FAC Explorer

Finding 6863 (2023-003)

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 in tenant files for Low-Rent Public Housing, including missing annual recertifications and move-in documentation.
  • Impacted Requirements: Non-compliance with 24 CFR requirements for public housing eligibility.
  • Recommended Follow-Up: Implement stronger internal controls to prevent future errors and ensure timely recertifications.

Finding Text

2023-003 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files In a sample of Twenty-five (25) Low Income Public Housing files the following deficiencies were noted: 7 files lacked timely annual recertifications FY 2023 2 files lacked support initial move in from the waiting list Assistance Listing #: 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.

Corrective Action Plan

2023-003 Condition: Deficiencies Noted in Examination of Low-Rent Public Housing Tenant Files Steps to resolve: 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. Individual responsible for correction: Ms. Denise Brooks-Jones, Acting Executive Director Timeframe: As of March 31, 2024

Categories

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 6861 2023-002
    Significant Deficiency
  • 6862 2023-001
    Material Weakness Repeat
  • 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