FAC Explorer

Finding 371988 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-03-04
Audit: 293233
Organization: Adams County Housing Authority (PA)
Auditor: Hamilton & Musser PC

AI Summary

  • Core Issue: Miscalculation of Housing Assistance Payments (HAP) for several families in the Section 8 program.
  • Impacted Requirements: HAP amounts must align with HUD-50058 and be accurately reflected in contracts and registers.
  • Recommended Follow-Up: Implement enhanced review procedures and provide training to staff to ensure accurate HAP calculations and documentation.

Finding Text

#2023-001 – Significant Deficiency – Housing Assistance Payments Section 8 Housing Choice Vouchers, CFDA #14.871 Criteria The Office of Management and Budget issuance of the Code of Federal Regulations (CFR) specifically states Public Housing Authorities must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. The HAP amount must be reflected on the HAP contract and HAP register. Condition During the course of the audit, it was noted that the amount of the HAP payment was miscalculated for a number of families utilizing the program. Cause The cause is due to information from the families that was missing. Effect The potential effect is that the HAP payments could be overstated. Questioned Costs None Perspective Information The finding is related only to the HCV program funds. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional review procedures to capture any missing information or errors in the reporting. Additional training has been provided to the HCV Staff.

Corrective Action Plan

Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN February 28, 2024 Adams County Housing Authority respectfully submits the following corrective action plan for the year ended on June 30, 2023 Cognizant or Oversight Agency for Audit: Section 8 Housing Choice Vouchers, CFDA #14 .871 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2022 -June 30, 2023 The finding from June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit: NONE Findings and Questioned Cost- Major Federal Award Programs Audit # 2023-001- Significant Deficiency- Housing Assistance Payments Section 8 Housing Choice Vouchers , CFDA #14.871 Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior to or soon after the file is finalized. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will implement additional review procedures to capture any missing information or errors in the reporting. Additional training has been provided to the HCV Staff. If the PA Housing Finance Agency has any questions regarding this plan, please call Adams County Housing Authority Executive Director, Stephanie Mcllwee at (717) 334-1518 . Stephanie Mcllwee Executive Director

Categories

HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 948430 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.42M
14.896 Family Self-Sufficiency Program $100,454
14.879 Mainstream Vouchers $92,821
10.427 Rural Rental Assistance Payments $92,104