Finding 479113 (2022-013)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-07-22

AI Summary

  • Core Issue: The PHA failed to review utility rate data, leading to a material weakness in internal controls and noncompliance with federal regulations.
  • Impacted Requirements: The PHA must maintain an updated utility allowance schedule and review utility rates annually, especially for changes over 10%.
  • Recommended Follow-Up: Implement controls to ensure annual reviews of utility rate data to keep the utility allowance schedule current.

Finding Text

2022 – 013 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: DC001VO - 2022 Award Period: October 1, 2021 – September 30, 2022 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or specific requirement: The PHA must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition/Context: DCHA did not review utility rate data for each utility category during the fiscal year. Questioned Costs: Unable to determine. Cause: The Authority did not maintain an update utility allowance schedule. Effect: The Authority is not in compliance with federal regulations regarding the requirement of maintaining an updated utility allowance schedule. Repeat Finding: No Recommendation: We recommend the Authority implements controls to ensure that the utility rate data for each utility category is reviewed each year to ensure that an up-to-date utility allowance schedule is maintained. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479070 2022-002
    Material Weakness Repeat
  • 479071 2022-009
    Material Weakness
  • 479072 2022-010
    Significant Deficiency
  • 479073 2022-011
    Material Weakness
  • 479074 2022-003
    Material Weakness Repeat
  • 479075 2022-004
    Material Weakness Repeat
  • 479076 2022-005
    Material Weakness
  • 479077 2022-006
    Material Weakness
  • 479078 2022-007
    Material Weakness
  • 479079 2022-008
    Material Weakness
  • 479080 2022-012
    Material Weakness Repeat
  • 479081 2022-013
    Material Weakness
  • 479082 2022-003
    Material Weakness Repeat
  • 479083 2022-004
    Material Weakness Repeat
  • 479084 2022-005
    Material Weakness
  • 479085 2022-006
    Material Weakness
  • 479086 2022-007
    Material Weakness
  • 479087 2022-008
    Material Weakness
  • 479088 2022-012
    Material Weakness Repeat
  • 479089 2022-013
    Material Weakness
  • 479090 2022-002
    Material Weakness Repeat
  • 479091 2022-009
    Material Weakness
  • 479092 2022-010
    Significant Deficiency
  • 479093 2022-011
    Material Weakness
  • 479094 2022-002
    Material Weakness Repeat
  • 479095 2022-009
    Material Weakness
  • 479096 2022-010
    Significant Deficiency
  • 479097 2022-011
    Material Weakness
  • 479098 2022-003
    Material Weakness Repeat
  • 479099 2022-004
    Material Weakness Repeat
  • 479100 2022-005
    Material Weakness
  • 479101 2022-006
    Material Weakness
  • 479102 2022-007
    Material Weakness
  • 479103 2022-008
    Material Weakness
  • 479104 2022-012
    Material Weakness Repeat
  • 479105 2022-013
    Material Weakness
  • 479106 2022-003
    Material Weakness Repeat
  • 479107 2022-004
    Material Weakness Repeat
  • 479108 2022-005
    Material Weakness
  • 479109 2022-006
    Material Weakness
  • 479110 2022-007
    Material Weakness
  • 479111 2022-008
    Material Weakness
  • 479112 2022-012
    Material Weakness Repeat
  • 1055512 2022-002
    Material Weakness Repeat
  • 1055513 2022-009
    Material Weakness
  • 1055514 2022-010
    Significant Deficiency
  • 1055515 2022-011
    Material Weakness
  • 1055516 2022-003
    Material Weakness Repeat
  • 1055517 2022-004
    Material Weakness Repeat
  • 1055518 2022-005
    Material Weakness
  • 1055519 2022-006
    Material Weakness
  • 1055520 2022-007
    Material Weakness
  • 1055521 2022-008
    Material Weakness
  • 1055522 2022-012
    Material Weakness Repeat
  • 1055523 2022-013
    Material Weakness
  • 1055524 2022-003
    Material Weakness Repeat
  • 1055525 2022-004
    Material Weakness Repeat
  • 1055526 2022-005
    Material Weakness
  • 1055527 2022-006
    Material Weakness
  • 1055528 2022-007
    Material Weakness
  • 1055529 2022-008
    Material Weakness
  • 1055530 2022-012
    Material Weakness Repeat
  • 1055531 2022-013
    Material Weakness
  • 1055532 2022-002
    Material Weakness Repeat
  • 1055533 2022-009
    Material Weakness
  • 1055534 2022-010
    Significant Deficiency
  • 1055535 2022-011
    Material Weakness
  • 1055536 2022-002
    Material Weakness Repeat
  • 1055537 2022-009
    Material Weakness
  • 1055538 2022-010
    Significant Deficiency
  • 1055539 2022-011
    Material Weakness
  • 1055540 2022-003
    Material Weakness Repeat
  • 1055541 2022-004
    Material Weakness Repeat
  • 1055542 2022-005
    Material Weakness
  • 1055543 2022-006
    Material Weakness
  • 1055544 2022-007
    Material Weakness
  • 1055545 2022-008
    Material Weakness
  • 1055546 2022-012
    Material Weakness Repeat
  • 1055547 2022-013
    Material Weakness
  • 1055548 2022-003
    Material Weakness Repeat
  • 1055549 2022-004
    Material Weakness Repeat
  • 1055550 2022-005
    Material Weakness
  • 1055551 2022-006
    Material Weakness
  • 1055552 2022-007
    Material Weakness
  • 1055553 2022-008
    Material Weakness
  • 1055554 2022-012
    Material Weakness Repeat
  • 1055555 2022-013
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $230.11M
14.871 Section 8 Housing Choice Vouchers $7.50M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.73M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $1.56M
14.879 Mainstream Vouchers $1.42M
14.870 Resident Opportunity and Supportive Services - Service Coordinators $584,707