FAC Explorer

Audit 335133

FY End
2024-03-31
Total Expended
$2.77M
Findings
2
Programs
2
Organization: Housing Authority of the City of Garfield (NJ)
Year: 2024 Accepted: 2024-12-30
Auditor: Polcari & Company CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517186 2024-001 Material Weakness Yes N
1093628 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.872 Public Housing Capital Fund $1.52M Yes 1
14.850 Public Housing Operating Fund $1.24M - 0

Contacts

Name Title Type
YAAEZ76RC8Q9 Maragret Fiore Auditee
9733400020 Michael Maurice Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments.
Title: NOTE 2 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. There were no sub-recipient activities during the audit period
Title: NOTE 3 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The authority has elected not to us ethe 10% deminimis cost rate
Title: NOTE 4 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The authority received no non-cash assistance
Title: NOTE 5 Accounting Policies: Basis of Presentation - The accompanying Schedule of Expenditure of Federal Awards is presented in accordance with Generall Accepted Accounting Principles and is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparations of the general purpose financial statments. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% de minimis cost rate. The Authority did not have any HUD issued mortgages or loans

Finding Details

Finding 2024-001
We selected 9 contracts for the Capital fund Program. One of the contracts selected, although required to adhere to the prevailing wage rates and benefits, accepted a bid for general carpentry services that contained a hourly rate less than prevailing wages for the locality the Authority is located in. The Authority did not follow the compliance requirements of 24CFR sections 905 and Department of Labor (DOL) (40 USC 3141,3144,3146,3147). Additionally, they could not provide the required HUD-11 form "Record of Employee Interview" and certified payroll report related to the work performed by the contractor.
Finding 2024-001
We selected 9 contracts for the Capital fund Program. One of the contracts selected, although required to adhere to the prevailing wage rates and benefits, accepted a bid for general carpentry services that contained a hourly rate less than prevailing wages for the locality the Authority is located in. The Authority did not follow the compliance requirements of 24CFR sections 905 and Department of Labor (DOL) (40 USC 3141,3144,3146,3147). Additionally, they could not provide the required HUD-11 form "Record of Employee Interview" and certified payroll report related to the work performed by the contractor.