Finding 404104 (2023-003)

Significant Deficiency Repeat Finding
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-06-28
Audit: 310889
Organization: Rochester Housing Authority (NY)

AI Summary

  • Core Issue: The Authority failed to conduct annual housing quality inspections and rent reasonableness checks for 12 out of 21 sampled units.
  • Impacted Requirements: This noncompliance with HQS standards and rent determinations violates 24 CFR Section 582.305.
  • Recommended Follow-Up: Update inspection processes to ensure annual checks are completed, with implementation planned by September 30, 2024.

Finding Text

Criteria - Housing assisted under the Shelter Plus Care Program must meet applicable housing quality standards (HQS) under 24 CFR Section 582.305. Before any assistance is provided on behalf of a participant, the nonfederal entity, or another entity acting on behalf of the nonfederal entity (other than the owner of the housing), must physically inspect each unit to ensure that the unit meets housing quality standards. Nonfederal entities must also inspect all units annually during the grant period to ensure that units continue to meet housing quality standards (24 CFR Section 582.305(a)). It is also the responsibility of the nonfederal entity to determine whether the rent charged for the unit receiving assistance is reasonable in relation to rents being charged for comparable unassisted units. For SRO units, rents are calculated in accordance with 24 CFR section 882.805(d) (24 CFR section 582.305(b)). Condition - The Authority did not perform an annual HQS inspection or rent reasonableness determination for 12 out of 21 units sampled for testwork. Cause - The Authority’s procedures called for biennial inspections of properties. Effect - The Authority was not in compliance with HQS inspection or rent reasonableness requirements of the program. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2022-002. Recommendation - We recommend the Authority update processes to ensure all properties are being inspected and a rent determination is being performed on at least an annual basis. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2024.

Corrective Action Plan

Name of Auditee: Rochester Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2023 CAP Prepared by: Shawn Burr, Executive Director Phone: (585) 697-6184 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2023-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - HQS inspections of Shelter Plus Care properties will be performed on an annual basis. (c) Planned implementation date of corrective action - Completed by September 30, 2024.

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 404105 2023-002
    Significant Deficiency
  • 980546 2023-003
    Significant Deficiency Repeat
  • 980547 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $9.82M
14.872 Public Housing Capital Fund $5.74M
14.879 Mainstream Vouchers $2.34M
14.238 Shelter Plus Care $1.76M
14.871 Section 8 Housing Choice Vouchers $978,614
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $237,649
14.896 Family Self-Sufficiency Program $232,680
14.870 Resident Opportunity and Supportive Services - Service Coordinators $213,472