Finding 497309 (2023-003)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-18
Audit: 319962
Organization: Leominster Housing Authority (MA)
Auditor: Marcum LLP

AI Summary

  • Core Issue: The PHA failed to obtain and document required third-party verifications for 5 out of 25 sampled participants in the Housing Choice Voucher Program.
  • Impacted Requirements: Annual reexaminations of family income and composition were not properly conducted, violating HUD guidelines.
  • Recommended Follow-Up: Strengthen policies for documentation and annual recertification; provide training for staff to ensure compliance.

Finding Text

2023-003- ELIGIBILITY – ELIGIBILITY FOR INDIVIDUALS Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Section 8 Housing Choice Voucher Program CRITERIA (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) Except as provided in paragraph (a)(3) of this section, 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. CONDITION From our sample of 25 participants in the Housing Choice Voucher Program, we identified 5 instances of missing verifications or the verifications obtained did not agree to the amounts reported on the form 50058. CAUSE The Authority's system of third-party verifications of tenant’s income and choice of rent was not sufficient. EFFECT The Authority did not implement procedures that ensured proper verification and calculation of income, expenses, and deductions are used in calculating annual income, adjusted income, and thereby rent. QUESTIONED COSTS None Identified. CONTEXT The Authority administers 404 vouchers in the Housing Choice Voucher Program. We selected a sample of 25 participants. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend policies and procedures are strengthened to ensure all proper documentation and annual recertification are maintained in all tenant files to document eligibility. In addition, the PHA should provide training to program staff. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

Corrective Action Plan

3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV training from recognized housing compliance organizations. The PHA staff will continue to supplement eligibility requirements education from recognized institutions as well as the HUD Exchange site. The PHA housing choice voucher staff will be implementing a checklist for certifications to ensure program compliance. The PHA is committed to the success of the Section 8 HCV Program and will continue to monitor and improve as we transition a new Director of Leased Housing. We are in constant contact with our HUD representatives who continue to provide great support. Planned Implementation Date: Effective Immediately Corrective Action Responsible - Team Effort: Benjamin Gold, Executive Director (978)537-5300 Adam Gautie, Assistant Executive Director Lila Fernandez, Director of Leased Housing Sue Bonney, Director of Finance

Categories

HUD Housing Programs Eligibility Significant Deficiency

Other Findings in this Audit

  • 497307 2023-001
    Significant Deficiency
  • 497308 2023-002
    Significant Deficiency
  • 1073749 2023-001
    Significant Deficiency
  • 1073750 2023-002
    Significant Deficiency
  • 1073751 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $4.08M
21.027 Coronavirus State and Local Fiscal Recovery Funds $435,230
14.896 Family Self-Sufficiency Program $69,501