FAC Explorer

Audit 305602

FY End
2023-12-31
Total Expended
$3.31M
Findings
2
Programs
6
Organization: Housing and Redevelopment Authority of Brainerd (MN)
Year: 2023 Accepted: 2024-05-06
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
395978 2023-001 Significant Deficiency - N
972420 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.21M Yes 1
14.872 Public Housing Capital Fund $509,973 - 0
14.850 Public and Indian Housing $377,315 - 0
14.896 Family Self-Sufficiency Program $112,270 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $82,093 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2,283 - 0

Contacts

Name Title Type
ZTD1JH7FDHP6 Karen Young Auditee
2188243428 Mary Reedy Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards presents the activity of federal award programs expended by the Housing and Redevelopment of Brainerd. The Authority's reporting entity is defined in Note 1 to the basic financial statements. The expenditures on this schedule are on the accrual basis of accounting, which is described in Note 1 to the Authority's basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the deminimis cost rate.

Finding Details

Finding 2023-001
Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: The HRA is required to conduct quality control re-inspections and prepare a unit inspection report. Condition: It was noted that the HRA did not complete the required re-inspections. Context: During testing, it was noted that only 5 of the 15 required re-inspections were completed during the year. Cause: Oversight by management. Possible Effect: Potential that the HRA is not in compliance with the requirements on the timeliness of properties meeting re-inspections.
Finding 2023-001
Federal Agency: Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: January 1, 2023 – December 31, 2023 Compliance Requirement Section: Special Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: The HRA is required to conduct quality control re-inspections and prepare a unit inspection report. Condition: It was noted that the HRA did not complete the required re-inspections. Context: During testing, it was noted that only 5 of the 15 required re-inspections were completed during the year. Cause: Oversight by management. Possible Effect: Potential that the HRA is not in compliance with the requirements on the timeliness of properties meeting re-inspections.