FAC Explorer

Audit 20766

FY End
2022-06-30
Total Expended
$1.15M
Findings
2
Programs
5
Organization: Burnett County Housing Authority (WI)
Year: 2022 Accepted: 2023-04-18
Auditor: Collins & Associates S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21583 2022-001 Material Weakness - E
598025 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $986,106 Yes 0
14.850 Public and Indian Housing $78,432 - 1
14.872 Public Housing Capital Fund $49,260 - 0
10.427 Rural Rental Assistance Payments $32,174 - 0
14.U01 Public Housing Cares Act Funding $1,427 - 0

Contacts

Name Title Type
ZL6LQ6C328E1 Sue Weiss Auditee
7158668231 Bradley Berthiaume Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances 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 allowable or are limited as to reimbursement. The Housing Authority did not elect to use the 10% de minimis indirect cost rate as covered in section 200.414 of the Uniform Guidance for Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 854571.

Finding Details

Finding 2022-001
Finding 2022-001: Tenant Rents Material Weakness Criteria: The Housing Authority is responsible for calculating the tenant?s rents based on the tenant?s adjusted annual income and for verifying the tenant?s annual income. Condition: During the audit we noted that one tenant?s file was not updated completely since December, 2018. This resulted in improper tenant charges during the year. Cause: The Housing Authority did not maintain the tenant?s file since initially being in the program and were not updating the recertification and rent amounts. Effect or Potential Effect: Some tenant files were not maintained leading to inaccurate tenant rents. Recommendation: The Housing Authority should have another employee review the tenant?s file and verify that the tenant?s file being properly maintained and that the tenant?s rent is calculated properly. The employee reviewing the files should be someone other than the employee performing the recertification.
Finding 2022-001
Finding 2022-001: Tenant Rents Material Weakness Criteria: The Housing Authority is responsible for calculating the tenant?s rents based on the tenant?s adjusted annual income and for verifying the tenant?s annual income. Condition: During the audit we noted that one tenant?s file was not updated completely since December, 2018. This resulted in improper tenant charges during the year. Cause: The Housing Authority did not maintain the tenant?s file since initially being in the program and were not updating the recertification and rent amounts. Effect or Potential Effect: Some tenant files were not maintained leading to inaccurate tenant rents. Recommendation: The Housing Authority should have another employee review the tenant?s file and verify that the tenant?s file being properly maintained and that the tenant?s rent is calculated properly. The employee reviewing the files should be someone other than the employee performing the recertification.