FAC Explorer

Audit 314861

FY End
2023-03-31
Total Expended
$5.19M
Findings
6
Programs
3
Organization: Jackson Housing Commission (MI)
Year: 2023 Accepted: 2024-07-10
Auditor: Dooley & Vicars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478185 2023-002 Material Weakness Yes B
478186 2023-004 Material Weakness Yes B
478187 2023-003 Material Weakness Yes B
1054627 2023-002 Material Weakness Yes B
1054628 2023-004 Material Weakness Yes B
1054629 2023-003 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.57M Yes 1
14.850 Public and Indian Housing $1.73M Yes 1
14.872 Public Housing Capital Fund $891,322 Yes 1

Contacts

Name Title Type
E195AJ42W5J4 Arturo Puckerin Auditee
5177879245 Jake Dooley Auditor
No contacts on file

Notes to SEFA

Title: Major Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Jackson Housing Commission under programs of the federal government for the year ended March 31, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Jackson Housing Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Jackson Housing Commission. De Minimis Rate Used: N Rate Explanation: The Commission has not elected to use the 10-percent de minimus indirect cost rate as allowed under Uniform Guidance. The (*) to the right of an ALN identifies the grant as a major federal program as defined by Uniform Guidance.
Title: Award Balance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Jackson Housing Commission under programs of the federal government for the year ended March 31, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Jackson Housing Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Jackson Housing Commission. De Minimis Rate Used: N Rate Explanation: The Commission has not elected to use the 10-percent de minimus indirect cost rate as allowed under Uniform Guidance. On the Housing Choice Voucher program, the Commission receives annual funds based on an annual estimate of need. Unexpended grant funds are available to meet subsequent year HAP shortfalls.
Title: Program Costs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Jackson Housing Commission under programs of the federal government for the year ended March 31, 2023. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Jackson Housing Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Jackson Housing Commission. De Minimis Rate Used: N Rate Explanation: The Commission has not elected to use the 10-percent de minimus indirect cost rate as allowed under Uniform Guidance. The amounts shown as current year expenditures represent only the federal and state portion of the actual program costs. Actual program costs, including the Commission’s portion, may be more than shown.

Finding Details

Finding 2023-002
Finding 2023-002 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.850a; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-002.
Finding 2023-004
Finding 2023-004 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.872; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Capital Fund Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-004.
Finding 2023-003
Finding 2023-003 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.871; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Section 8 Housing Voucher Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-003.
Finding 2023-002
Finding 2023-002 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.850a; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-002.
Finding 2023-004
Finding 2023-004 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.872; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Capital Fund Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-004.
Finding 2023-003
Finding 2023-003 – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Public Housing Program – Assistance Listing No. 14.871; Grant period – fiscal year ended March 31, 2023 Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Section 8 Housing Voucher Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: See Corrective Action Plan 2023-003.