FAC Explorer

Audit 324342

FY End
2023-12-31
Total Expended
$833,390
Findings
2
Programs
1
Organization: Jacksonville Housing Authority (TX)
Year: 2023 Accepted: 2024-10-09
Auditor: Hannah R Bond CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502119 2023-001 Significant Deficiency Yes E
1078561 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $833,390 Yes 1

Contacts

Name Title Type
VCURJBLMQ7F6 Ellann Johnson Auditee
9035867585 Hannah Bond Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Basis of accounting De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Housing Authority under programs of the federal government for the year ended December 31, 2023. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements, although the basis for determining when federal awards are expended is presented in accordance with the requirements of the Uniform Guidance, Audit of States, Local Governments, and Non-Profit Organizations. In addition, expenditures reported on the Schedule are recognized following the cost principles required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations of the Housing Authority, it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable, of the Housing Authority.
Title: Indirect Cost Rate Accounting Policies: Basis of accounting De Minimis Rate Used: N Rate Explanation: N/A The Authority did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance
Title: Subrecipients Accounting Policies: Basis of accounting De Minimis Rate Used: N Rate Explanation: N/A None of the federal expenditures presented in the schedule were provided to subrecipients

Finding Details

Finding 2023-001
CFDA 14.871 Section 8 Housing Choice Vouchers Finding 2023-001 Housing Assistance Program Discrepancies (repeated from 12/31/2022 and 12/31/2021) Criteria- Several PIH notices and CFR's address compliance requirements within the Housing Choice Voucher Program; many discrepancies were noted during the review of tenant files. Condition- 8 tenant files were reviewed and the following discrepancies were noted: -4 of the 8 files did not have a 9886 form; Authorization for the Release of Information -3 of the 8 files did not have a Declaration of Section 214 status -2 of the 8 files did not have a lease -4 of the 8 files did not include rent reasonableness -5 of the 8 files did not include verification of assets -4 of the 8 files calculated income and wages incorrectly or lacked supporting documentation -some files had missing required forms like rent choice and Request for Tenancy Approval - 3 of the 8 files had incorrect Total Tenant Payment Questioned Cost- None Context- 24 CFR 982.451 addresses Signed HAP Contracts; 24 CFR 982.517 addresses utility allowances; other PIH notices, HUD handbooks, and CFR's address all other required forms. Effect- Tenant rents may be miscalculated, other notifications and documentations may be missing. Cause- Unknown Recommendation- The Housing Authority should implement a policy to ensure compliance with HUD regulations concerning the Administrative Plan for the Housing Assistance Program; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance. Additionally, all staff members should attend training to understand the compliance requirements of tenant files.
Finding 2023-001
CFDA 14.871 Section 8 Housing Choice Vouchers Finding 2023-001 Housing Assistance Program Discrepancies (repeated from 12/31/2022 and 12/31/2021) Criteria- Several PIH notices and CFR's address compliance requirements within the Housing Choice Voucher Program; many discrepancies were noted during the review of tenant files. Condition- 8 tenant files were reviewed and the following discrepancies were noted: -4 of the 8 files did not have a 9886 form; Authorization for the Release of Information -3 of the 8 files did not have a Declaration of Section 214 status -2 of the 8 files did not have a lease -4 of the 8 files did not include rent reasonableness -5 of the 8 files did not include verification of assets -4 of the 8 files calculated income and wages incorrectly or lacked supporting documentation -some files had missing required forms like rent choice and Request for Tenancy Approval - 3 of the 8 files had incorrect Total Tenant Payment Questioned Cost- None Context- 24 CFR 982.451 addresses Signed HAP Contracts; 24 CFR 982.517 addresses utility allowances; other PIH notices, HUD handbooks, and CFR's address all other required forms. Effect- Tenant rents may be miscalculated, other notifications and documentations may be missing. Cause- Unknown Recommendation- The Housing Authority should implement a policy to ensure compliance with HUD regulations concerning the Administrative Plan for the Housing Assistance Program; the above discrepancies need to be addressed, and all tenant files should be reviewed for compliance. Additionally, all staff members should attend training to understand the compliance requirements of tenant files.