FAC Explorer

Audit 328153

FY End
2023-12-31
Total Expended
$2.20M
Findings
8
Programs
5
Organization: Eau Claire County Housing Authority (WI)
Year: 2023 Accepted: 2024-11-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505454 2023-001 Significant Deficiency - N
505455 2023-001 Significant Deficiency - N
505456 2023-002 Significant Deficiency - E
505457 2023-002 Significant Deficiency - E
1081896 2023-001 Significant Deficiency - N
1081897 2023-001 Significant Deficiency - N
1081898 2023-002 Significant Deficiency - E
1081899 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.58M Yes 2
14.879 Mainstream Vouchers $487,077 Yes 2
14.850 Public and Indian Housing $97,638 - 0
14.896 Family Self-Sufficiency Program $28,489 - 0
14.872 Public Housing Capital Fund $4,116 - 0

Contacts

Name Title Type
LXMJXTD3QMQ8 Georgia Crownhart Auditee
7158396230 Mary Reedy Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures or federal awards is presented using the accrual basis of accounting, which is described in Note 1 of the Authority’s financial statements. 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 not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Eau Claire County Housing Authority (Authority) under programs of the federal government for the year ended December 31, 2023. All federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other government agencies is included on the schedule. The Authority did not pass any federal award money to subrecipients during the fiscal year. 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.
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures or federal awards is presented using the accrual basis of accounting, which is described in Note 1 of the Authority’s financial statements. 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 not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures or federal awards is presented using the accrual basis of accounting, which is described in Note 1 of the Authority’s financial statements. 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.
Title: NOTE 3 INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures or federal awards is presented using the accrual basis of accounting, which is described in Note 1 of the Authority’s financial statements. 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 not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The Authority has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
2023 – 001 Rent Reasonableness Calculations Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the entity to determine reasonable rent for new tenants and tenants whose rent increased. Condition: During our testing, we noted that the Authority did not have internal controls over rent reasonableness calculations to verify they were completed and maintained in the files for new tenants and tenants whose rent increased from the prior year. Questioned costs: None Context: During our testing we noted that the Authority did not have documentation for rent reasonableness calculations for one new and one current tenant completed and maintained in the file. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent reasonableness calculations are completed and maintained in the files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023 – 001 Rent Reasonableness Calculations Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the entity to determine reasonable rent for new tenants and tenants whose rent increased. Condition: During our testing, we noted that the Authority did not have internal controls over rent reasonableness calculations to verify they were completed and maintained in the files for new tenants and tenants whose rent increased from the prior year. Questioned costs: None Context: During our testing we noted that the Authority did not have documentation for rent reasonableness calculations for one new and one current tenant completed and maintained in the file. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent reasonableness calculations are completed and maintained in the files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 Tenant File Errors Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the Authority to obtain and keep documentation of how the Authority determines tenants who are eligible, rent is properly calculated, and required income verifications are obtained. Condition: During our testing we noted that the Authority did not have internal controls over tenant files. One file had an error in rent calculation and one tenant file did not have supporting documentation for income. Questioned costs: None Context: During our testing we noted that the Authority did not have internal controls over tenant files. One file had error in rent calculation and one tenant file did not have supporting documentation for income. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent calculations are correctly performed and documented and all required income verifications are maintained in tenant files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 Tenant File Errors Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the Authority to obtain and keep documentation of how the Authority determines tenants who are eligible, rent is properly calculated, and required income verifications are obtained. Condition: During our testing we noted that the Authority did not have internal controls over tenant files. One file had an error in rent calculation and one tenant file did not have supporting documentation for income. Questioned costs: None Context: During our testing we noted that the Authority did not have internal controls over tenant files. One file had error in rent calculation and one tenant file did not have supporting documentation for income. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent calculations are correctly performed and documented and all required income verifications are maintained in tenant files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023 – 001 Rent Reasonableness Calculations Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the entity to determine reasonable rent for new tenants and tenants whose rent increased. Condition: During our testing, we noted that the Authority did not have internal controls over rent reasonableness calculations to verify they were completed and maintained in the files for new tenants and tenants whose rent increased from the prior year. Questioned costs: None Context: During our testing we noted that the Authority did not have documentation for rent reasonableness calculations for one new and one current tenant completed and maintained in the file. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent reasonableness calculations are completed and maintained in the files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
2023 – 001 Rent Reasonableness Calculations Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the entity to determine reasonable rent for new tenants and tenants whose rent increased. Condition: During our testing, we noted that the Authority did not have internal controls over rent reasonableness calculations to verify they were completed and maintained in the files for new tenants and tenants whose rent increased from the prior year. Questioned costs: None Context: During our testing we noted that the Authority did not have documentation for rent reasonableness calculations for one new and one current tenant completed and maintained in the file. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent reasonableness calculations are completed and maintained in the files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 Tenant File Errors Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the Authority to obtain and keep documentation of how the Authority determines tenants who are eligible, rent is properly calculated, and required income verifications are obtained. Condition: During our testing we noted that the Authority did not have internal controls over tenant files. One file had an error in rent calculation and one tenant file did not have supporting documentation for income. Questioned costs: None Context: During our testing we noted that the Authority did not have internal controls over tenant files. One file had error in rent calculation and one tenant file did not have supporting documentation for income. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent calculations are correctly performed and documented and all required income verifications are maintained in tenant files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
2023 – 002 Tenant File Errors Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 & 14.879 Federal Award Identification Number and Year: W193 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the Authority to obtain and keep documentation of how the Authority determines tenants who are eligible, rent is properly calculated, and required income verifications are obtained. Condition: During our testing we noted that the Authority did not have internal controls over tenant files. One file had an error in rent calculation and one tenant file did not have supporting documentation for income. Questioned costs: None Context: During our testing we noted that the Authority did not have internal controls over tenant files. One file had error in rent calculation and one tenant file did not have supporting documentation for income. Cause: Management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to ensure that rent calculations are correctly performed and documented and all required income verifications are maintained in tenant files. Views of responsible officials: There is no disagreement with the audit finding.