FAC Explorer

Audit 307267

FY End
2023-12-31
Total Expended
$3.45M
Findings
4
Programs
6
Organization: The Housing and Redevelopment Commission of the City of Aberdeen, Sd (SD)
Year: 2023 Accepted: 2024-05-28
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398557 2023-002 Significant Deficiency - L
398558 2023-002 Significant Deficiency - L
974999 2023-002 Significant Deficiency - L
975000 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.87M Yes 1
14.879 Mainstream Vouchers $203,599 Yes 1
14.850 Public and Indian Housing $198,323 - 0
14.872 Public Housing Capital Fund $87,417 - 0
14.231 Emergency Solutions Grant Program $54,365 - 0
14.239 Home Investment Partnerships Program $34,421 - 0

Contacts

Name Title Type
NNJUR1Q5MXH5 Jennifer Fugman Auditee
6052262321 Tara Engquist Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Note 2 - Significant Accounting Policies Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Commission’s summary of significant accounting policies is presented in Note 1 in the Commission’s basic financial statements. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Note 3 - Indirect Cost Rate The Commission does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Commission under programs of the federal government for the year ended December 31, 2023. The information 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 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Commission, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Commission. The Commission received federal awards both directly from federal agencies and indirectly through pass-through entities. The accompanying schedule of expenditures of federal awards presents only the activity of federal award programs of the Commission and excludes any federal awards of discretely presented component units.

Finding Details

Finding 2023-002
Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Finding 2023-002
Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Finding 2023-002
Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.
Finding 2023-002
Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.