FAC Explorer

Audit 319683

FY End
2023-12-31
Total Expended
$937,620
Findings
2
Programs
2
Organization: Plymouth Housing Authority (NC)
Year: 2023 Accepted: 2024-09-16
Auditor: Gregory T Redman CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496937 2023-002 Significant Deficiency - E
1073379 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $735,285 Yes 1
14.872 Public Housing Capital Fund $202,335 - 0

Contacts

Name Title Type
ZBJEP7VNVHJ1 Annette Ange Auditee
2527933188 Greg Redman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of the Plymouth Housing Authority under the programs of the federal government for the year ended December 31, 2023. The information in this SEFA is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of Plymouth Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Plymouth Housing Authority. Expenditures reported in the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: No indirect costs.

Finding Details

Finding 2023-002
Section III - Federal Award Findings and Questioned Costs Significant Deficiency Finding 2023-002 Significant Deficiency in Internal Control over Compliance Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing ALN #: 14.850 Award Period: 1/1/23-12/31/23 Criteria: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. . Statement of Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: N/A Context: Testing of 25 tenant files identified an exception in 2 files as follows: • 2 files did not contain proper forms of identification for all members of the household. Cause: The Agency did not perform the recertification in accordance with their stated policies. . Effect: The Authority is not in compliance with requirements regarding eligibility and tenant recertifications, which could result in incorrect total tenant payments for rent. Identification of a repeat finding: No Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the recertification procedure and will continue to review recertifications. 4
Finding 2023-002
Section III - Federal Award Findings and Questioned Costs Significant Deficiency Finding 2023-002 Significant Deficiency in Internal Control over Compliance Federal Agency: U. S. Department of Housing and Urban Development Federal program: Public and Indian Housing ALN #: 14.850 Award Period: 1/1/23-12/31/23 Criteria: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with HUD requirements, as well as complete and accurate tenant files. . Statement of Condition: During my testing, I noted the Authority did not follow their internal controls designed to ensure compliance with tenant Eligibility requirements. Questioned Cost: N/A Context: Testing of 25 tenant files identified an exception in 2 files as follows: • 2 files did not contain proper forms of identification for all members of the household. Cause: The Agency did not perform the recertification in accordance with their stated policies. . Effect: The Authority is not in compliance with requirements regarding eligibility and tenant recertifications, which could result in incorrect total tenant payments for rent. Identification of a repeat finding: No Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis to ensure the files meet eligibility and reporting requirements. Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the recertification procedure and will continue to review recertifications. 4