FAC Explorer

Audit 334427

FY End
2024-03-31
Total Expended
$36.87M
Findings
8
Programs
10
Organization: Housing Authority of the City of Fort Myers (FL)
Year: 2024 Accepted: 2024-12-21
Auditor: Berman Hopkins Wright & Laham CPAS and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
516517 2024-001 Material Weakness Yes E
516518 2024-002 Material Weakness Yes E
516519 2024-001 Material Weakness Yes E
516520 2024-001 Material Weakness Yes E
1092959 2024-001 Material Weakness Yes E
1092960 2024-002 Material Weakness Yes E
1092961 2024-001 Material Weakness Yes E
1092962 2024-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $4.76M Yes 1
14.872 Public Housing Capital Fund $2.93M - 0
14.889 Choice Neighborhoods Implementation Grants $1.84M - 0
14.879 Mainstream Vouchers $1.75M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $915,065 Yes 0
14.871 Section 8 Housing Choice Vouchers $833,896 Yes 1
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $383,834 - 0
14.895 Jobs-Plus Pilot Initiative $353,348 - 0
14.896 Family Self-Sufficiency Program $196,495 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $75,654 - 0

Contacts

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

Notes to SEFA

Title: Note C- Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards and local assistance 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, AL 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: The Authority did not elect to use the 10-percent de minimis indirect cost rate. During the year ended March 31, 2024, the Authority had no sub-recipients.
Title: Note D- Noncash Assistance and Other Accounting Policies: The accompanying schedule of expenditures of federal awards and local assistance 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, AL 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: The Authority did not elect to use the 10-percent 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, 2024.

Finding Details

Finding 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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 2024-002
Eligibility Section 8 Housing Choice Vouchers Program - AL No. 14.871 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 2,256 tenants, a total of 39 tenant files were selected for testing and the following deficiencies were noted:  Five files had an annual recertification completed over 12 months after the previous recertification,  Six files did not have a valid 9886 release of information from within 15 months of the annual recertification,  Eight files had the incorrect payment standard used,  One file contained an income calculation error,  One file had missing income support,  One file was missing photo identification for one adult tenant,  One file had 214 forms missing for 3 tenants, and  One file had a missing rent reasonableness form. 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 43 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 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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 2024-002
Eligibility Section 8 Housing Choice Vouchers Program - AL No. 14.871 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 2,256 tenants, a total of 39 tenant files were selected for testing and the following deficiencies were noted:  Five files had an annual recertification completed over 12 months after the previous recertification,  Six files did not have a valid 9886 release of information from within 15 months of the annual recertification,  Eight files had the incorrect payment standard used,  One file contained an income calculation error,  One file had missing income support,  One file was missing photo identification for one adult tenant,  One file had 214 forms missing for 3 tenants, and  One file had a missing rent reasonableness form. 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 43 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 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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 2024-001
Eligibility Public and Indian Housing Program - AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 621 tenants, a total of 44 tenant files were selected for testing and the following deficiencies were noted:  Eleven files had an annual recertification completed over 12 months after the previous recertification,  Twenty files were missing inspections,  One file was missing a photo identification for one adult tenant,  Three files were missing the flat rent option sheet,  Two files did not have 9886 release of information from within 15 months of the annual recertification, and  Two files were missing all supporting documents. 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 haphazardly selected 44 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.