FAC Explorer

Audit 24019

FY End
2022-03-31
Total Expended
$13.16M
Findings
20
Programs
8
Organization: Housing Authority of the City of Frederick (MD)
Year: 2022 Accepted: 2023-06-06
Auditor: Barbacane Thornton & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34350 2022-002 - - P
34351 2022-002 - - P
34352 2022-002 - - P
34353 2022-002 - - P
34354 2022-002 - - P
34355 2022-002 - - P
34356 2022-002 - - P
34357 2022-002 - - P
34358 2022-002 - - P
34359 2022-002 - - P
610792 2022-002 - - P
610793 2022-002 - - P
610794 2022-002 - - P
610795 2022-002 - - P
610796 2022-002 - - P
610797 2022-002 - - P
610798 2022-002 - - P
610799 2022-002 - - P
610800 2022-002 - - P
610801 2022-002 - - P

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $1.30M Yes 1
14.241 Housing Opportunities for Persons with Aids $372,374 - 1
14.871 Section 8 Housing Choice Vouchers $335,370 Yes 1
14.879 Mainstream Vouchers $199,461 Yes 1
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $109,834 - 1
14.896 Family Self-Sufficiency Program $72,080 - 1
14.870 Resident Opportunity and Supportive Services - Service Coordinators $59,959 - 1
14.850 Public and Indian Housing $33,640 - 1

Contacts

Name Title Type
JHF8GRHHNKY4 Barbara Hood Auditee
3016628173 Steven Kutsuflakis, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1BASIS OF ACCOUNTINGAll expenditures included in the schedule of expenditures of federal awards are presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.
Finding 2022-002
2022-002 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Condition The Authority?s single audit and reporting package to the Federal Audit Clearinghouse was delayed for the year ended March 31, 2022 beyond the due date. Criteria The submission to the Federal Audit Clearinghouse is due within nine months of its fiscal year-end. Cause The Authority did not have an audit completed within the due date of December 31, 2022. Effect The Federal Audit Clearinghouse filing deadline for the December 31, 2022 single audit was not met. Recommendation The Authority should develop procedures to ensure timely completion of the audit and submission to the Federal Audit Clearinghouse.