Finding 513486 (2024-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-12-09

AI Summary

  • Core Issue: 12% of tenant files reviewed showed noncompliance with income verification and calculations.
  • Impacted Requirements: Compliance with federal regulations and the Authority's Administrative Plan for Housing Choice Voucher documentation.
  • Recommended Follow-Up: Conduct a comprehensive file audit and enhance quality control reviews to ensure compliance.

Finding Text

Finding 2024-001- Housing Choice Voucher Tenant Files- Eligibility- Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster -ALN 14.871 and 14.879 Condition: We reviewed sixty-five (65) tenant files from the HCV and Mainstream programs. We noted eight (8) files, or 12% of our sample, with instances of noncompliance related to adjusted annual income. Of these, two (2) files were missing proper income verification, five (5) files contained miscalculations of income, and one (1) file was missing deduction verification. We were able to numerically extrapolate these errors to the population and found the potential misstatement to be immaterial to program HAP expense. We believe the Authority has a significant deficiency in control in this area of compliance. Cause: We noted that the Leased Housing department was severely understaffed for a large portion of the fiscal year. The Authority contracted with a third-party vendor for assistance in processing reexaminations during this time. We believe the difficulty in hiring, training, and retaining quality staff to have been a contributing factor to the deficiencies. Criteria: The Code of Federal Regulations, the Authority's Administrative Plan, and specific HUD guidelines in documenting and maintaining Housing Choice Voucher tenant files. Effect: Improper verification and documentation of tenant reexaminations can result in misstatement of the financial statements, improper calculation of HAP subsidy, and noncompliance with Federal provisions governing the Housing Choice Voucher program. Recommendation: We recommend that the Authority conduct a file audit of existing tenants to determine the extent of the deficiencies. We also recommend that the Authority implement more extensive quality control reviews to adequately monitor compliance with regulations pertaining to the maintenance of tenant files. Questioned Costs: None Repeat Finding: Yes Was sampling statistically valid? Yes Views of responsible officials: The PHA agrees with the results of the audit and recommendations.

Corrective Action Plan

Finding 2024-001- Housing Choice Voucher Tenant Files - Eligibility- Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster-ALNs 14.871 and 14.879 Corrective Action Plan: Finding: Somerville Housing Authority (SHA) received the authority's Single Audit for the year ended March 31, 2024, indicating that SHA received a finding of Significant Deficiencies. Auditors noted two files missing proper income verification, five containing miscalculation of income, and one missing deduction verification. Extrapolation of errors to the population found the potential misstatement to be immaterial to program HAP expense. Auditors recommend that SHA conduct a file audit to determine the extent of deficiencies. They also recommend that SHA implement a quality control review to monitor the maintenance of tenant files. PHA Response: The SHA has implemented a corrective action plan to address noted deficiencies. The SHA has had significant staffing turnover in the last year. While vacant positions were filled, the SHA contracted with Nan McKay Associates (NMA) to complete all Annual Recertifications. NMA assigned four full-time staff to complete all recertifications and assigned one additional full-time staff person to conduct a monthly Qualify Control Review of all recertifications completed by NMA. During NMA's contract, SHA focused hiring and training new staff. SHA has hired a new Director of Leased Housing, a new Leased Housing Supervisor, and three Leasing Coordinators. SHA is also in the process of promoting it's Tenant Selector to Leasing Coordinator and onboarding a new Tenant Selector. The Director and Supervisor have been providing one-on-one training and support. New staff have also been enrolled in training opportunities provided by outside vendors such as the Nan McKay Rent Calculation Class. As of 7/31/2024, SI-IA has resumed program management from NMA. SHA has also increased the agency's internal quality control audits. The Director of Leased Housing has increased monthly SEMAP review from 10 to 40 files. Monthly feedback is provided to staffers individually and systemic issues are addressed to the entire department. The Supervisor also conducts a monthly review of the Income Verification Tool, following up with staffers to assist them in addressing discrepancies with their client's records. Additionally, SHA has fully implemented an electronic file storage system, utilizing PHA Web's online system to better organize, track, and maintain client files. Since implementation of the corrective action plan, 100% of reviewed files were found to have appropriate Payment Standards, 99% have appropriate third party documentation, and 98% have appropriate adjusted income. 84% were found to have appropriate Utility Allowances. Corrective action has been taken on all errors, and guidance has been provided to staff. Staff are currently conducting a front to back audit of Utility Allowances. SHA will continue conducting file audits, as well as following up with staff. PHA Goal: Based on the SHA's monthly quality control sample of tenant files: (A) The SHA obtains third party verification of reported family annual income, the value of assets totaling more than $5,000, expenses related to deductions from annual income, and other factors that affect the determination of adjusted income, and uses the verified information in determining adjusted income, and/or documents tenant files to show why third party verification was not available; (B) The SHA properly attributes and calculates allowances for any medical, child K:are, and/or disability assistance expenses; and (C) The SHA uses the appropriate utility allowances to determine gross rent for the unit leased, (D) The SHA applies the appropriate payment standard in accordance with 24 CFR 982.505. PHA Strategies: 1) The SHA will review its current quality control tracking system to record the results of random sampling of files as required in 985.2. The SHA will revise this system of an ongoing basis if necessary. Targeted completion date: 3/31/2025. 2) Confirm that 90% or more files sampled contain proper third party written verification (or equivalent) of income and assets, proper calculation of appropriate deductions and allowances and that appropriate utility allowance were used in the calculation of tenant rent. Targeted completion date: 3/31/2025. Person Responsible: Matt Lincoln, Director of Leased Housing Daved Hospedales, Leased Housing Supervisor

Categories

HUD Housing Programs Eligibility Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 513487 2024-001
    Significant Deficiency Repeat
  • 1089928 2024-001
    Significant Deficiency Repeat
  • 1089929 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $25.32M
14.182 Section 8 New Construction and Substantial Rehabilitation $3.33M
14.850 Public and Indian Housing $3.23M
14.879 Mainstream Vouchers $2.50M
14.872 Public Housing Capital Fund $1.29M
14.896 Family Self-Sufficiency Program $239,984
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $112,721
14.870 Resident Opportunity and Supportive Services - Service Coordinators $59,400