Finding 512186 (2022-003)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-11-26
Audit: 329928
Organization: Windsor Housing Authority (CT)
Auditor: Marcum LLP

AI Summary

  • Core Issue: There are significant gaps in the administration of the Housing Choice Voucher and Mainstream Voucher programs, leading to errors in tenant rent and housing assistance calculations.
  • Impacted Requirements: Missing documentation includes six instances of release of information, twelve instances of income verifications, and thirteen instances of incorrect utility allowances.
  • Recommended Follow-Up: Management should actively review policies, ensure compliance, and provide training on reexamination procedures to prevent future issues.

Finding Text

2022-003 – ELIGIBILITY (CONTINUED) Material Weakness/Noncompliance CONDITION As a result of our audit, we identified the following exceptions in our testing:  Six (6) instances of missing release of information  Twelve (12) instances of missing income verifications or insufficient verifications  Thirteen (13) 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 20 from a population of 200. This was not a statistically valid sample. REPEAT FINDING This is not a repeat finding. RECOMMENDATION 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.

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

  • 512183 2022-002
    Material Weakness Repeat
  • 512184 2022-002
    Material Weakness Repeat
  • 512185 2022-003
    Material Weakness
  • 512187 2022-004
    Material Weakness
  • 512188 2022-004
    Material Weakness
  • 1088625 2022-002
    Material Weakness Repeat
  • 1088626 2022-002
    Material Weakness Repeat
  • 1088627 2022-003
    Material Weakness
  • 1088628 2022-003
    Material Weakness
  • 1088629 2022-004
    Material Weakness
  • 1088630 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.54M
14.879 Mainstream Vouchers $368,835