FAC Explorer

Audit 297586

FY End
2023-06-30
Total Expended
$1.41M
Findings
2
Programs
3
Organization: Roanoke Rapids Housing Authority (NC)
Year: 2023 Accepted: 2024-03-26
Auditor: Gregory T Redman CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
384450 2023-001 Significant Deficiency - E
960892 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $647,942 Yes 1
14.182 Section 8 New Construction and Substantial Rehabilitation $433,750 - 0
14.872 Public Housing Capital Fund $183,941 - 0

Contacts

Name Title Type
NLC9TZLLMUX4 William Bobbit Auditee
2525370552 Greg Redman Auditor
No contacts on file

Notes to SEFA

Title: Note: 3 Loans Outstanding Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Roanoke Rapids Housing Authority under the programs of the federal government for the year ended June 30, 2023. The information in this SEFA is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Roanoke Rapids Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Roanoke Rapids Housing Authority.Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: No indirect costs. Roanoke Rapids Housing Authority had the following loan balances outstanding at June 30, 2023 for loans that the grantor/pass-through grantor has still imposed continuing compliance requirements. Loans outstanding at the beginning of the year and loans made during the year are included in the SEFA. The balance of loans outstanding at June 30, 2023 consist of: N/C S/R Section 8 Rural Housing Loan 14.182 Amount outstanding $416,228.

Finding Details

Finding 2023-001
Section III – Federal Award Findings and Questioned Costs Finding: 2023-001 Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing CFDA #: 14.850 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: None Context: Testing of 25 tenant files identified an exception in 1 file as follows: • 1 file did not contain proper documentation of the Section 214 Declaration of Citizenship Status form. Cause: The Agency did not follow their eligibility intake procedures properly. Effect: The Authority is not in compliance with requirements regarding eligibility. Repeat Finding: No Recommendation: I recommend that the Authority continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications. We have taken the necessary action to obtain these documents.
Finding 2023-001
Section III – Federal Award Findings and Questioned Costs Finding: 2023-001 Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing CFDA #: 14.850 Award Period: 7/1/22-6/30/23 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: None Context: Testing of 25 tenant files identified an exception in 1 file as follows: • 1 file did not contain proper documentation of the Section 214 Declaration of Citizenship Status form. Cause: The Agency did not follow their eligibility intake procedures properly. Effect: The Authority is not in compliance with requirements regarding eligibility. Repeat Finding: No Recommendation: I recommend that the Authority continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications. We have taken the necessary action to obtain these documents.