EIN: 046006439
UEI: U951FDKV9U87
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 21, 2022 (1432 days ago).
What is a management decision? →SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2021-001 - Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income(24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Twelve (12) instances of income, asset, or medical miscalculation or insufficient verification ? One (1) instance missing Release of Information ? Seven (7) instances of utility allowance miscalculation ? One (1) instance of missing HAP contract ? Two (2) instance of missing Rent Reasonableness CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 40 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2020-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 40 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2020-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2021-001 - Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Voucher Cluster CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income(24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Twelve (12) instances of income, asset, or medical miscalculation or insufficient verification ? One (1) instance missing Release of Information ? Seven (7) instances of utility allowance miscalculation ? One (1) instance of missing HAP contract ? Two (2) instance of missing Rent Reasonableness CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 40 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2020-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 40 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2020-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Corrective Action Plan for FY2021 Audit 2021-001 Auditee?s Response and Planned Corrective Action: During the last audit and continuing into to this audit, the HCV Coordinator and additional staff had a goal of more quality control. However, staff has continued to work within COVID-19 restrictions and its variants protocols, which made operations more challenging throughout 2021. The HCV Coordinator and additional staff are checking files for completeness and accuracy now that operations are back to normal. Planned Implementation of Corrective Action: Implemented March 2022 Person Responsible for Corrective Action: HCV Coordinator, Program Assistant and Executive Director Respectfully submitted, Cynthia Dunn Executive Director
2020-001
FAC accepted this audit on April 19, 2021 — management decision was due October 19, 2021.
2020-001 ? Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Twelve (12) instances of income, asset, or medical miscalculation or insufficient verification ? One (1) instance missing Enterprise Income Verification report ? Three (3) instances of utility allowance miscalculation ? Two (2) instances of Request for Tenancy Approval documentation missing CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2019-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-001 ? Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Twelve (12) instances of income, asset, or medical miscalculation or insufficient verification ? One (1) instance missing Enterprise Income Verification report ? Three (3) instances of utility allowance miscalculation ? Two (2) instances of Request for Tenancy Approval documentation missing CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2019-001 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2020-001 Auditee?s Response and Planned Corrective Action: During the last audit and continuing into to this audit due to overlap in fiscal year end versus audit date, the errors noted compel the DHA to pay more attention to detail and implement better quality control. The DHA also updated its Administrative Plan, the HCV Coordinator has taken additional training and DHA staff is inspecting 10% of the HCV files monthly for quality control. Planned Implementation of Corrective Action: Implemented June 30, 2021 Person Responsible for Corrective Action: HCV Coordinator, Program Assistant and Executive Director
2019-001
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
2019-001 ? Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Four (4) instances of the Authorization for the Release of Information/Privacy Act Notice (form HUD-9886) being missing or incomplete ? Four (4) instances of insufficient or missing verifications of income and/or expenses ? Two (2) instances of missing evidence of the EIV report ? One (1) instance of incorrect payment standard CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. DANVERS HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2019 54 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-001 ? Eligibility (Continued) CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2018-002 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-001 ? Eligibility Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA responsibility for reexamination and verification. (1) The PHA must conduct a reexamination of family income and composition at least annually. (2) The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available: (i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (24 CFR 982.516) CONDITION As a result of our audit procedures, we identified the following exceptions in our testing: ? Four (4) instances of the Authorization for the Release of Information/Privacy Act Notice (form HUD-9886) being missing or incomplete ? Four (4) instances of insufficient or missing verifications of income and/or expenses ? Two (2) instances of missing evidence of the EIV report ? One (1) instance of incorrect payment standard CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority?s Section 8 Administrative Plan had been not been updated in several years. Similarly, the Authority?s procedures had not evolved to account for changes in the regulatory environment. EFFECT The Authority is potentially incorrectly calculating and adjusting tenant rent and housing assistance payments. QUESTIONED COSTS None identified. DANVERS HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2019 54 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-001 ? Eligibility (Continued) CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of Finding 2018-002 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2019-001 Auditee?s Response and Planned Corrective Action: During the last audit and continuing into to this audit due to overlap in fiscal year end versus audit date, the errors noted compel the DHA to pay more attention to detail and implement better quality control. The DHA also updated its Administrative Plan, the HCV Coordinator has taken additional training and DHA staff is inspecting 10% of the HCV files monthly for quality control. Planned Implementation of Corrective Action: Implemented March 2019 Person Responsible for Corrective Action: HCV Coordinator, Program Assistant and Executive Director
2018-002
2019-002 ? Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA determination. The PHA may not approve a lease until the PHA determines that the initial rent to owner is a reasonable rent. (24 CFR 982.507) CONDITION As a result of our audit procedures, we identified 16 instances in which the Authority did not conduct a rent reasonableness determination as required. CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority did not have a method to determine and document for each unit leased that the rent to owner is reasonable based on current rents for comparable unassisted units. EFFECT The Authority may have made housing assistance payments in excess of what would be considered reasonable under HUD?s guidelines. QUESTIONED COSTS We examined rent reasonableness determinations conducted subsequent to the audit period and found that no such determinations resulted in contract rents that were determined to be unreasonable. As such, we have not identified any known or likely questioned costs. DANVERS HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2019 56 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-002 ? Special Tests & Provisions: Rent Reasonableness (Continued) CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of finding 2018-003 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2019-002 ? Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 ? Housing Choice Voucher Program CRITERIA PHA determination. The PHA may not approve a lease until the PHA determines that the initial rent to owner is a reasonable rent. (24 CFR 982.507) CONDITION As a result of our audit procedures, we identified 16 instances in which the Authority did not conduct a rent reasonableness determination as required. CAUSE Prior to implementing corrective action at the end of the fiscal year, the Authority did not have a method to determine and document for each unit leased that the rent to owner is reasonable based on current rents for comparable unassisted units. EFFECT The Authority may have made housing assistance payments in excess of what would be considered reasonable under HUD?s guidelines. QUESTIONED COSTS We examined rent reasonableness determinations conducted subsequent to the audit period and found that no such determinations resulted in contract rents that were determined to be unreasonable. As such, we have not identified any known or likely questioned costs. DANVERS HOUSING AUTHORITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2019 56 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (CONTINUED) 2019-002 ? Special Tests & Provisions: Rent Reasonableness (Continued) CONTEXT We selected a sample of 37 program participants from a population of 118. This was not a statistically valid sample. REPEAT FINDING This is a repeat of finding 2018-003 from the prior year. RECOMMENDATION We recommend that the Authority continue with its corrective action implemented in response to the prior year?s finding. AUDITEE?S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
2019-002 Auditee?s Response and Planned Corrective Action: During the last audit and continuing into to this audit due to overlap in fiscal year end versus audit date, the errors noted in rent reasonableness should be resolved. The DHA has contracted with Go Section, a third-party vendor, to perform rent reasonableness for the DHA. Planned Implementation of Corrective Action: Implemented July 2019 Person Responsible for Corrective Action: HCV Coordinator and Executive Director
2018-003
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
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