Finding 1206353 (2023-004)

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

AI Summary

  • Core Issue: The Authority lacks complete documentation for waiting list management, impacting tenant selection for housing vouchers.
  • Impacted Requirements: Noncompliance with 24 CFR 982.204 and internal policies regarding waiting list maintenance and eligibility determinations.
  • Recommended Follow-Up: Reconcile the waiting list, reconstruct missing documents, update procedures, implement supervisory reviews, and train staff on compliance with HUD regulations.

Finding Text

2023-004 Special Tests and Provisions - Waiting List Housing Voucher Cluster Material Weakness in Internal Control Material Noncompliance (Repeated in part from prior year, Finding No. 2022-003 and 2022-004) Condition: During our audit, we noted that the Authority was unable to provide complete and adequate waiting list documentation to support the selection of tenants who were issued housing vouchers. Specifically, required records demonstrating waiting list position, selection order, and eligibility determinations were not available for review. In addition, 8 of the 40 new admissions tested lacked support for the auditor to complete testing in this area. Criteria: In accordance with 24 CFR 982.204 the Authority should follow the policies and procedures documented in its Administrative Plan for applicant eligibility, purging the waiting list, and maintaining the proper order of the waiting list. Context: The HCV program requires housing authorities to maintain a waiting list and to issue vouchers in a manner that is consistent with HUD regulations and the Authority’s Administrative Plan. The waiting list reports could not be located and staff were unable to pull waitlist reports from the system to show historical data. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper maintenance and compliance of the waiting list. Effect: The Authority is not in full compliance with HUD requirements regarding waiting list and tenant placement which could result in tenants being issued a voucher incorrectly. Questioned Costs: None. Auditor Recommendations: We recommend that management perform a reconciliation of the waiting list and reconstruct missing documentation where possible to support applicant selection and voucher issuance. Management should update and formalize waiting list procedures in accordance with HUD regulations and the Authority’s Administrative Plan, implement supervisory review controls to verify completeness of waiting list documentation prior to voucher issuance, and ensure records are retained in accordance with HUD and federal record-retention requirements. In addition, management should provide training to staff responsible for waiting list administration to promote consistent compliance with HUD requirements. Management Response: See Corrective Action Plan.

Corrective Action Plan

2023-004 Special Tests and Provisions - Waiting List Housing Voucher Cluster Material Weakness in Internal Controls Material Noncompliance Condition: During our audit, we noted that the Authority was unable to provide complete and adequate waiting list documentation to support the selection of tenants who were issued housing vouchers. Specifically, required records demonstrating waiting list position, selection order, and eligibility determinations were not available for review. In addition, 8 of the 40 new admissions tested lacked support for the auditor to complete testing in this area. A uditor Recommendations: We recommend that management perform a reconciliation of the waiting list and reconstruct missing documentation where possible to support applicant selection and voucher issuance. Management should update and formalize waiting list procedures in accordance with HUD regulations and the Authority's Administrative Plan, i mplement supervisory review controls to verify completeness of waiting list documentation prior to voucher issuance, and ensure records are retained in accordance with HUD and federal record-retention requirements. In addition, management should provide training to staff responsible for waiting list administration to promote consistent compliance with HUD requirements. 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 managing 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 noted above. This included wait list oversight and wait list selection. CVR provided additional training to staff, prepared new standard operating procedures i ncluding those over waiting lists, and 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 a re 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. In addition, the self-reported 2025 SEMAP testing was showing good scores in the area of Waiting List. Name of Responsible Person: Ken Barbeau, Acting Secretary-Executive Director; Chief Operations Officer (once hired); Projected Completion Date: December 31, 2026

Categories

Special Tests & Provisions Eligibility HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1206348 2023-002
    Material Weakness Repeat
  • 1206349 2023-002
    Material Weakness Repeat
  • 1206350 2023-003
    Material Weakness Repeat
  • 1206351 2023-003
    Material Weakness Repeat
  • 1206352 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