FAC Explorer

Finding 615779 (2022-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2022-10-30
Audit: 46681
Organization: Peekskill Housing Authority (NY)
Auditor: Malcolm Johnson & Company P A

AI Summary

  • Core Issue: Tenant files for low-rent public housing showed significant deficiencies, including missing annual recertifications and documentation.
  • Impacted Requirements: Compliance with 24 CFR regulations regarding public housing eligibility was not met, leading to incorrect income calculations for rent.
  • Recommended Follow-Up: The Authority should enhance internal controls and review procedures to prevent future errors, with management already taking steps to address this by FY 2023.

Finding Text

2022-1 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Thirty (30) files selected for audit, testing suspended after 15 files reviewed. (10 LIPH Active Files, 2 Move Out Files, 3 Move In Files) 6 of 10 files lacked timely Annual Recertification 4 of 10 files lacked 3rd party 2 of 10 files lacked documentation of Flat Rent Offer CFDA No: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to use the correct income amount for calculating rent. Dwelling rental income is incorrect. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures along with staffing changes in order to clear this finding in FY 2023.

Categories

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 39337 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $1.29M
14.872 Public Housing Capital Fund $200,670