Finding 1206351 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-04-10

AI Summary

  • Core Issue: The Authority remains under Troubled Status with HUD for its Housing Choice Voucher program, indicating ongoing internal control weaknesses.
  • Impacted Requirements: The Authority failed to maintain necessary oversight and controls, hindering their ability to complete annual SEMAP reporting.
  • Recommended Follow-Up: The Authority should revise internal control policies and actively work on the Corrective Action Plan with HUD to improve compliance and exit Troubled Status.

Finding Text

Special Tests and Provisions - SEMAP Housing Voucher Cluster Material Weakness in Internal Control Material Noncompliance (Repeated in part from prior year, Finding No. 2022-003 and 2022-004) Condition: The Authority was under Troubled Status with HUD for its Housing Choice Voucher program during the 2023 fiscal year. There were multiple findings from HUD with a Corrective Action Plan implemented covering areas typically monitored through SEMAP self-assessment process. Criteria: The Authority is required to maintain oversight and internal controls of its federal programs. Context: The auditor received the HUD findings report and follow up Corrective Action Plan monitoring during the year. The Authority’s action items were ongoing throughout the duration of the audit. Cause: The Authority continued to experience reporting and operational challenges which require HUD oversight. In addition, it was noted that the Authority was not able to implement effective controls over their Housing Choice Voucher program during this year. Effect: The Authority is unable to perform their annual SEMAP reporting. Questioned Costs: Unknown. Auditor Recommendations: The Authority should evaluate and update its internal control policies and procedures related to HCV compliance requirements. The Authority should continue to work on its Corrective Action Plan with HUD to move out of Troubled Status. Management Response: See Corrective Action Plan.

Corrective Action Plan

Special Tests and Provisions - SEMAP Housing Voucher Cluster Material Weakness in Internal Controls Material Noncompliance Condition: The Authority was under Troubled Status with HUD for its Housing Choice Voucher program during the 2023 fiscal year. There were multiple fi ndings from HUD with a Corrective Action Plan implemented covering areas typically monitored through SEMAP self-assessment process. A uditor Recommendations: The Authority should evaluate and update its internal control policies and procedures related to HCV compliance requirements. The Authority should continue to work on its Corrective Action Plan with HUD to move out of Troubled Status. Action Taken: On the same note and based on a HUD review of operations, HACM entered into a SEMAP Corrective Action Plan with HUD with the goal to improve the SEMAP performance indicator scores. Via a nationwide Request for Proposal, HACM hired the contractor, CVR Associates, Inc. (CVR) to manage and operate the entire Housing Choice Voucher program for HACM, effective January 2, 2025. This contract is currently overseen by the Acting Secretary- Executive Director and will be overseen by the Chief Operations Officer once a new one is hired. CVR was selected as the contractor in part due to their extensive experience in m anaging similar voucher programs nationwide and on their tools/software that they have developed to manage items, such as quality control testing in the areas such as the items n oted above. CVR provided additional training to staff, prepared new standard operating procedures, a nd perform quality control testing over the course of the entire year. Many of the SEMAP indicators have improved, but some have additional improvement still needed based on the 2025 SEMAP results. When there are issues, the CVR Quality Control team follows up with the staff person to correct the issue, and to provide guidance or additional training with the goal to reduce the error rate in the future. We believe that HACM will be back to being a standard performer or higher in 2026. Name of Responsible Person: Ken Barbeau, Acting Secretary-Executive Director; Chief Operations Officer (once hired); Projected Completion Date: December 31, 2026

Categories

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 1206348 2023-002
    Material Weakness Repeat
  • 1206349 2023-002
    Material Weakness Repeat
  • 1206350 2023-003
    Material Weakness Repeat
  • 1206352 2023-004
    Material Weakness Repeat
  • 1206353 2023-004
    Material Weakness Repeat
  • 1206354 2023-005
    Material Weakness Repeat
  • 1206355 2023-006
    Material Weakness Repeat
  • 1206356 2023-007
    Material Weakness Repeat
  • 1206357 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $7.60M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.69M
14.872 PUBLIC HOUSING CAPITAL FUND $3.34M
14.895 JOBS-PLUS PILOT INITIATIVE $1.64M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $946,780
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $89,889
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $48,677
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $23,232