Finding 1055829 (2022-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-07-25
Audit: 315892
Organization: Gloversville Housing Authority (RI)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The Public Housing Authority (PHA) failed to properly verify tenant income and expenses, leading to inaccuracies in rent calculations.
  • Impacted Requirements: Annual reexaminations and third-party verifications of income and expenses were not consistently conducted as required by HUD regulations.
  • Recommended Follow-Up: Management should enhance oversight, ensure compliance with policies, and provide training on reexamination procedures.

Finding Text

2022-003 – ELIGIBILITY Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development ALN #: 14.871/14.879 – Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit, we identified the following exceptions in our testing:  Four (4) instances of incorrect utility allowance  Two (2) instances of income, asset or medical expense miscalculation or insufficient verification  One (1) instance of incorrect payment standard CAUSE The Authority did not properly oversee the administration of the Housing Choice Voucher and Mainstream Voucher programs. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 251. This was not a statistically valid sample. REPEAT FINDING See finding 2021-003. RECOMMENDATION We recommend the Authority’s management take an active role in reviewing their policies and monitoring the Authority’s compliance with those policies. We recommend the Authority provide training for the performance of reexamination procedures. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 479385 2022-003
    Material Weakness Repeat
  • 479386 2022-003
    Material Weakness Repeat
  • 479387 2022-003
    Material Weakness Repeat
  • 479388 2022-003
    Material Weakness Repeat
  • 479389 2022-004
    Material Weakness Repeat
  • 479390 2022-004
    Material Weakness Repeat
  • 479391 2022-004
    Material Weakness Repeat
  • 479392 2022-004
    Material Weakness Repeat
  • 479393 2022-004
    Material Weakness Repeat
  • 479394 2022-005
    Material Weakness
  • 479395 2022-005
    Material Weakness
  • 479396 2022-005
    Material Weakness
  • 479397 2022-005
    Material Weakness
  • 479398 2022-006
    Material Weakness
  • 479399 2022-007
    Material Weakness
  • 1055827 2022-003
    Material Weakness Repeat
  • 1055828 2022-003
    Material Weakness Repeat
  • 1055830 2022-003
    Material Weakness Repeat
  • 1055831 2022-004
    Material Weakness Repeat
  • 1055832 2022-004
    Material Weakness Repeat
  • 1055833 2022-004
    Material Weakness Repeat
  • 1055834 2022-004
    Material Weakness Repeat
  • 1055835 2022-004
    Material Weakness Repeat
  • 1055836 2022-005
    Material Weakness
  • 1055837 2022-005
    Material Weakness
  • 1055838 2022-005
    Material Weakness
  • 1055839 2022-005
    Material Weakness
  • 1055840 2022-006
    Material Weakness
  • 1055841 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $893,943
14.872 Public Housing Capital Fund $297,117
14.896 Family Self-Sufficiency Program $104,631
14.871 Section 8 Housing Choice Vouchers $22,940
14.879 Mainstream Vouchers $3,226