FAC Explorer

Audit 323009

FY End
2023-12-31
Total Expended
$950,308
Findings
2
Programs
3
Organization: Stevens County Housing and Redevelopment Authority (MN)
Year: 2023 Accepted: 2024-09-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
500168 2023-002 Significant Deficiency - N
1076610 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $567,883 Yes 1
14.872 Public Housing Capital Fund $195,702 - 0
14.850 Public and Indian Housing $186,723 - 0

Contacts

Name Title Type
ENR9GK5292G3 Jessica Kirwin Auditee
3202086559 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Stevens County Housing and Redevelopment Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule includes the federal award activity of the Stevens County Housing and Redevelopment 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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 2023-002
Special Tests and Provisions: Housing Quality Standards Inspections Federal Program – U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Criteria or Specific Requirement – The Authority is required to inspect the unit leased to a family at lease biannually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit reinspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition – The Authority performed 5 HQS re-inspections during the year. The Authority should have performed 7 based on the number of units under HAP contract during the last completed PHA fiscal year. Cause – The Authority performed the test over inspections in a certain time frame not over the number of units under HAP contract during the last completed fiscal year. Questioned Costs – N/A Context – We reviewed the listing of HQS inspections provided by the Authority which totaled 5. Effect – The Authority did not complete enough HQS inspections during the year due to not having the correct population size. Recommendation – We recommend the Authority looks at the units under HAP contract during the last completed PHA fiscal year to make sure they have enough coverage when doing HQS inspections. Repeat Finding - This is not a repeat findingViews of Responsible Officials – In the future, the Housing Authority will change processes to ensure correct population size is used to determine the required number of HQS re-inspections
Finding 2023-002
Special Tests and Provisions: Housing Quality Standards Inspections Federal Program – U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency Criteria or Specific Requirement – The Authority is required to inspect the unit leased to a family at lease biannually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit reinspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition – The Authority performed 5 HQS re-inspections during the year. The Authority should have performed 7 based on the number of units under HAP contract during the last completed PHA fiscal year. Cause – The Authority performed the test over inspections in a certain time frame not over the number of units under HAP contract during the last completed fiscal year. Questioned Costs – N/A Context – We reviewed the listing of HQS inspections provided by the Authority which totaled 5. Effect – The Authority did not complete enough HQS inspections during the year due to not having the correct population size. Recommendation – We recommend the Authority looks at the units under HAP contract during the last completed PHA fiscal year to make sure they have enough coverage when doing HQS inspections. Repeat Finding - This is not a repeat findingViews of Responsible Officials – In the future, the Housing Authority will change processes to ensure correct population size is used to determine the required number of HQS re-inspections