FAC Explorer

Audit 21563

FY End
2022-03-31
Total Expended
$6.61M
Findings
2
Programs
5
Organization: Pontiac Housing Commission (MI)
Year: 2022 Accepted: 2022-12-14
Auditor: Malcolm Johnson & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16242 2022-001 Material Weakness - E
592684 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $1.51M - 0
14.872 Public Housing Capital Fund $1.39M - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $75,000 - 0
14.871 Section 8 Housing Choice Vouchers $23,130 - 0
14.879 Mainstream Vouchers $21,444 - 0

Contacts

Name Title Type
D74FX53RKJ15 Ahmed Taylor Auditee
2483384551 Malcolm Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Basis of Accounting This schedule is prepared on the accrual basis of accounting.B. Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of the Authority. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-1 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files In a sample of Thirty (30) Housing Choice Voucher Program Participant files, the following deficiencies were noted: 3 files lacked timely annual recertification 6 files lacked support for 3rd party income verification 4 files lacked signed and dated 9886 for all adults 8 files lacked rent reasonableness for contract rent increase 3 files lacked new move in documentation 1 file lacked 214 citizenships for all adults CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 982 requirements for HCVP participant file maintenance. Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.
Finding 2022-001
2022-1 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files In a sample of Thirty (30) Housing Choice Voucher Program Participant files, the following deficiencies were noted: 3 files lacked timely annual recertification 6 files lacked support for 3rd party income verification 4 files lacked signed and dated 9886 for all adults 8 files lacked rent reasonableness for contract rent increase 3 files lacked new move in documentation 1 file lacked 214 citizenships for all adults CFDA Number: 14.871 Questioned Costs: None Criteria: 24 CFR ? 982 requirements for HCVP participant file maintenance. Cause/Effect: The Authority?s deficiencies in its resident files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation in relation to annual inspections. We also recommend more standardization in file organization of information. Reply: We concur with this finding and the Auditor?s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2023.