FAC Explorer

Finding 1080620 (2024-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-10-30
Audit: 326631
Organization: Housing Authority of Savannah (GA)
Auditor: Rector Reeder & Lofton PC

AI Summary

  • Core Issue: The Public Housing Authority failed to provide complete waiting list documentation for three selected participants, hindering compliance verification.
  • Impacted Requirements: This noncompliance violates 24 CFR 960.206(e)(2), which mandates a clear audit trail for applicant selection as per the PHA plan.
  • Recommended Follow-up: The Agency should strictly follow its Admissions and Continued Occupancy Policy (ACOP) to ensure proper documentation and compliance with housing policies.

Finding Text

Finding 2024-003 - Public Housing Internal Control over Waiting List - Eligibility Noncompliance and Significant Deficiency Low Rent Public Housing - Subsidy ALN 14.850 Condition & Cause: We examined the Public Housing waiting list as part of our tests of the related internal controls. We selected five (5) newly housed participants to review for compliance with the PHA's move in policies and procedures. Although the Authority was able to locate the batches that the participants were selected from the Authority was unable to provide the complete waiting list for three (3) of the selected participants. Since we did not have the waiting list to agree to the batches there was not a clear audit trail to follow to provide assertion to the compliance with housing and selection policies. Criteria: The Code of Federal Regulations and the Housing Authority's Admissions and Continued Occupancy Policy (ACOP). 24 CFR 960.206(e)(2) states that there must be a clear audit trail to verify that each applicant has been selected in accordance with the method specified in the PHA plan. Effect: Failure to maintain compliance can result in loss of funding for grants and other programs which require operations to have no audit findings and noncompliance. Recommendation: We recommend that the Agency closely adhere to the ACOP and Code of Federal Regulations regarding management of the waitlist. The Authority should be able to support each selection and move in from the waiting list with evidence that it followed its board approved housing policies. Questioned Costs: None Repeat Finding: No Was sampling statistically valid? Yes

Categories

HUD Housing Programs Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 504177 2024-002
    Significant Deficiency
  • 504178 2024-003
    Significant Deficiency
  • 504179 2024-001
    Significant Deficiency
  • 504180 2024-001
    Significant Deficiency
  • 1080619 2024-002
    Significant Deficiency
  • 1080621 2024-001
    Significant Deficiency
  • 1080622 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.872 Public Housing Capital Fund $6.02M
14.850 Public and Indian Housing $3.93M
14.267 Continuum of Care Program $1.34M
14.871 Section 8 Housing Choice Vouchers $616,920
14.896 Family Self-Sufficiency Program $303,580
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $89,329