FAC Explorer

Audit 17792

FY End
2022-03-31
Total Expended
$4.91M
Findings
6
Programs
3
Organization: Jackson Housing Commission (MI)
Year: 2022 Accepted: 2022-12-20
Auditor: Aprio LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21333 2022-002 Material Weakness Yes B
21334 2022-003 Material Weakness - B
21335 2022-004 - Yes B
597775 2022-002 Material Weakness Yes B
597776 2022-003 Material Weakness - B
597777 2022-004 - Yes B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.92M Yes 1
14.850 Public and Indian Housing $166,733 - 0
14.872 Public Housing Capital Fund $126,283 - 1

Contacts

Name Title Type
E195AJ42W5J4 Laurie Ingram Auditee
5177879245 Tom.carr@aprio.com Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATION The above Schedule of Expenditures of Federal Awards includes the federal award activity of the Authority under programs of the federal government for the year ended March 31, 2022. The information on this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of operations of the Authority, it is not intended to and does not present the financial net position, changes in net position, or cash flows of the Authority. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. NOTE 3 INDIRECT COST RATE The Authority has elected not to use the 10% De Minimus Indirect Cost Rate allowed under the UniformGuidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Public Housing Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause The cause has not been identified. Effect Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Public Housing Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
Finding 2022-003
Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Cause The cause has not been identified. Effect Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
Finding 2022-004
Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Capital Fund Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Capital Fund Program. Cause The cause has not been identified. Effect Inability to audit compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
Finding 2022-002
Finding 2022-002 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program ? Assistance Listing No. 14.850a; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Public Housing Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause The cause has not been identified. Effect Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Public Housing Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Public Housing Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
Finding 2022-003
Finding 2022-003 ? Lack of Data Available to Audit the Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Section 8 Housing Choice Voucher Program ? Assistance Listing No. 14.871; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Section 8 Housing Choice Voucher Program. Cause The cause has not been identified. Effect Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Section 8 Housing Choice Voucher Program compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.
Finding 2022-004
Finding 2022-004 ? Lack of Data Available to Audit the Federal Allowable Activities, Allowable Costs, Cash Management, Procurement or Special Tests and Provisions Compliance Requirements (Other Matter) Capital Fund Program ? Assistance Listing No. 14.872; Grant period ? fiscal year ended March 31, 2022 Criteria Supporting documentation should be maintained for the Commission?s compliance with federal compliance requirements applicable to the Capital Fund Program. Condition We did not attain sufficient supporting data in order to audit the Commission?s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Capital Fund Program. Cause The cause has not been identified. Effect Inability to audit compliance with applicable requirements. Questioned Costs ? Not applicable Recommendation We recommend that the Commission maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Reply The Commission will maintain, and make available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements. Laurie Ingram, Executive Director, has assumed the responsibility of maintaining and making available for audit, data applicable to the Capital Fund Program Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements and expects the deficiencies which led to this Finding to be resolved by February 28, 2023.