FAC Explorer

Audit 296684

FY End
2023-06-30
Total Expended
$13.58M
Findings
2
Programs
4
Organization: Housing Authority of the City of Fort Pierce (FL)
Year: 2023 Accepted: 2024-03-22
Auditor: Malcolm Johnson & Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383651 2023-001 Significant Deficiency - I
960093 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $4.45M - 0
14.872 Public Housing Capital Fund $1.51M - 1
14.877 Public Housing Family Self-Sufficiency Under Resident Opportunity and Supportive Services $64,636 - 0
14.871 Section 8 Housing Choice Vouchers $5,647 - 0

Contacts

Name Title Type
W4VJKMUZRAH8 Rosetta Washington Auditee
7724617281 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 the Examination of Procurement During the review of the five (5) contracts awarded FY 2023 the following deficiencies were noted in two (2) contracts: The Router 360 Contract lacked performance and payment bonds. The VN Carpentry Contract lacked compliance with procurement policy, including cost analysis and individual quotes for all work performed under small purchases. Assistance Listing #: 14.872 Questioned Costs: None Cause: The Authority did not perform the required Capital Fund Program requirements, and lacked staff to ensure that they were in complete compliance with HUD regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend the Authority review staffing requirements for procurement compliance needs. Additionally, we recommend that the Authority review all HUD requirements and policies to ensure complete compliance for all procurement.
Finding 2023-001
2023-001 Condition: Deficiencies Noted in the Examination of Procurement During the review of the five (5) contracts awarded FY 2023 the following deficiencies were noted in two (2) contracts: The Router 360 Contract lacked performance and payment bonds. The VN Carpentry Contract lacked compliance with procurement policy, including cost analysis and individual quotes for all work performed under small purchases. Assistance Listing #: 14.872 Questioned Costs: None Cause: The Authority did not perform the required Capital Fund Program requirements, and lacked staff to ensure that they were in complete compliance with HUD regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend the Authority review staffing requirements for procurement compliance needs. Additionally, we recommend that the Authority review all HUD requirements and policies to ensure complete compliance for all procurement.