FAC Explorer

Audit 296460

FY End
2023-06-30
Total Expended
$1.07M
Findings
6
Programs
4
Organization: Morgan Metropolitan Housing Authority (OH)
Year: 2023 Accepted: 2024-03-21
Auditor: Auditor of State Keith Faber

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
382881 2023-001 Material Weakness Yes LN
382882 2023-001 Material Weakness Yes LN
382883 2023-001 Material Weakness Yes LN
959323 2023-001 Material Weakness Yes LN
959324 2023-001 Material Weakness Yes LN
959325 2023-001 Material Weakness Yes LN

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $267,248 - 0
14.871 Section 8 Housing Choice Vouchers $118,386 Yes 1
14.879 Mainstream Vouchers $54,604 Yes 1
14.896 Family Self-Sufficiency Program $30,000 - 0

Contacts

Name Title Type
DLR4TPJF4LQ6 Angie Finley Auditee
7409624930 Denise Blair 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 activity of the Morgan Metropolitan Housing Authority (the Authority) under programs of the federal government for the fiscal year ended June 30, 2023. 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: NOTE C – INDIRECT COST RATE The Authority has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.
Finding 2023-001
1. Housing Assistance payments Finding Number: 2023-001 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/COVID-19: Section 8 Housing Choice Vouchers and AL #14.879 Mainstream Voucher Program Federal Award Identification Number / Year: 2023 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: No Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2022-001 Noncompliance and Material Weakness 24 CFR section 982.516(a) states the Public Housing Authority (PHA) must conduct a re-examaination 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 section 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 section 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 incorrectly calculated the amount on the HUD-50058 for 5.3% of the tenant files tested for the Housing Choice Voucher program. This resulted in an incorrect amount paid from the Section 8 funding. The Executive Director and Housing Choice Voucher employees should ensure all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.