FAC Explorer

Audit 334417

FY End
2023-03-31
Total Expended
$36.01M
Findings
8
Programs
10
Organization: Housing Authority of the City of Fort Myers (FL)
Year: 2023 Accepted: 2024-12-20
Auditor: Berman Hopkins CPAS and Associates LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516504 2023-002 Significant Deficiency Yes E
516505 2023-001 - - E
516506 2023-001 - - E
516507 2023-001 - - E
1092946 2023-002 Significant Deficiency Yes E
1092947 2023-001 - - E
1092948 2023-001 - - E
1092949 2023-001 - - E

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $4.72M Yes 1
14.872 Public Housing Capital Fund $2.59M - 0
14.889 Choice Neighborhoods Implementation Grants $1.79M Yes 0
14.879 Mainstream Vouchers $1.66M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.38M Yes 0
14.871 Section 8 Housing Choice Vouchers $522,077 Yes 1
14.895 Jobs-Plus Pilot Initiative $252,785 - 0
14.896 Family Self-Sufficiency Program $184,257 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,843 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $59,476 - 0

Contacts

Name Title Type
K3THGG24Z673 Sieglinde Chambliss Auditee
2393443224 Laura Pray Auditor
No contacts on file

Notes to SEFA

Title: Note C - Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of the Housing Authority of the City of Fort Myers, Florida 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 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 preparation of, the basic financial statements.In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Housing Choice Voucher Program, CFDA No. 14.871, to be considered an expenditure for the purposes of this schedule. Therefore, the amount in this schedule is the total amount received directly from HUD. De Minimis Rate Used: N Rate Explanation: Did not elect the 10 percetn de minimis indirect cost rate During the year ended March 31, 2023, the Authority had no sub-recipients.
Title: Note D - Noncash Assistance and Other Accounting Policies: The accompanying schedule of expenditures of federal awards includes federal grant activity of the Housing Authority of the City of Fort Myers, Florida 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 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 preparation of, the basic financial statements.In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Housing Choice Voucher Program, CFDA No. 14.871, to be considered an expenditure for the purposes of this schedule. Therefore, the amount in this schedule is the total amount received directly from HUD. De Minimis Rate Used: N Rate Explanation: Did not elect the 10 percetn de minimis indirect cost rate The Authority did not receive any noncash assistance, federal loans, or federally funded insurance during the year ended March 31, 2023.

Finding Details

Finding 2023-002
Public and Indian Housing Program - AL No. 14.850 Significant Deficiency in Internal Control Other Matter to Reported Under the Uniform Guidance Repeated from 2022 audit (see prior year Finding No. 2022-001) Condition: Out of an approximate population of 550 tenants, 41 tenant files were tested and the following deficiencies were noted: Five files had an annual recertification completed over 12 months after the previous recertification Two files were missing signed 214 declaration forms One file was missing a birth certificate or photo identification Six files were missing the flat rent option sheet Five files were missing signed 9886 forms Four files had rent per form 50058 that did not equal the rent rolls One file had an income calculation error Eight files were missing the internal quality control checklists Criteria: The Authority’s ACOP and 24 CFR 960.259 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor randomly selected 41 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedure are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority continued to experience staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-002
Public and Indian Housing Program - AL No. 14.850 Significant Deficiency in Internal Control Other Matter to Reported Under the Uniform Guidance Repeated from 2022 audit (see prior year Finding No. 2022-001) Condition: Out of an approximate population of 550 tenants, 41 tenant files were tested and the following deficiencies were noted: Five files had an annual recertification completed over 12 months after the previous recertification Two files were missing signed 214 declaration forms One file was missing a birth certificate or photo identification Six files were missing the flat rent option sheet Five files were missing signed 9886 forms Four files had rent per form 50058 that did not equal the rent rolls One file had an income calculation error Eight files were missing the internal quality control checklists Criteria: The Authority’s ACOP and 24 CFR 960.259 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor randomly selected 41 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedure are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority continued to experience staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-001
Section 8 Housing Choice Vouchers Program - AL No. 14.871 Other Matter to Reported Under the Uniform Guidance Condition: Out of an approximate population of 2,214 tenants, 42 tenant files were tested and the following deficiencies were noted: One file had an annual recertification completed over 12 months after the previous recertification, this has been corrected by the Authority after the fiscal year-end One file had the incorrect payment standard used which resulted in an error in the HAP calculation, this has been corrected by the Authority One file contained an income calculation error which resulted in an error in the HAP calculation, this has been corrected by the Authority One tenant file could not be located Criteria: The Authority’s administrative plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding complete and accurate tenant files. Context: The auditor haphazardly selected 42 tenant files out of the population, which is considered to be a statistically valid sample. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing turnover and did not have the available staff to fully implement the established internal controls to ensure proper compliance with regards to timely recertifications and collection of required HUD documentation to complete the tenant files. Additionally, the implementation of online certifications and transitioning to paperless recordkeeping contributed to inconsistent electronic files being maintained. Effect: The Authority is not in full compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: None. Auditor Recommendations: The Authority should continue to train staff on the established procedures and controls in place to ensure full compliance in regard to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.