Audit 318617

FY End
2023-12-31
Total Expended
$14.83M
Findings
2
Programs
6
Organization: Housing Authority of Plainfield (NJ)
Year: 2023 Accepted: 2024-09-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485831 2023-001 Significant Deficiency - E
1062273 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $11.09M - 0
14.850 Public and Indian Housing $2.11M Yes 1
14.238 Shelter Plus Care $832,861 Yes 0
14.872 Public Housing Capital Fund $641,825 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $106,974 - 0
14.170 Congregate Housing Service $46,044 - 0

Contacts

Name Title Type
R3N1STEQAHF3 Randall Wood Auditee
9087696335 Frank L. Glien, Jr. Auditor
No contacts on file

Notes to SEFA

Title: Note 1. General Information Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activities in all the federal programs of Housing Authority of Plainfield. All financial assistance received directly from federal agencies as well as financial assistance passed through other governmental agencies is included on the schedule.
Title: Note 2. Basis of Accounting Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: Note 3. Non-Cash Federal Assistance Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. The Authority did not receive any non-cash Federal assistance for the year ended December 31, 2023.
Title: Note 4. Loan Guarantees Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. At December 31, 2023, the Authority is not the guarantor of any loans outstanding.
Title: Note 5. Sub-Recipients Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. Of the federal and state expenditures presented in this schedule, no expenditures were used to provide federal or state awards to sub-recipients.
Title: Note 6. Indirect Cost Rate Accounting Policies: The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Accordingly, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: the organization elected not to use the 10% fr minimid indirect cost rate allowed under Uniform Guidance. The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Management concurs with the finding and has implemented procedures as outlined in the accompanying corrective plan.
Management concurs with the finding and has implemented procedures as outlined in the accompanying corrective plan.