FAC Explorer

Audit 332764

FY End
2024-03-31
Total Expended
$16.31M
Findings
2
Programs
9
Organization: Housing Authority of the City of Frederick (MD)
Year: 2024 Accepted: 2024-12-16
Auditor: Barbacane Thornton & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514431 2024-001 Significant Deficiency - N
1090873 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $11.73M Yes 0
14.850 Public and Indian Housing $1.67M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $836,807 Yes 0
14.241 Housing Opportunities for Persons with Aids $787,737 Yes 1
14.879 Mainstream Vouchers $543,348 Yes 0
14.872 Public Housing Capital Fund $457,034 - 0
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $142,746 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $79,037 - 0
14.896 Family Self-Sufficiency Program $62,922 - 0

Contacts

Name Title Type
JHF8GRHHNKY4 E. Kevin Lollar Auditee
3016628173 Steve Kutsuflakis, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: All expenditures included in the schedule of expenditures of federal awards are presented on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. For the year ended March 31, 2024, there were no indirect costs included in the schedule of expenditures of federal awards.

Finding Details

Finding 2024-001
Finding 2024-001 – Housing Quality Standards Information on the Federal Program: Assistance Listing Number 14.241 – Housing Opportunities for Persons with AIDS, United States Department of Housing and Urban Development Pass-Through Entity: The State of Maryland Department of Health and Mental Hygiene Compliance Requirements: Special Tests and Provisions Type of Finding: Significant Deficiency Criteria Program requirements state that all housing that involves tenant-based rental assistance must meet various housing quality standards listed in 24 CFR Section 574.310(b)(1)-(2). Condition For the year ended March 31, 2024, we reviewed a sample of tenant files and noted an inspection was not completed timely for one of the tenants sampled. Cause The Authority did not perform the required inspection for the tenant selection during the year ended March 31, 2024. Effect or Potential Effect The Authority is not in compliance with the Housing Quality Standards requirement of the award. Recommendation The Authority should develop procedures to ensure timely completion of the required inspections before assistance is provided to a tenant to ensure the tenant meets housing quality standards.
Finding 2024-001
Finding 2024-001 – Housing Quality Standards Information on the Federal Program: Assistance Listing Number 14.241 – Housing Opportunities for Persons with AIDS, United States Department of Housing and Urban Development Pass-Through Entity: The State of Maryland Department of Health and Mental Hygiene Compliance Requirements: Special Tests and Provisions Type of Finding: Significant Deficiency Criteria Program requirements state that all housing that involves tenant-based rental assistance must meet various housing quality standards listed in 24 CFR Section 574.310(b)(1)-(2). Condition For the year ended March 31, 2024, we reviewed a sample of tenant files and noted an inspection was not completed timely for one of the tenants sampled. Cause The Authority did not perform the required inspection for the tenant selection during the year ended March 31, 2024. Effect or Potential Effect The Authority is not in compliance with the Housing Quality Standards requirement of the award. Recommendation The Authority should develop procedures to ensure timely completion of the required inspections before assistance is provided to a tenant to ensure the tenant meets housing quality standards.