FAC Explorer

Audit 20984

FY End
2022-03-31
Total Expended
$25.50M
Findings
2
Programs
4
Organization: Housing Authority of Kansas City Kansas (RI)
Year: 2022 Accepted: 2022-12-29
Auditor: Citrin Cooperman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24922 2022-001 Significant Deficiency - E
601364 2022-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $10.83M Yes 1
14.850 Public and Indian Housing $9.45M - 0
14.872 Public Housing Capital Fund $5.15M - 0
14.896 Family Self-Sufficiency Program $71,946 - 0

Contacts

Name Title Type
PKHWV6MG7JP4 Nebyu Tilahun Auditee
9132813300 John Eusanio Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3. SUBRECIPIENTS Accounting Policies: NOTE 1. BASIS OF PRESENTATION - The accompanying schedule of expenditures of federal awards (the "Schedule") includesthe federal grant activity of Kansas City, Kansas Housing Authority (the "Authority")under programs of the federal government for the year ended March 31, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because theschedule presents only a selected portion of the operations of the Authority, it is notintended to, and does not, present the financial position, changes in net position, orcash 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 theUniform Guidance, wherein certain types of expenditures are not allowable or arelimited as to reimbursement. De Minimis Rate Used: N Rate Explanation: NOTE 4. INDIRECT COST RATE - The Authority has elected not to use the 10% de minimis indirect cost rate allowedunder the Uniform Guidance. The Authority did not pass through any federal awards to subrecipients during the fiscalyear ended March 31, 2022.

Finding Details

Finding 2022-001
Finding No. 2022-001: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871 Compliance Requirement: Eligibility Criteria: 2 CFR Section 5.508 states that in order to be eligible for federally assisted housing, each family member must provide evidence of U.S. citizenship or eligible immigration status. Condition: The Authority was unable to provide evidence of U.S. citizenship or eligible immigration status. Context: In a sample of 40 tenant files selected for eligiblity, we noted 1 of the tenants did not contain documentation of U.S. citizenship or eligible immigration status. Cause: The Authority's internal controls in place did not identify the missing documentation. Effect: The Authority does not have sufficient evidence of U.S. citizenship or eligible immigration status. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that they are sufficient to ensure all required documentation is obtained and retained in the tenant files. Views of Responsible Officials: Management acknowledges the finding and going forward, management will review the completeness of the eligibility documentation for all Housing Choice Voucher participants when they are enrolled in the program and continue review during annual review. Management will also ensure the documents are maintained for a period of three years after the participant exits from the program.
Finding 2022-001
Finding No. 2022-001: Significant Deficiency in Internal Control over Compliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871 Compliance Requirement: Eligibility Criteria: 2 CFR Section 5.508 states that in order to be eligible for federally assisted housing, each family member must provide evidence of U.S. citizenship or eligible immigration status. Condition: The Authority was unable to provide evidence of U.S. citizenship or eligible immigration status. Context: In a sample of 40 tenant files selected for eligiblity, we noted 1 of the tenants did not contain documentation of U.S. citizenship or eligible immigration status. Cause: The Authority's internal controls in place did not identify the missing documentation. Effect: The Authority does not have sufficient evidence of U.S. citizenship or eligible immigration status. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its internal controls to ensure that they are sufficient to ensure all required documentation is obtained and retained in the tenant files. Views of Responsible Officials: Management acknowledges the finding and going forward, management will review the completeness of the eligibility documentation for all Housing Choice Voucher participants when they are enrolled in the program and continue review during annual review. Management will also ensure the documents are maintained for a period of three years after the participant exits from the program.