FAC Explorer

Finding 6861 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2023-12-28
Audit: 8813
Organization: White Plains Housing Authority (NY)
Auditor: Malcolm Johnson & Company P A

AI Summary

  • Core Issue: Deficiencies were found in 4 out of 25 Section 8 participant files, including missing annual recertifications and income verification.
  • Impacted Requirements: Non-compliance with 24 CFR § 982.405 regarding timely recertifications and documentation standards.
  • Recommended Follow-Up: Review and strengthen internal controls over tenant file recertifications to ensure compliance with HUD requirements.

Finding Text

2023-002 Condition: Deficiencies Noted in Examination of Section Eight Participant Files In a sample of Twenty-five (25) Section 8 Participant files the following deficiencies were noted: 3 files lacked timely annual recertifications FY 2023 1 file lacked support for income reported on the EIV Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR § 982.405 requirements for PHA initial and periodic unit inspection. Cause/Effect: The Authority’s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications. Reply: We concur with this finding and the Auditor’s recommendation.

Corrective Action Plan

2023-002 Condition: Deficiencies Noted in Examination of Section Eight Participant Files Steps to resolve: The Authority will review its internal control procedures over tenant file re-certifications. Individual responsible for correction: Ms. Denise Brooks-Jones, Acting Executive Director Timeframe: As of March 31, 2024

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6862 2023-001
    Material Weakness Repeat
  • 6863 2023-003
    Significant Deficiency
  • 6864 2023-004
    Significant Deficiency
  • 583303 2023-002
    Significant Deficiency
  • 583304 2023-001
    Material Weakness Repeat
  • 583305 2023-003
    Significant Deficiency
  • 583306 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $10.17M
14.872 Public Housing Capital Fund $2.04M
14.850 Public and Indian Housing $1.39M