Finding 400962 (2021-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2024-06-17
Audit: 309030
Organization: Gloversville Housing Authority (RI)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The Public Housing Authority (PHA) failed to properly verify tenant income and composition, leading to incorrect payment standards and utility allowances.
  • Impacted Requirements: Annual reexaminations and third-party verifications of income and assets were not adequately documented, violating HUD regulations.
  • Recommended Follow-Up: Management should enhance oversight, ensure compliance with policies, and provide training on reexamination procedures.

Finding Text

2021-003 – ELIGIBILITY Material Weakness/Noncompliance U.S. Department of Housing and Urban Development CFDA #:14.871/ 14.879 – Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit, we identified the following exceptions in our testing:  Ten (10) instances of incorrect payment standard  Two (2) instances of incorrect utility allowance CAUSE The Authority did not properly oversee the administration of the Housing Choice Voucher and Mainstream Voucher programs. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 251. This was not a statistically valid sample. REPEAT FINDING See finding 2020-003. RECCOMENDATION We recommend the Authority’s management take an active role in reviewing their policies and monitoring the Authority’s compliance with those policies. We recommend the Authority provide training for the performance of reexamination procedures. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan

Corrective Action Plan

Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the Authority provided training to necessary staff and will discuss with the third party management company to ensure compliance with 24 CFP 982.516 in the future. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 400958 2021-002
    Material Weakness Repeat
  • 400959 2021-002
    Material Weakness Repeat
  • 400960 2021-002
    Material Weakness Repeat
  • 400961 2021-002
    Material Weakness Repeat
  • 400963 2021-003
    Material Weakness Repeat
  • 400964 2021-003
    Material Weakness Repeat
  • 400965 2021-003
    Material Weakness Repeat
  • 400966 2021-004
    Material Weakness Repeat
  • 400967 2021-004
    Material Weakness Repeat
  • 400968 2021-004
    Material Weakness Repeat
  • 400969 2021-004
    Material Weakness Repeat
  • 977400 2021-002
    Material Weakness Repeat
  • 977401 2021-002
    Material Weakness Repeat
  • 977402 2021-002
    Material Weakness Repeat
  • 977403 2021-002
    Material Weakness Repeat
  • 977404 2021-003
    Material Weakness Repeat
  • 977405 2021-003
    Material Weakness Repeat
  • 977406 2021-003
    Material Weakness Repeat
  • 977407 2021-003
    Material Weakness Repeat
  • 977408 2021-004
    Material Weakness Repeat
  • 977409 2021-004
    Material Weakness Repeat
  • 977410 2021-004
    Material Weakness Repeat
  • 977411 2021-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $993,193
14.872 Public Housing Capital Fund $144,990
14.896 Family Self-Sufficiency Program $104,635
14.871 Section 8 Housing Choice Vouchers $16,916
14.879 Mainstream Vouchers $2,382