FAC Explorer

Audit 30320

FY End
2022-06-30
Total Expended
$4.56M
Findings
4
Programs
4
Organization: Housing Authority of Washington County (MD)
Year: 2022 Accepted: 2022-12-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28828 2022-001 Significant Deficiency - L
28829 2022-001 Significant Deficiency - L
605270 2022-001 Significant Deficiency - L
605271 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $4.19M Yes 1
14.879 Mainstream Vouchers $154,563 Yes 1
10.427 Rural Rental Assistance Payments $146,464 - 0
14.896 Family Self-Sufficiency Program $72,000 - 0

Contacts

Name Title Type
ZE4RMCLMPJJ6 Corinne Guglielmini Auditee
3017913168 Mandy Merchant Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The Authority did not pass through any federal awards to subrecipients during the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Housing Authority of Washington County (the Authority) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented 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 (the 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.
Title: Basis of Accounting Accounting Policies: The Authority did not pass through any federal awards to subrecipients during the fiscal year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards is presented on the accrual basis of accounting.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 985 states that PHA's must submit their SEMAP certification form within 60 calendar days after its fiscal year end. Condition: The Authority failed to submit their SEMAP certification form for FY2022. Questioned costs: None Context: During our review, we noted that the SEMAP certification was prepared but not submitted to HUD. Cause: The Authority attempted to submit their SEMAP certification form one day late, and at that time the SEMAP portal had been closed. Effect: The Authority is not in compliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 985 states that PHA's must submit their SEMAP certification form within 60 calendar days after its fiscal year end. Condition: The Authority failed to submit their SEMAP certification form for FY2022. Questioned costs: None Context: During our review, we noted that the SEMAP certification was prepared but not submitted to HUD. Cause: The Authority attempted to submit their SEMAP certification form one day late, and at that time the SEMAP portal had been closed. Effect: The Authority is not in compliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 985 states that PHA's must submit their SEMAP certification form within 60 calendar days after its fiscal year end. Condition: The Authority failed to submit their SEMAP certification form for FY2022. Questioned costs: None Context: During our review, we noted that the SEMAP certification was prepared but not submitted to HUD. Cause: The Authority attempted to submit their SEMAP certification form one day late, and at that time the SEMAP portal had been closed. Effect: The Authority is not in compliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 24 CFR section 985 states that PHA's must submit their SEMAP certification form within 60 calendar days after its fiscal year end. Condition: The Authority failed to submit their SEMAP certification form for FY2022. Questioned costs: None Context: During our review, we noted that the SEMAP certification was prepared but not submitted to HUD. Cause: The Authority attempted to submit their SEMAP certification form one day late, and at that time the SEMAP portal had been closed. Effect: The Authority is not in compliance with HUD requirements. Repeat Finding: No Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year. Views of responsible officials: There is no disagreement with the audit finding.