FAC Explorer

Audit 333040

FY End
2024-03-31
Total Expended
$1.96M
Findings
4
Programs
2
Organization: Housing Authority of Winchester (KY)
Year: 2024 Accepted: 2024-12-17
Auditor: Sk Lee CPAS Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514651 2024-005 Material Weakness - E
514652 2024-006 Material Weakness - N
1091093 2024-005 Material Weakness - E
1091094 2024-006 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $1.39M Yes 2
14.872 Public Housing Capital Fund $572,513 - 0

Contacts

Name Title Type
ZVFNNHBJYN23 Cheri James Auditee
8594986868 Sammy K. Lee Auditor
No contacts on file

Notes to SEFA

Title: None Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB A-87, Cost Principles for State, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Authority has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate None

Finding Details

Finding 2024-005
2024-005 Not Performing Flat Rent or InspectionsCondition: The Housing Authority did not perform flat rent or move-in and annual inspections. Criteria: U.S. Department of Housing and Urban Development (HUD) requires performance of flat rent and move-in and annual inspections Cause: Management switched vendors that would perform duties for the Authority. Effect: Management did not have any documentation indicating performance of flat rent. Inspection sheets stated, “took as is.” Recommendation: Management should perform flat rent and move in and annual inspections and document those procedures. Views of Responsible Officials: Management concurs with the finding and their response to finding 2024-005 is presented in the accompanying Corrective Action Plan.
Finding 2024-006
2024-006 Environmental Testing Not Performed and Lead Based Testing. Condition: The Authority did not perform environmental or lead based testing. Criteria: The Authority shall perform environmental testing and lead based testing. (24 CFR Part 58, 24 CFR Part 50, 24 CFR 58.36 or 24 CFP Part 50 Subpart E) Cause: Unknown. Effect: The Authority is in non-compliance with environmental testing and lead based testing. Recommendation: Management should ensure environmental testing and lead based testing is performed timely. Views of Responsible Officials: Management concurs with the finding and their response to finding 2024-006 is presented in the accompanying Corrective Action Plan.
Finding 2024-005
2024-005 Not Performing Flat Rent or InspectionsCondition: The Housing Authority did not perform flat rent or move-in and annual inspections. Criteria: U.S. Department of Housing and Urban Development (HUD) requires performance of flat rent and move-in and annual inspections Cause: Management switched vendors that would perform duties for the Authority. Effect: Management did not have any documentation indicating performance of flat rent. Inspection sheets stated, “took as is.” Recommendation: Management should perform flat rent and move in and annual inspections and document those procedures. Views of Responsible Officials: Management concurs with the finding and their response to finding 2024-005 is presented in the accompanying Corrective Action Plan.
Finding 2024-006
2024-006 Environmental Testing Not Performed and Lead Based Testing. Condition: The Authority did not perform environmental or lead based testing. Criteria: The Authority shall perform environmental testing and lead based testing. (24 CFR Part 58, 24 CFR Part 50, 24 CFR 58.36 or 24 CFP Part 50 Subpart E) Cause: Unknown. Effect: The Authority is in non-compliance with environmental testing and lead based testing. Recommendation: Management should ensure environmental testing and lead based testing is performed timely. Views of Responsible Officials: Management concurs with the finding and their response to finding 2024-006 is presented in the accompanying Corrective Action Plan.