FAC Explorer

Finding 31248 (2022-002)

- Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2022-12-08
Audit: 26553
Organization: Newbury Elderly Housing, Inc. (NH)
Auditor: Leone McDonnell & Roberts P A

AI Summary

  • Core Issue: Tenant rent was inaccurately calculated, leading to incorrect tenant assistance for one tenant.
  • Impacted Requirements: HUD mandates annual re-certification and accurate rent calculations, which were not met.
  • Recommended Follow-up: Implement a verification procedure for unusual circumstances involving the housing director.

Finding Text

2022-002 Finding resolution status: Unresolved Information on universe: Auditor tests tenant files based on HUD sampling guidelines of less than 50 units. 5 files were selected for testing. Sample size: 5 files Identification of repeat finding : Repeat finding 2021-003 Condition: Tenant rent was not accurately calculated. Criteria: HUD requires annual re-certification and rent calculation. Effect: Tenant rent and tenant assistance were not correct for one tenant. Context: Auditor selected tenant files to test the tenant income and allowable expenses and noted one file in which the income was not correctly calculated. Cause: Error by the project manager. Recommendation: A procedure be implemented to verify the treatment of unusual circumstances with the housing director. Reporting views of responsible officials: Management agrees and will implement a procedure. See Corrective Action Plan.

Corrective Action Plan

Finding 2022-002: Plan: Director of Housing will monitor/review a 10% sample of all recertifications. Program staff will proactively ask for peer review or program director review of any recertifications with complex income and rent calculations. Ongoing training will continue for all program staff. Anticipated Completion: December 31 , 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer 35

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 31247 2022-001
    - Repeat
  • 31249 2022-003
    Significant Deficiency Repeat
  • 31250 2022-001
    - Repeat
  • 31251 2022-002
    - Repeat
  • 31252 2022-003
    Significant Deficiency Repeat
  • 31253 2022-001
    - Repeat
  • 31254 2022-002
    - Repeat
  • 31255 2022-003
    Significant Deficiency Repeat
  • 607689 2022-001
    - Repeat
  • 607690 2022-002
    - Repeat
  • 607691 2022-003
    Significant Deficiency Repeat
  • 607692 2022-001
    - Repeat
  • 607693 2022-002
    - Repeat
  • 607694 2022-003
    Significant Deficiency Repeat
  • 607695 2022-001
    - Repeat
  • 607696 2022-002
    - Repeat
  • 607697 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $338,825