Audit 308058

FY End
2023-09-30
Total Expended
$11.83M
Findings
12
Programs
3
Year: 2023 Accepted: 2024-06-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
399912 2023-001 Material Weakness - E
399913 2023-002 - - N
399914 2023-003 Significant Deficiency - E
399915 2023-001 Material Weakness - E
399916 2023-002 - - N
399917 2023-003 Significant Deficiency - E
976354 2023-001 Material Weakness - E
976355 2023-002 - - N
976356 2023-003 Significant Deficiency - E
976357 2023-001 Material Weakness - E
976358 2023-002 - - N
976359 2023-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $10.58M Yes 3
14.879 Mainstream Vouchers $1.13M Yes 3
14.896 Family Self-Sufficiency Program $121,616 - 0

Contacts

Name Title Type
PTLZTCSMVH95 Vicky Pritchett Auditee
5733242231 Michele Graham, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The Agency 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 (the Schedule) includes the federal award activity of Lincoln County Public Housing Agency under programs of the federal government for the year ended September 30, 2023. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Lincoln County Public Housing Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Lincoln County Public Housing Agency.

Finding Details

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. Auditor’s Recommendation: The Agency should resume quality control re-inspections. The Agency should train additional staff to insure the Agency can perform re-inspections as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. Auditor’s Recommendation: The Agency should resume quality control re-inspections. The Agency should train additional staff to insure the Agency can perform re-inspections as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. Auditor’s Recommendation: The Agency should resume quality control re-inspections. The Agency should train additional staff to insure the Agency can perform re-inspections as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. Auditor’s Recommendation: The Agency should resume quality control re-inspections. The Agency should train additional staff to insure the Agency can perform re-inspections as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.