Finding 514395 (2022-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-12-16
Audit: 332669
Organization: Kingston Housing Authority (NY)
Auditor: Rbt CPAS

AI Summary

  • Core Issue: Incomplete documentation in tenant files impacts compliance with federal requirements.
  • Impacted Requirements: Internal controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections are not properly documented.
  • Recommended Follow-Up: Create a checklist for Tenant Housing Representatives to ensure all compliance requirements are met and documented during recertification.

Finding Text

2022-005 – Tenant Files U.S. Department of Housing and Urban Development 14.850 – Public and Indian Housing E. Eligibility – Significant Deficiency and Compliance Finding Condition: During review of the Public and Indian Housing program, RBT noted incomplete file documentation. RBT also noted the Authority was not appropriately documenting controls over Eligibility and Environmental Contaminants and Remediation. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority does not have a central, uniform location to document the controls in place over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Of the 15 tenant files tested, 4 files had an incomplete form HUD-9886 and all 15 files selected for testing were missing documentation of internal controls. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee’s Response: See corrective action plan.

Corrective Action Plan

Finding 2022-005 -Tenant Files - PH Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Public Housing compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed by the Tenant Housing Representative and a supervisor or member of management. The checklist will be maintained in each tenant's file. The Authority agrees with the findings, however, the Authority no longer administers the Public Housing Program due to the Section 22 conversion, so no further corrective action is applicable. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

Categories

HUD Housing Programs Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 514392 2022-002
    Significant Deficiency
  • 514393 2022-003
    Significant Deficiency
  • 514394 2022-004
    Significant Deficiency
  • 514396 2022-006
    Significant Deficiency
  • 514397 2022-007
    Significant Deficiency
  • 1090834 2022-002
    Significant Deficiency
  • 1090835 2022-003
    Significant Deficiency
  • 1090836 2022-004
    Significant Deficiency
  • 1090837 2022-005
    Significant Deficiency
  • 1090838 2022-006
    Significant Deficiency
  • 1090839 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.78M
14.850 Public Housing Operating Fund $768,678
14.872 Public Housing Capital Fund $383,930