Audit 26271

FY End
2022-09-30
Total Expended
$2.23M
Findings
8
Programs
6
Year: 2022 Accepted: 2023-06-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
24828 2022-001 Material Weakness - ELN
24829 2022-002 Significant Deficiency - N
24830 2022-001 Material Weakness - ELN
24831 2022-002 Significant Deficiency - N
601270 2022-001 Material Weakness - ELN
601271 2022-002 Significant Deficiency - N
601272 2022-001 Material Weakness - ELN
601273 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $867,078 Yes 2
14.879 Mainstream Vouchers $589,671 Yes 2
14.850 Public and Indian Housing $555,473 - 0
14.872 Public Housing Capital Fund $92,130 - 0
14.239 Home Investment Partnerships Program $67,692 - 0
14.896 Family Self-Sufficiency Program $56,776 - 0

Contacts

Name Title Type
GF1YQ9K6V3E6 Rhonda Downey Auditee
7403845627 Denise Blair, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Jackson Metropolitan Housing Authority, Jackson County (the Authority) under programs of the federal government for the year ended September 30, 2022. The information on this Schedule is prepared 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 the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority. NOTE B 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 Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

24 CFR ? 982.516(a) states the Public Housing Authority (PHA) must conduct a reexamination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income- based rent. 24 CFR ? 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR ? 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority did not have third-party verification of account balances of 5 percent of the tenant files tested for the Housing Choice Voucher program. The failure to verify and maintain third-party verification support could lead to questions on the validity of the income reported and future questioned costs, reduced federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of income verification and housing assistance payments reporting.
24 CFR 982.405(a) provides that the Public Housing Authority (PHA) must inspect the unit leased to a family prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the Housing Quality Standards (HQS). The Authority did not perform Housing Quality Inspections within the required time frame for 2.5 percent of the current tenant files tested for the Housing Choice Voucher program. The failure to perform Housing Quality Inspections could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriation documentation and meet the requirements for inspections.
24 CFR ? 982.516(a) states the Public Housing Authority (PHA) must conduct a reexamination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income- based rent. 24 CFR ? 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR ? 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority did not have third-party verification of account balances of 5 percent of the tenant files tested for the Housing Choice Voucher program. The failure to verify and maintain third-party verification support could lead to questions on the validity of the income reported and future questioned costs, reduced federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of income verification and housing assistance payments reporting.
24 CFR 982.405(a) provides that the Public Housing Authority (PHA) must inspect the unit leased to a family prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the Housing Quality Standards (HQS). The Authority did not perform Housing Quality Inspections within the required time frame for 2.5 percent of the current tenant files tested for the Housing Choice Voucher program. The failure to perform Housing Quality Inspections could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriation documentation and meet the requirements for inspections.
24 CFR ? 982.516(a) states the Public Housing Authority (PHA) must conduct a reexamination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income- based rent. 24 CFR ? 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR ? 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority did not have third-party verification of account balances of 5 percent of the tenant files tested for the Housing Choice Voucher program. The failure to verify and maintain third-party verification support could lead to questions on the validity of the income reported and future questioned costs, reduced federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of income verification and housing assistance payments reporting.
24 CFR 982.405(a) provides that the Public Housing Authority (PHA) must inspect the unit leased to a family prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the Housing Quality Standards (HQS). The Authority did not perform Housing Quality Inspections within the required time frame for 2.5 percent of the current tenant files tested for the Housing Choice Voucher program. The failure to perform Housing Quality Inspections could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriation documentation and meet the requirements for inspections.
24 CFR ? 982.516(a) states the Public Housing Authority (PHA) must conduct a reexamination of family income and composition at least annually. Section 2 states the PHA must obtain and document in the tenant file third-party verification of the following factors or must document why third-party verification was not available: (i) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income- based rent. 24 CFR ? 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR ? 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. The Authority did not have third-party verification of account balances of 5 percent of the tenant files tested for the Housing Choice Voucher program. The failure to verify and maintain third-party verification support could lead to questions on the validity of the income reported and future questioned costs, reduced federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of income verification and housing assistance payments reporting.
24 CFR 982.405(a) provides that the Public Housing Authority (PHA) must inspect the unit leased to a family prior to the initial term of the lease, at least biennially during assisted occupancy, and at other times as needed, to determine if the unit meets the Housing Quality Standards (HQS). The Authority did not perform Housing Quality Inspections within the required time frame for 2.5 percent of the current tenant files tested for the Housing Choice Voucher program. The failure to perform Housing Quality Inspections could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriation documentation and meet the requirements for inspections.