FAC Explorer

Audit 303601

FY End
2023-09-30
Total Expended
$8.88M
Findings
2
Programs
6
Organization: Johnson City Housing Authority (TN)
Year: 2023 Accepted: 2024-04-16
Auditor: Smith Marion & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393326 2023-001 Significant Deficiency - N
969768 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.97M Yes 1
14.850 Public and Indian Housing $2.10M - 0
14.872 Public Housing Capital Fund $1.59M - 0
14.195 Section 8 Housing Assistance Payments Program $1.14M - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $84,312 - 0
14.896 Family Self-Sufficiency Program $5,334 - 0

Contacts

Name Title Type
LN7UNP4UN231 Craig Clayton Auditee
4322324784 Chad Porter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1: SCOPE OF PRESENTATION NOTE 2: BASIS OF ACCOUNTING Johnson City Housing Authority Schedule of Expenditures of Federal Awards For the Year Ended September 30, 2023 U.S. Department of HUD The accompanying schedule presents the expenditures incurred (and related awards received) by the Johnson City Housing Authority (the Authority) that are reimbursable under federal programs of federal agencies providing financial assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. This schedule also only includes the amounts expended by the Authority, none of the amount expended, if any, by the blended or discretely present component units have been included. The expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: N/A

Finding Details

Finding 2023-001
Criteria: Administration of waiting list 24 CFR 982.204 states “except for special admissions, participants must be selected from the PHA waiting list. The PHA must select participants from the waiting list in accordance with admission policies in the PHA administra􀁁ve plan.” US Department of Housing and Urban Development Program Name: Housing Choice Vouchers Condition: Management did not keep a stagnant copy of the waiting list. The list in the accounting software is perpetual list, removing tenants as they are housed. Context: Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administra􀁁ve plan. Cause: Management was unaware of the requirement. Effect: Unable to verify internal controls or compliance during audit period on this compliance point. Recommendations: Print waiting list each time new move-in is completed and retain printed list for a two year period. Management Views: Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).
Finding 2023-001
Criteria: Administration of waiting list 24 CFR 982.204 states “except for special admissions, participants must be selected from the PHA waiting list. The PHA must select participants from the waiting list in accordance with admission policies in the PHA administra􀁁ve plan.” US Department of Housing and Urban Development Program Name: Housing Choice Vouchers Condition: Management did not keep a stagnant copy of the waiting list. The list in the accounting software is perpetual list, removing tenants as they are housed. Context: Due to the software only tracking waiting list perpetually, there was no way to test new move-ins were pulled in accordance with PHA administra􀁁ve plan. Cause: Management was unaware of the requirement. Effect: Unable to verify internal controls or compliance during audit period on this compliance point. Recommendations: Print waiting list each time new move-in is completed and retain printed list for a two year period. Management Views: Management agrees with the audit finding and has prepared a Corrective Action Plan (CAP).