FAC Explorer

Audit 250141

FY End
2022-12-31
Total Expended
$12.75M
Findings
4
Programs
13
Organization: Housing Authority of the City of Columbia (MO)
Year: 2022 Accepted: 2023-08-28
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
200145 2022-001 Significant Deficiency - L
200146 2022-001 Significant Deficiency - L
776587 2022-001 Significant Deficiency - L
776588 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $10.97M Yes 1
14.850 Public and Indian Housing $510,660 Yes 0
14.267 Continuum of Care Program $267,088 - 0
14.879 Mainstream Vouchers $143,728 Yes 0
14.239 Home Investment Partnerships Program $138,697 - 0
14.871 Covid-19 - Emergency Housing Vouchers - Cares Act $132,713 Yes 1
14.896 Family Self-Sufficiency Program $121,918 - 0
84.287 Twenty-First Century Community Learning Centers $105,424 - 0
84.425 Covid-19 Education Stabilization Fund $104,354 - 0
10.558 Child and Adult Care Food Program $53,698 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $37,729 - 0
10.559 Summer Food Service Program for Children $15,477 - 0
93.569 Community Services Block Grant $4,580 - 0

Contacts

Name Title Type
HM6YGEFXCGW7 Tim Koske Auditee
5734432556 Renita Duncan Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Housing Authority of the City of Columbia, Missouri (the Authority). The information in this Schedule is presented 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The accompanying Schedule is presented using the accrual basis of accounting, which is described in Note 1 to the financial statements of the Authority. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2022-001
Finding 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding ALN 14.871 and 14.879 - Housing Voucher Cluster: Section 8 Housing Choice Vouchers Federal Agency: U.S. Department of Housing and Urban Development (HUD) Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: HUD requires Public Housing Authorities (PHA) to submit a Form HUD-50058 each time a family ends participation in the program or movesout of the PHA?s jurisdiction under portability within 60 days of the participants termination or exit of the program. Condition: The Authority did not submit the required form within the designated timeframe, nor did the existing control operate as intended to prevent the error from occurring. Cause: The control in place did not ensure timely submission of the HUD-50058. Effect: The possibility exists that noncompliance with federal requirements could go undetected regarding compliance relating to direct and material compliance requirements. Questioned Costs: None. Context: One of the 40 participants selected for testing did not have the HUD-50058 submitted within the required 60 day timeframe. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management evaluate their existing control over the timely submission of the HUD-50058 upon a participant?s exit of the program, and consider implementing additional controls such as a review of a schedule of participants who exited the program monthly, to ensure the all required submissions to HUD take place on time. Views Of Responsible Officials: Management has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly.
Finding 2022-001
Finding 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding ALN 14.871 and 14.879 - Housing Voucher Cluster: Section 8 Housing Choice Vouchers Federal Agency: U.S. Department of Housing and Urban Development (HUD) Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: HUD requires Public Housing Authorities (PHA) to submit a Form HUD-50058 each time a family ends participation in the program or movesout of the PHA?s jurisdiction under portability within 60 days of the participants termination or exit of the program. Condition: The Authority did not submit the required form within the designated timeframe, nor did the existing control operate as intended to prevent the error from occurring. Cause: The control in place did not ensure timely submission of the HUD-50058. Effect: The possibility exists that noncompliance with federal requirements could go undetected regarding compliance relating to direct and material compliance requirements. Questioned Costs: None. Context: One of the 40 participants selected for testing did not have the HUD-50058 submitted within the required 60 day timeframe. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management evaluate their existing control over the timely submission of the HUD-50058 upon a participant?s exit of the program, and consider implementing additional controls such as a review of a schedule of participants who exited the program monthly, to ensure the all required submissions to HUD take place on time. Views Of Responsible Officials: Management has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly.
Finding 2022-001
Finding 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding ALN 14.871 and 14.879 - Housing Voucher Cluster: Section 8 Housing Choice Vouchers Federal Agency: U.S. Department of Housing and Urban Development (HUD) Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: HUD requires Public Housing Authorities (PHA) to submit a Form HUD-50058 each time a family ends participation in the program or movesout of the PHA?s jurisdiction under portability within 60 days of the participants termination or exit of the program. Condition: The Authority did not submit the required form within the designated timeframe, nor did the existing control operate as intended to prevent the error from occurring. Cause: The control in place did not ensure timely submission of the HUD-50058. Effect: The possibility exists that noncompliance with federal requirements could go undetected regarding compliance relating to direct and material compliance requirements. Questioned Costs: None. Context: One of the 40 participants selected for testing did not have the HUD-50058 submitted within the required 60 day timeframe. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management evaluate their existing control over the timely submission of the HUD-50058 upon a participant?s exit of the program, and consider implementing additional controls such as a review of a schedule of participants who exited the program monthly, to ensure the all required submissions to HUD take place on time. Views Of Responsible Officials: Management has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly.
Finding 2022-001
Finding 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding ALN 14.871 and 14.879 - Housing Voucher Cluster: Section 8 Housing Choice Vouchers Federal Agency: U.S. Department of Housing and Urban Development (HUD) Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: HUD requires Public Housing Authorities (PHA) to submit a Form HUD-50058 each time a family ends participation in the program or movesout of the PHA?s jurisdiction under portability within 60 days of the participants termination or exit of the program. Condition: The Authority did not submit the required form within the designated timeframe, nor did the existing control operate as intended to prevent the error from occurring. Cause: The control in place did not ensure timely submission of the HUD-50058. Effect: The possibility exists that noncompliance with federal requirements could go undetected regarding compliance relating to direct and material compliance requirements. Questioned Costs: None. Context: One of the 40 participants selected for testing did not have the HUD-50058 submitted within the required 60 day timeframe. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management evaluate their existing control over the timely submission of the HUD-50058 upon a participant?s exit of the program, and consider implementing additional controls such as a review of a schedule of participants who exited the program monthly, to ensure the all required submissions to HUD take place on time. Views Of Responsible Officials: Management has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly.