SOMERSWORTH HOUSING AUTHORITY

2023-001 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Section 8 Housing Choice Voucher Program CRITERIA PHA's quality control sample means an annual sample of files or records drawn in an unbiased manner and reviewed by an PHA supervisor (or by another qualified person other than the person who performed the original work) to determine if the work documented in the files or records conforms to program requirements. The minimum size of the PHA's quality control sample is as follows: Universe Minimum number of files or records to be sampled 50 or less 5. 51-600 5 Plus 1 for each 50 (or part of 50) over 50. 601-2000 16 Plus 1 for each 100 (or part of 100) over 600. Over 2000 30 Plus 1 for each 200 (or part of 200) over 2000 Where the universe is: the number of admissions in the last year for each of the two quality control samples under the SEMAP indicator at § 985.3(a) Selection from the Waiting List; the number of families assisted for the SEMAP indicators at § 985.3(b) Reasonable Rent, and 985.3(c) Determination of Adjusted Income; the number of units under HAP contract during the last completed PHA fiscal year for the SEMAP indicator at § 985.3(e) HQS Quality Control Inspections; and the number of failed HQS inspections in the last year for the SEMAP indicator at § 985.3(f) HQS Enforcement. CONDITION The Authority did not properly document the universe and sample selected for Indicator 1 – Selection from the Waiting List, Indicator 2 – Reasonable Rent, and Indicator 3 – Determination of adjusted income. CAUSE The PHA misinterpreted the identification of the separate universes for the different indicators as part of the SEMAP process and as a result the sample sizes tested were insufficient. EFFECT The Authority may have potentially incorrectly reported the performance rating. QUESTIONED COSTS None Identified. CONTEXT The Authority conducts the SEMAP assessment on an annual basis. During the SEMAP sample selection process, the Authority needs to generate reports to accurately represent the universes related to each indicator. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority determine the quality control samples based on the universes defined by HUD. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

2020-001 ? Special Tests and Provisions - Utility Allowance Schedule Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Section 8 Housing Choice Voucher Program CRITERIA The PHA must maintain a utility allowance schedule for all tenant-paid utilities (except telephone), for cost of tenant-supplied refrigerators and ranges, and for other tenant-paid housing services (e.g., trash collection (disposal of waste and refuse))?A PHA's utility allowance schedule, and the utility allowance for an individual family, must include the utilities and services that are necessary in the locality to provide housing that complies with the housing quality standards?.The PHA must use the appropriate utility allowance for the lesser of the size of dwelling unit actually leased by the family or the family unit size as determined under the PHA subsidy standards. (24 CFR 982.517) CONDITION In our sample of twenty-five Housing Choice Voucher tenant files we identified: ? 3 instances in which the utility allowance provided does not agree to the utility breakdown on the HAP contract. ? 1 instance in which the utility allowance provided does not agree to the bedroom size of the unit. ? 1 instance in which we were unable to determine how the water/sewer utility allowance was calculated. CAUSE Changes in owner/ tenant provided utilities were not properly documented or updated on the HAP contract.EFFECT The calculation of the utility allowance provided effects the tenant portion of rent and housing assistance payment. As a result, tenants may have paid more or less in rent than they should have. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 172. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that when performing the next annual recertification, the Authority confirm with the landlord the owner/ tenant provided utilities and provide program participants with the appropriate utility allowance. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.

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