FAC Explorer

Audit 320789

FY End
2023-12-31
Total Expended
$7.04M
Findings
2
Programs
3
Organization: Ho-Chunk Housing and Community Development Agency, Inc. (WI)
Year: 2023 Accepted: 2024-09-25
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498118 2023-002 Significant Deficiency - E
1074560 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.026 Homeowner Assistance Fund $853,064 Yes 0
14.862 Indian Community Development Block Grant Program $320,958 - 0
14.867 Indian Housing Block Grants $225,741 Yes 0

Contacts

Name Title Type
MMXJMXRF6QP5 Nicole Kimpton Auditee
6083741245 Lisa Desotelle Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Ho-Chunk Housing and Community Development Agency, Inc. (the "Agency") under programs of the federal government for the year ended December 31, 2023. The information in the Schedule 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 (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Agency. Expenditures reported on the Schedule are reported on the modified 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 Agency has not elected to use the 10-percent de minimus indirect cost rate as allowed under the Uniform Guidance. The Agency did not pass through federal grant awards to subrecipients during the year ended December 31, 2023.

Finding Details

Finding 2023-002
Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2023 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 19 out of 299 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: No Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.
Finding 2023-002
Eligibility Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Indian Housing Block Grant Assistance Listing Number: 14.867 Award year and number: 2023 & 55-IH-55-73180 Criteria or Specific Requirement: Federal regulations require that each recipient shall adopt and follow written policies governing the eligibility, admission, and occupancy of families for housing assisted with grant funds that comply with the grant requirements (USC 4133 (d)). Condition: Pursuant to testing of eligibility and internal controls over eligibility, we noted the following control deficiency and noncompliance: One tenant did not have an annual recertfication or inspection completed. Context: We tested a sample of 19 out of 299 files for the year. Questioned Costs: None Effect: The program may be serving ineligible participants. Cause: Program staff turnover and lack of supervisory monitoring contributed to the control deficiency. Repeat: No Auditor's Recommendation: We recommend the Agency strengthen its internal controls over eligibility to monitor all relevant information and documentation affecting the eligibility process. View of Responsible Officials: We agree with the auditor's recommendation and have prepared a corrective action plan to correct this.