We audited the Rochester Housing Authority’s Housing Choice Voucher program to address our goal to contribute to improving the U.S. Department of Housing and Urban Development’s (HUD) execution of its fiscal responsibilities. We selected this auditee based on a risk analysis of public housing agencies administered by the HUD Buffalo field office, which considered, among other factors, funds received and the number of program housing units. The audit objective was to determine whether Authority officials administered the Housing Choice Voucher program in accordance with HUD regulations and the Authority’s own administrative plan.
Authority officials generally administered the Housing Choice Voucher program in accordance with HUD regulations; however, program controls could be strengthened and procedures updated to provide greater assurance that housing assistance payments are correctly calculated and adequately supported and subsidized units comply with HUD’s housing quality standards. Authority officials made errors in calculating tenants’ program subsidies, did not always identify housing quality standards deficiencies in program units, and lacked written procedures for conducting housing quality standards quality control inspections. As a result, Authority officials spent $2,684 in ineligible and $4,238 in unsupported housing assistance payments, and subsidized units did not always comply with HUD standards.
We recommend that the Director of HUD’s Buffalo Office of Public and Indian Housing instruct Authority officials to (1) reimburse the program from non-Federal funds $2,684 in ineligible housing assistance payments, (2) provide documentation to adequately support the eligibility of $4,238 in unsupported housing assistance payments, (3) revise procedures to ensure that documents required for determining tenant housing assistance payments are maintained for all active tenants, (4) provide training to Authority inspection staff to provide greater assurance that they are aware of HUD’s housing quality standards requirements, and (5) develop written procedures to document the Authority’s housing quality standards quality control process.