New Hampshire Audit Reports

Information by State  Print version

Issue Date: November 18, 2008
Audit Report No.: 2009-BO-1003
File Size: 78.10KB

Title: New Hampshire Housing Finance Authority Generally Administered Its Cost Allocation, Operating Reserves, and Technology Expenditures as Required

We completed our review of the New Hampshire Housing Finance Authority’s (Authority) cost allocation, operating reserves, and technology expenditures. We initiated this survey at the request of the U.S. Department of Housing and Urban Development’s (HUD) Office of Public Housing. Our objective was to determine whether the Authority properly allocated costs, maintained appropriate reserves, and managed its technology equipment and information services. Due to the nature of cost allocation, our review was expanded and examined the allocations to five major programs The Housing Choice Voucher, Section 8 New Construction/Substantial Rehabilitation, Section 8 Housing Assistance Payments – Special Allocations, HOME Investment Partnerships, and Section 8 Moderate Rehabilitation programs. funded by HUD.

The Authority generally administered its cost allocation, operating reserves, and technology expenditures in accordance with HUD requirements. However, its decision to operate its Information Services and Technology Division on an in-house basis was not supported by a cost analysis. We addressed this issue in a separate memorandum to HUD management.

This report contains no formal recommendations, and no further action is necessary.

Issue Date: March 29, 2002
Audit Report No.: 2002-BO-1002
File Size: 1,529KB

Title: Concord Housing Authority, Concord, New Hampshire

We performed an audit of the Low-Income Public Housing and Section 8 Programs operated by the Concord Housing Authority (CHA). Our audit objectives were to determine whether the CHA is administering its public housing and Section 8 programs in an efficient, effective, and economical manner, and whether the CHA is complying with the terms and conditions of its Annual Contributions Contract (ACC), applicable laws, HUD regulations, and other applicable directives. We determined that the CHA needs to:

* Follow proper procurement procedures in accordance with HUD regulations and its own policies and procedures.

* Implement an adequate system of management controls over assets.

* Improve the administration and accountability over its Public Housing Drug Elimination Program (PHDEP).

* Improve the administration of its Section 8 program.

We have provided specific recommendations to assist in correcting the reported deficiencies. CHA Management must take a more active role in administering HUD programs it operates. The CHA needs to develop and implement procedures over procurement, management controls over assets, and administration of the PHDEP and Section 8 programs. We are also recommending that the CHA reimburse the federal programs for amounts that are not supported; the unsupported portion of the $58,160 charged to the PHDEP, and the $6,108 in ineligible costs charged to the Section 8 Program.