FAC Explorer

Audit 335346

FY End
2024-03-31
Total Expended
$6.13M
Findings
6
Programs
4
Organization: Jackson Housing Commission (MI)
Year: 2024 Accepted: 2024-12-31
Auditor: Henderson & Pilleteri LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517345 2024-002 Material Weakness Yes B
517346 2024-003 Material Weakness Yes B
517347 2024-004 Material Weakness Yes B
1093787 2024-002 Material Weakness Yes B
1093788 2024-003 Material Weakness Yes B
1093789 2024-004 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.00M Yes 1
14.872 Public Housing Capital Fund $1.99M Yes 1
14.850 Public Housing Operating Fund $803,405 Yes 1
14.892 Choice Neighborhoods Planning Grants $335,129 - 0

Contacts

Name Title Type
E195AJ42W5J4 Arturo Puckerin, Mpa, Ejd Auditee
5177871188 Roy W. Henderson Jr. Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: see Form page De Minimis Rate Used: Y Rate Explanation: Auditee did use the de minimis cost rate The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Commission under programs of the federal government for the year ended March 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Commission.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: see Form page De Minimis Rate Used: Y Rate Explanation: Auditee did use the de minimis cost rate 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Commission has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
ALN 14.850 – Public & Indian Housing - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.
Finding 2024-003
ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Section 8 Housing Voucher Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.
Finding 2024-004
ALN 14.872 – Public Housing Capital Fund Program – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Capital Fund Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.
Finding 2024-002
ALN 14.850 – Public & Indian Housing - Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.
Finding 2024-003
ALN 14.871 – Housing Voucher Cluster – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Section 8 Housing Choice Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Section 8 Housing Voucher Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Eligibility, Reporting and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.
Finding 2024-004
ALN 14.872 – Public Housing Capital Fund Program – Lack of Data Available to Audit Federal Compliance Requirements Applicable to the Public Housing Capital Fund Program (Material Weakness, Potential Material Noncompliance) Criteria: Supporting documentation should be maintained for the Commission’s compliance with federal compliance requirements applicable to the Public Housing Capital Fund Program. Condition: We did not attain sufficient supporting data in order to audit the Commission’s compliance with the Allowable Activities, Allowable Costs, Cash Management, Procurement and Special Tests and Provisions compliance requirements applicable to the Public Housing Program. Cause: The cause has not been identified. Effect: Inability to provide an audit opinion on compliance with applicable requirements. Questioned Costs: Not Applicable. Recommendation: We recommend that the Commission address the issues and findings disclosed in the TFRA performed by the HUD Quality Assurance Team conducted in August 2023. Response: The PHA's management and staff continue to work to clear up prior year's compliance and supporting balance issues and expects to finalize these issues prior to March 31, 2025's submission of the unaudited financial data schedule.