Programs
Finding No 2023-001 Name of Responsible Party Fred Gibbs FK Gibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Expected Date of Completion:
Finding No 2023-001 Name of Responsible Party Fred Gibbs FK Gibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Expected Date of Completion:
View Audit 339229 Questioned Costs: $1
Holiday Drive Housing Corporation
MO
Questioned Costs Cash Management HUD Housing Programs
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action The Project did not make the required deposit to the residual receipts accounts and ...
Finding No 2023-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action The Project did not make the required deposit to the residual receipts accounts and still is not in compliance for the year ending 06-30-2023. Expected Date of Completion: unknown
View Audit 339228 Questioned Costs: $1
Jo Daviess Residential Services
IL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 ...
JO DAVIESS RESIDENTIAL SERVICES, INC. 521 S. WEST STREET GALENA, IL 61036 CORRECTIVE ACTION PLAN January 20, 2025 U. S. Department of Housing and Urban Development Ralph Metcalfe Federal Building 77 West Jackson Boulevard Chicago, IL 60604-3507 Jo Daviess Residential Services, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Period: Year ended June 30, 2023 The finding from the June 30, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2023-001: Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Management's Response: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (815) 288-6691. Sincerely yours, Jeff Stauter Director Kreider Services, Inc. Managing Agent
View Audit 339217
Flint Housing Commission
MI
HUD Housing Programs
WE CONCUR WITH RECOMMENDATION THAT FILES NEED TO BE UPDATED AND RECERTIFIED ANNUALLY AS REQUIRED . WE ALSO WILL REVIEW WHETHER TENANTS WHEN REQUIRED ARE PERFORMING COMMUNITY SEVICE AS REQUIRED BY HUD. WE WILL REQUIRE OUR HOUSING DIRECTOR TO REVIEW FILES AND EXAMINE OUR PROCESS TO MORE TIMELY REVIEW ...
WE CONCUR WITH RECOMMENDATION THAT FILES NEED TO BE UPDATED AND RECERTIFIED ANNUALLY AS REQUIRED . WE ALSO WILL REVIEW WHETHER TENANTS WHEN REQUIRED ARE PERFORMING COMMUNITY SEVICE AS REQUIRED BY HUD. WE WILL REQUIRE OUR HOUSING DIRECTOR TO REVIEW FILES AND EXAMINE OUR PROCESS TO MORE TIMELY REVIEW AND RECERTIFIY TENANTS. THIS PROCESS WILL BE IMPLEMENTED AND REVIEWED BY THE EXECUTIVE DIRECTOR.
View Audit 338408
Finding 519360 (2023-005)
Material Weakness 2023
Housing Authority of the County of Marin
CA
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Public Housing Waiting List Non Compliance Material to the Financial Statements: Yes...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Public Housing Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Finding 2023-005 (continued): Criteria: Selections from the Waiting List. The PHA must have written policies in its Admissions and Continued Occupancy Policy for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203 (Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that certain new move-ins to the Public and Indian Housing Program were selected from the wait list in an order that is in accordance with the Authority’s Admissions and Continued Occupancy Policy. Context: Of a sample size of nine (9) new move-ins, nine (9) could not be determined to be housed in proper order from the Authority's waiting list. Our sample size is statistically valid. Known Questioned Costs: $89,397 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to the public housing waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Program is in material non-compliance with the special tests and provisions type of compliance related to selection of applicants from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight on the maintenance of the waiting list and process of housing applicants to better monitor adequacy with compliance requirements. Kim Dolan, Chief Financial officer, will be responsible to implement this corrective action by December 31, 2024.
View Audit 338241 Questioned Costs: $1
Finding 519359 (2023-004)
Material Weakness 2023
Housing Authority of the County of Marin
CA
HUD Housing Programs Questioned Costs Eligibility
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Assistance Listing Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Comp...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Assistance Listing Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Finding 2023-004 (continued): Context: There are approximately 460 units. Of a sample size of seventeen (17) tenant files, the following was noted: • HUD 50058 annual recertification was not filed timely in 2 files • Original Application was missing in 1 file • Verification of income was missing in 3 files • Verification of assets was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $28,961 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Public and Indian Housing Program and will implement internal control procedures that will ensure compliance with federal regulations. Elizabeth Campbell, Interim Deputy Director, will be responsible to implement this corrective action by December 31, 2024.
View Audit 338241 Questioned Costs: $1
Finding 519358 (2023-006)
Material Weakness 2023
Housing Authority of the County of Marin
CA
Questioned Costs HUD Housing Programs Eligibility
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance - N. Special Tests and Provisions - Selection from the Waiting List Non Compliance Material to the Financial Sta...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance - N. Special Tests and Provisions - Selection from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Selections from the Waiting List. The PHA must have written policies in its Section 8 Administrative Plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203 (Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that certain new move-ins to the Section 8 Housing Choice Vouchers Program were selected from the wait list in an order that is in accordance with the Authority’s Section 8 Administrative Plan. Context: Of a sample size of thirteen (13) new move-ins, seven (7) could not be determined to be housed in proper order from the Authority's waiting list. Our sample size is statistically valid. Known Questioned Costs: $181,533 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selection from the waiting list. The Authority has not properly housed applicants in compliance with program requirements. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the eligibility type of compliance related to selection from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Finding 2023-006 (continued): Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Voucher Program to ensure that established internal control policies are being followed on a timely basis. Kim Dolan, Chief Financial officer, will be responsible to implement this corrective action by December 31, 2024.
View Audit 338241 Questioned Costs: $1
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