FAC Explorer

Audit 296140

FY End
2023-06-30
Total Expended
$9.79M
Findings
4
Programs
5
Organization: Brunswick Housing Authority (GA)
Year: 2023 Accepted: 2024-03-20
Auditor: Malcolm Johnson & Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382480 2023-001 Significant Deficiency Yes E
382481 2023-002 Significant Deficiency - E
958922 2023-001 Significant Deficiency Yes E
958923 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $6.13M Yes 1
14.850 Public and Indian Housing $2.63M Yes 1
14.872 Public Housing Capital Fund $912,817 Yes 0
14.895 Jobs-Plus Pilot Initiative $98,432 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $12,340 - 0

Contacts

Name Title Type
KJADXLTL2QS4 Christopher Baisden Auditee
9122651334 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, 2023. 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: C. Other Matters - Indirect Costs The Authority has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files In a sample of Thirty (30) Section 8 Participant files the following deficiencies were noted: 12 files lacked Inspections for FY 2022 1 file lacked signed and dated lease 1 file lacked FY 2023 recertification 1 file lacked termination documentation 5 failed inspections with 24 deficiencies lacked reinspection and HAP abatement 3 FSS files had balances that should have been forfeited in FY 2023 not updated in the system Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR requirements for PHA file maintenance and inspection requirements. 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 2024.
Finding 2023-002
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files In a sample of Forty (40) Low Income Public Housing (LIPH) tenant files the following deficiencies were noted: 2 files lacked 3rd Party Income support and correct calculation 1 file lacked signed and dated 9886 and 214 Citizenship forms Assistance Listing #: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for PHA file requirements. 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 2024.
Finding 2023-001
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files In a sample of Thirty (30) Section 8 Participant files the following deficiencies were noted: 12 files lacked Inspections for FY 2022 1 file lacked signed and dated lease 1 file lacked FY 2023 recertification 1 file lacked termination documentation 5 failed inspections with 24 deficiencies lacked reinspection and HAP abatement 3 FSS files had balances that should have been forfeited in FY 2023 not updated in the system Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR requirements for PHA file maintenance and inspection requirements. 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 2024.
Finding 2023-002
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files In a sample of Forty (40) Low Income Public Housing (LIPH) tenant files the following deficiencies were noted: 2 files lacked 3rd Party Income support and correct calculation 1 file lacked signed and dated 9886 and 214 Citizenship forms Assistance Listing #: 14.850 Questioned Costs: None Criteria: 24 CFR requirements for PHA file requirements. 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 2024.