FAC Explorer

Audit 320670

FY End
2023-12-31
Total Expended
$21.36M
Findings
8
Programs
2
Organization: Brown County Housing Authority (WI)
Year: 2023 Accepted: 2024-09-24
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497991 2023-001 Significant Deficiency - N
497992 2023-001 Significant Deficiency - N
497993 2023-001 Significant Deficiency - N
497994 2023-001 Significant Deficiency - N
1074433 2023-001 Significant Deficiency - N
1074434 2023-001 Significant Deficiency - N
1074435 2023-001 Significant Deficiency - N
1074436 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.896 Family Self-Sufficiency Program $119,026 - 0
14.871 Section 8 Housing Choice Vouchers $21,837 Yes 1

Contacts

Name Title Type
WUCLDT8N5N73 Patrick Leifker Auditee
9204486486 Jordan Boehm Auditor
No contacts on file

Notes to SEFA

Title: 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 Authority 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) for Brown County Housing Authority (the Authority) 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). The Schedule includes all federal awards of the Authority. 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.

Finding Details

Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.
Finding 2023-001
2023 – 001: Depository Agreement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2023 to December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matter Criteria or specific requirement: HUD regulations at 24 CFR S982.52 Section 8 Tenant Based Assistance states, “the PHA must comply with the consolidated ACC, HUD regulations and other requirements for the program, issued by HUD headquarters, as regulations, Federal Register notices or other binding program directives as will as PHAs HUD-approved applications for program funding.” 24 CFR S 982.156(c) states, “the PHA must enter into an agreement with the depository in the form required by HUD.” Additionally, Section 13, Paragraph b of form HUD-5250, the “Consolidated Annual Contributions Contract” (ACC) requires PHAs to enter into an agreement with the depository institution, on the form required by HUD. Condition: The Authority has not executed a General Depository Agreement for accounts holding EHV Service Fee funds in accordance with HUD requirements. Questioned costs: None Context: We reviewed the General Depository Agreement (GDA) and HUD report No. QAD-EHV-2023- WI186 noting the Authority had a GDA in place with its financial institution, but was not updated for the inclusion of the EHV related bank accounts. Cause: The Authority currently maintains two (2) accounts with Nicolet Bank which hold EHV service fee funds, a municipal checking account and a pooled funds sweep account. These accounts are not currently covered by a GDA. Effect: A lack of a properly executed GDA negatives affects HUDs ability to exert control over EHV funds held by the Authority, if HUD should need to freeze those funds because of default on part of the Authority. Repeat Finding: No Recommendation: We recommend that the Authority implement a process for ensuring that the GDA is updated with the financial institution when bank accounts are created or closed. Views of responsible officials: There is no disagreement with this finding.