FAC Explorer

Audit 31062

FY End
2022-03-31
Total Expended
$7.34M
Findings
4
Programs
9
Organization: Northern Cheyenne Tribal Housing Authority (MT)
Year: 2022 Accepted: 2022-11-28
Auditor: Malcolm Johnson & Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33557 2022-001 Significant Deficiency - E
33558 2022-002 Significant Deficiency - I
609999 2022-001 Significant Deficiency - E
610000 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.867 Indian Housing Block Grants $2.97M Yes 2
21.023 Emergency Rental Assistance Program $2.12M Yes 0
14.862 Indian Community Development Block Grant Program- Cares Act $710,398 - 0
14.913 Healthy Homes Production Program 2018- Lead Based Paint $404,218 - 0
14.867 Indian Housing Block Grants- Nahasda- Cares Act $401,484 - 0
14.867 Indian Housing Block Grants- American Rescue Plan $318,494 - 0
14.862 Indian Community Development Block Grant Program- 2018 $222,526 - 0
14.862 Indian Community Development Block Grant Program- 2017 $189,127 - 0
14.862 Indian Community Development Block Grant Program- 2019/20 $2,262 - 0

Contacts

Name Title Type
Q488SHCJBDH6 Rod Trahan Auditee
4064776419 Malcolm P. Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A. Basis of Accounting This schedule is prepared on the accrual basis of accounting.B. Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2020. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files During the review of the forty (40) resident files selected for audit from all Housing Programs: 12 of 40 Rental files selected lacked a timely Annual Recertification 12 of 40 Rental files selected lacked an Annual Inspection 6 of 40 Rental files selected lacked release of information signed by tenant 5 of 40 Rental files selected lacked 3rd Party Income/Rent Calculation 3 of 40 Rental files selected lacked accurate Family Data CFDA Number: 14.867 Questioned Costs: None Cause: The Authority?s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information.
Finding 2022-002
2022-2 Condition: Procurement During the review of two (2) contracts selected for audit, the following conditions were noted: 2 of 2 files lacked documentation of preliminary cost analysis for scope of work to be performed. 2 of 2 files lacked documentation of lowest responsible bidder being selected as required by policy 2 of 2 files lacked documentation of bid advertisement 2 of 2 files lacked procurement in compliance with policy CFDA Number: 14.867 CARES, 14.862 CARES Questioned Costs: Undetermined Cause: The Authority's deficiency in procurement and contracts stems from a lack of certain controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD requirements. Criteria: HUD Regulations regarding 24 CFR 85.36 and CARES funding guidance Recommendation: We recommend that all contracts have the same level of documentation of procurement for small purchases contracts and that the Authority add additional support for contracts where only one bid for services was available.
Finding 2022-001
2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files During the review of the forty (40) resident files selected for audit from all Housing Programs: 12 of 40 Rental files selected lacked a timely Annual Recertification 12 of 40 Rental files selected lacked an Annual Inspection 6 of 40 Rental files selected lacked release of information signed by tenant 5 of 40 Rental files selected lacked 3rd Party Income/Rent Calculation 3 of 40 Rental files selected lacked accurate Family Data CFDA Number: 14.867 Questioned Costs: None Cause: The Authority?s deficiency in its resident files stems from some lack of controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD and policy requirements. Criteria: 24 CFR requirements for Indian Housing eligibility. Recommendation: In general, we continue to recommend a review of the recertification process to determine areas of weakness. We also recommend more standardization in file organization of information.
Finding 2022-002
2022-2 Condition: Procurement During the review of two (2) contracts selected for audit, the following conditions were noted: 2 of 2 files lacked documentation of preliminary cost analysis for scope of work to be performed. 2 of 2 files lacked documentation of lowest responsible bidder being selected as required by policy 2 of 2 files lacked documentation of bid advertisement 2 of 2 files lacked procurement in compliance with policy CFDA Number: 14.867 CARES, 14.862 CARES Questioned Costs: Undetermined Cause: The Authority's deficiency in procurement and contracts stems from a lack of certain controls concerning HUD requirements and procedures. Effect: The Authority has not been in complete compliance with the above HUD requirements. Criteria: HUD Regulations regarding 24 CFR 85.36 and CARES funding guidance Recommendation: We recommend that all contracts have the same level of documentation of procurement for small purchases contracts and that the Authority add additional support for contracts where only one bid for services was available.