Finding 1103251 (2024-003)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-03-13
Audit: 345887
Organization: Herkimer Housing Authority (NY)

AI Summary

  • Core Issue: The Authority has not updated its Utility Allowance Schedule in over a year, violating HUD's requirement for annual reviews.
  • Impacted Requirements: Participants may face higher utility costs than allowed, affecting housing affordability.
  • Recommended Follow-Up: Update the schedule immediately, establish a clear annual review process, and train staff on compliance requirements.

Finding Text

Criteria - According to 24 CFR Part 982.517, Authorities are required to establish and maintain an updated Utility Allowance Schedule. This schedule must be reviewed at least annually and adjusted to reflect any changes in utility rates and consumption patterns that affect program participants. Condition - The Authority has not completed or updated its Utility Allowance Schedule within the last year, failing to adhere to the annual review and adjustment requirement set forth by HUD. Cause - The lack of an updated Utility Allowance Schedule is due to insufficient administrative processes or oversight. The responsible staff was not aware of the timelines or the necessity for annual updates. Effect - Participants in the HCV Program may be incurring utility costs that exceed the allowances provided, adversely affecting the affordability of their housing. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This was not a repeat finding. Recommendation - We recommend that the Authority consider the following correct actions: 1) Conduct an immediate review and update of the Utility Allowance Schedule to accurately reflect current utility costs and consumption patterns. 2) Implement a robust annual review process with clear timelines and responsibilities to ensure compliance moving forward. 3) Provide comprehensive training to involved staff regarding the importance of maintaining an updated utility allowance schedule and the regulatory requirements. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

Categories

Internal Control / Segregation of Duties HUD Housing Programs

Other Findings in this Audit

  • 526808 2024-002
    Significant Deficiency
  • 526809 2024-003
    Significant Deficiency
  • 1103250 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.12M
14.872 Public Housing Capital Fund $253,896
14.850 Public and Indian Housing $171,792