FAC Explorer

Audit 331937

FY End
2024-03-31
Total Expended
$27.49M
Findings
2
Programs
5
Organization: Housing Authority of Kansas City Kansas (RI)
Year: 2024 Accepted: 2024-12-11
Auditor: Marcum LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513880 2024-001 Significant Deficiency - N
1090322 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $12.25M - 0
14.850 Public Housing Operating Fund $12.11M Yes 1
14.872 Public Housing Capital Fund $2.96M - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $106,960 - 0
14.896 Family Self-Sufficiency Program $75,768 - 0

Contacts

Name Title Type
PKHWV6MG7JP4 Andrea Tapia Auditee
9132813300 Michael Guyder Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of Kansas City Kansas Housing Authority, under programs of the federal government for the year ended March 31, 2024. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Kansas City Kansas Housing Authority, it is not intended to and does not present the financial position, changes in net position or cash flows of Kansas City Kansas Housing Authority. NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: The Kansas City Kansas Housing Authority has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 – SPECIAL TESTS AND PROVISIONS: PUBLIC HOUSING WAITING LIST Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.850 – Public and Indian Housing Program CRITERIA The PHA must establish and adopt written policies for admission of tenants. The PHA tenant selection policies must include requirements for applications and waiting lists, description of the policies for selection of applicants from the waiting lists, and policies for verification and documentation of information relevant to acceptance or rejections of an applicant (24 CFR sections 960.202 through 960.206). CONDITION The Authority was not able to provide documentation of the tenant selection from the waiting list in 5 of the 25 files selected for testing. CAUSE There was an issue with the Authority’s software causing the failure of the documentation to be retained for the waiting list selections. EFFECT We could not determine if tenants were appropriately selected from the waiting list. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 232. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend the Authority ensure their software is retaining required tenant file documentation. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.
Finding 2024-001
2024-001 – SPECIAL TESTS AND PROVISIONS: PUBLIC HOUSING WAITING LIST Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.850 – Public and Indian Housing Program CRITERIA The PHA must establish and adopt written policies for admission of tenants. The PHA tenant selection policies must include requirements for applications and waiting lists, description of the policies for selection of applicants from the waiting lists, and policies for verification and documentation of information relevant to acceptance or rejections of an applicant (24 CFR sections 960.202 through 960.206). CONDITION The Authority was not able to provide documentation of the tenant selection from the waiting list in 5 of the 25 files selected for testing. CAUSE There was an issue with the Authority’s software causing the failure of the documentation to be retained for the waiting list selections. EFFECT We could not determine if tenants were appropriately selected from the waiting list. QUESTIONED COSTS None identified. CONTEXT We selected a sample of 25 from a population of 232. This was not a statistically valid sample. REPEAT FINDING Not a repeat finding. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend the Authority ensure their software is retaining required tenant file documentation. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.