FAC Explorer

Audit 10908

FY End
2022-12-31
Total Expended
$46.67M
Findings
4
Programs
4
Organization: Lancaster County Housing Authority (PA)
Year: 2022 Accepted: 2024-01-11
Auditor: Polcari & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8252 2022-001 Material Weakness Yes N
8253 2022-002 Significant Deficiency Yes N
584694 2022-001 Material Weakness Yes N
584695 2022-002 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $16.41M Yes 0
14.871 Section 8 Housing Choice Vouchers $6.90M - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $782,434 - 0
14.U01 Emergency Housing Voucher $92,164 - 0

Contacts

Name Title Type
CRTQNK3R98B3 Scott Fredo Auditee
7173940793 Michael Maurice Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments.
Title: Note 2 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. There were no sub-recipient activities during the audit period
Title: Note 3 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The authority has elected not to us ethe 10% deminimis cost rate
Title: Note 4 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The authority received no non-cash assistance
Title: Note 5 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The Authority did not have any HUD issued mortgages or loans

Finding Details

Finding 2022-001
We selected forty files for the Emergency Rental Assistance Program (ERAP). Two files didn’t contain either support for income or income verification
Finding 2022-002
The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority for the December 31, 2022, year-end.
Finding 2022-001
We selected forty files for the Emergency Rental Assistance Program (ERAP). Two files didn’t contain either support for income or income verification
Finding 2022-002
The Authority did not file HUD Form 52681, Voucher for Payment of Annual Contributions and Operating Statement within 60 days of the fiscal year end of the Authority for the December 31, 2022, year-end.