FAC Explorer

Audit 21082

FY End
2022-12-31
Total Expended
$1.40M
Findings
2
Programs
1
Organization: Crawford County Public Facilities Board Number One (AR)
Year: 2022 Accepted: 2023-06-27
Auditor: Miller & Rose PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24134 2022-001 Significant Deficiency - N
600576 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.40M Yes 1

Contacts

Name Title Type
WGA3BPTM2J43 Dee Young Auditee
4794740512 Steave Miller Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Crawford County Public Facilities Board Number One under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the pared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Crawford County Public Facilities Board Number One, it is not intended to and does not present the financial position, changes in net position, or cash flows of Crawford County Public Facilities Board Number One.

Finding Details

Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development 2022-001 Special Test and Provisions/Utility Allowance Federal program: Housing Choice Voucher, CFDA No. 14.871 Condition and Criteria: The entity must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and adjust its utility allowance schedule if there has been a rate change of 10 percent or more. Certain utility rate categories did appear to have increases in excess of the 10% threshold. A revised utility allowance schedule was not available. Effect: Participant housing assistance payments may not be calculated correctly. Auditor?s Recommendation: The entity should document its annual review of utility rate data and revise its schedule of utility allowances as appropriate. Grantee Response: We gathered utility rates from the various suppliers and forwarded this data to a company specializing in utility allowance studies in early April 2022. The company failed to provide the Agency with revised utility allowances. The Agency followed-up with the company on the utility allowance study in April, June and September. A revised utility allowance was never received. We will ensure a utility study will be completed and utility allowance schedules revised by October 31, 2023.
Finding 2022-001
C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development 2022-001 Special Test and Provisions/Utility Allowance Federal program: Housing Choice Voucher, CFDA No. 14.871 Condition and Criteria: The entity must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and adjust its utility allowance schedule if there has been a rate change of 10 percent or more. Certain utility rate categories did appear to have increases in excess of the 10% threshold. A revised utility allowance schedule was not available. Effect: Participant housing assistance payments may not be calculated correctly. Auditor?s Recommendation: The entity should document its annual review of utility rate data and revise its schedule of utility allowances as appropriate. Grantee Response: We gathered utility rates from the various suppliers and forwarded this data to a company specializing in utility allowance studies in early April 2022. The company failed to provide the Agency with revised utility allowances. The Agency followed-up with the company on the utility allowance study in April, June and September. A revised utility allowance was never received. We will ensure a utility study will be completed and utility allowance schedules revised by October 31, 2023.