FAC Explorer

Audit 329434

FY End
2024-03-31
Total Expended
$11.62M
Findings
2
Programs
6
Organization: Decatur Housing Authority (IL)
Year: 2024 Accepted: 2024-11-22
Auditor: Hawkins Ash CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509762 2024-001 Significant Deficiency - N
1086204 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $7.00M - 0
14.850 Public and Indian Housing $2.97M Yes 0
14.872 Public Housing Capital Fund $1.55M Yes 1
14.870 Resident Opportunity and Supportive Services - Service Coordinators $43,264 - 0
14.238 Shelter Plus Care $33,326 - 0
14.267 Continuum of Care Program $20,961 - 0

Contacts

Name Title Type
LTGSZNLK5HV8 Shara Lebeau Auditee
2174237745 Joe Haas Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - Basis of Presentation Accounting Policies: 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 Decatur Housing Authority has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Decatur Housing Authority and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the financial statements.
Title: NOTE 3 - Disclosure of Other Forms of Assistance Accounting Policies: 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 Decatur Housing Authority has elected not to use the 10 percent de mininus indirect cost rate allowed under the Uniform Guidance. The Decatur Housing Authority received no federal awards of non-monetary assistance that are required to be disclosed for the fiscal year ended March 31, 2024. The Decatur Housing Authority had no loans or loan guarantees required to be disclosed for the fiscal year ended March 31, 2024.

Finding Details

Finding 2024-001
Finding 2024-001 – Capital Funds Draws for Operations Program: Public Housing Capital Fund Requirement: Capital Funds drawn for operations (BLI 1406) are not considered obligated until the Housing Authority has budgeted and drawn down the funds. Condition: In 2023 the Housing Authority was obligating the amount budgeted for operations (BLI 1406) when the budget was adopted but before the voucher request date. Questioned Costs: N/A Cause: The full capital fund grant was obligated before the obligation date but the actual voucher draws were not made until a later date. Effect: The LOCCS obligated date is not the same as the voucher request date which is required per 24 CFR section 905.314(1). Prior Year Finding: N/A Information: Sampling was not applicable to this finding and systematic problem. Recommendation: We recommend that the Housing Authority obligate the capital funds drawn for operations the same day they submit the voucher request in LOCCS. Management’s Response: The Housing Authority has already implemented controls beginning in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.
Finding 2024-001
Finding 2024-001 – Capital Funds Draws for Operations Program: Public Housing Capital Fund Requirement: Capital Funds drawn for operations (BLI 1406) are not considered obligated until the Housing Authority has budgeted and drawn down the funds. Condition: In 2023 the Housing Authority was obligating the amount budgeted for operations (BLI 1406) when the budget was adopted but before the voucher request date. Questioned Costs: N/A Cause: The full capital fund grant was obligated before the obligation date but the actual voucher draws were not made until a later date. Effect: The LOCCS obligated date is not the same as the voucher request date which is required per 24 CFR section 905.314(1). Prior Year Finding: N/A Information: Sampling was not applicable to this finding and systematic problem. Recommendation: We recommend that the Housing Authority obligate the capital funds drawn for operations the same day they submit the voucher request in LOCCS. Management’s Response: The Housing Authority has already implemented controls beginning in January 2024 that operation draws (BLI 1406) are obligated & expensed the same day the voucher is submitted to LOCCS.