FAC Explorer

Audit 18868

FY End
2022-09-30
Total Expended
$8.61M
Findings
6
Programs
4
Organization: Phenix City Housing Authority (AL)
Year: 2022 Accepted: 2023-06-28
Auditor: Berman Hopkins Wright & Laham CPAS and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
15758 2022-002 - - N
15759 2022-002 - - N
15760 2022-002 - - N
592200 2022-002 - - N
592201 2022-002 - - N
592202 2022-002 - - N

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $182,732 Yes 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $124,807 - 0
14.871 Section 8 Housing Choice Vouchers $36,108 Yes 1
14.872 Public Housing Capital Fund $17,435 - 0

Contacts

Name Title Type
J6KNJKGWBEL5 Jason Whitehead Auditee
3346749991 Laura Anne Pray Auditor
No contacts on file

Notes to SEFA

Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of theHousing Authority of the City of Miami Beach and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financialstatements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended September 30, 2022, the Authority had no sub-recipients
Title: Noncash Assistance and Other Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of theHousing Authority of the City of Miami Beach and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic financialstatements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Authority did not receive any noncash assistance, federal loans, or federally funded insurance duringthe year ended September 30, 2022.

Finding Details

Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.
Finding 2022-002
2022-002 Special Tests and Provisions - SEMAP Housing Voucher Cluster Other matter required to be reported in accordance 2 CFR 200.516(a) Condition: During our audit of the Authority?s SEMAP submission and discussion with the Authority staff, we noted that the Authority did not have proper documentation to support the selections made for the Authority?s annual SEMAP submission. Context: We obtained the Authority?s SEMAP submission and available support documentation. As a part of the testing process we attempted to review the Authority?s sampling and testing methodology for the SEMAP indicators. We were unable to determine that the correct sampling was performed and that the correct testing conclusion were selected with the available documentation. Criteria: 24 CFR 985.2 and 985.3 outlines sampling and testing methodologies for each indicator to allow the Authority to select the correct sample size from the correct universe and to correctly test and report the sample. Cause: The Authority is building the annual SEMAP submission into its procedures again after years of waivers not requiring the SEMAP submission due to COVID. Effect: The Authority is unable to support any selection methodology or testing conclusion performed as part of the annual SEMAP submission. Auditor?s Recommendations: The Authority should prepare and keep documentation to clearly outline the testing performed as a part of the SEMAP submission and the conclusion of each testing items.