FAC Explorer

Audit 322035

FY End
2023-12-31
Total Expended
$1.62M
Findings
2
Programs
5
Organization: Housing Authority of the City of Washington (GA)
Year: 2023 Accepted: 2024-09-28
Auditor: Malcolm Johnson Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499240 2023-002 Material Weakness Yes E
1075682 2023-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.182 Section 8 New Construction and Substantial Rehabilitation $744,963 Yes 1
14.850 Public and Indian Housing $440,123 - 0
14.872 Public Housing Capital Fund $331,827 - 0
10.427 Rural Rental Assistance Payments $102,786 - 0
10.415 Rural Rental Housing Loans $0 - 0

Contacts

Name Title Type
K83JLNHQHNM7 Zena Zahran Auditee
7066783261 Malcolm P. Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A.Basis of Accounting This schedule is prepared on the accrual basis of accounting. B.Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". 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. De Minimis Rate Used: N Rate Explanation: C. Other Matters - Indirect Costs The Authority has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2023-002
2023-002 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Ten (10) New Construction Section 8 files were selected for audit: 3 files lacked timely FY 2023 Annual Recertification. 2 files lacked FY 2023 Unit Inspection. Assistance Listing No.: 14.182 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2024.
Finding 2023-002
2023-002 Condition: Deficiencies Noted in Examination of New Construction Section 8 Tenant Files Ten (10) New Construction Section 8 files were selected for audit: 3 files lacked timely FY 2023 Annual Recertification. 2 files lacked FY 2023 Unit Inspection. Assistance Listing No.: 14.182 Questioned Costs: None Criteria: 24 CFR requirements for public housing eligibility Cause/Effect: The Authority failed to recertify participants in a timely manner. Recommendations: We recommend the Authority implement internal control procedures which will eliminate such errors. Reply: We will review the internal control procedures over tenant file re-certifications and documents. Management has implemented procedures in order to clear this finding in FY 2024.