FAC Explorer

Audit 337170

FY End
2024-06-30
Total Expended
$380.39M
Findings
2
Programs
6
Organization: The Housing Authority of the City of Atlanta, Georgia (GA)
Year: 2024 Accepted: 2025-01-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518735 2024-001 Significant Deficiency - E
1095177 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.881 Moving to Work Demonstration Program $361.05M Yes 1
14.889 Choice Neighborhoods Implementation Grants $2.45M - 0
14.871 Section 8 Housing Choice Vouchers $2.38M - 0
14.879 Mainstream Vouchers $1.24M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $587,220 - 0
14.896 Family Self-Sufficiency Program $393,590 - 0

Contacts

Name Title Type
FESLTV5NLMK6 Fenice Taylor Auditee
4048177383 Gaby Miller Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of The Housing Authority of the City of Atlanta, Georgia (the Authority), under programs of the federal government for the fiscal year ended June 30, 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 Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority. SIGNIFICANT ACCOUNTING POLICIES FOR FEDERAL AWARD EXPENDITURES The Schedule included herein represents the Federal grant awards of the Authority over which the Authority exercised direct operating control for the fiscal year ended June 30, 2024. Under the Amended and Restated Moving to Work Agreement (Restated Agreement), the Authority has combined funding from its Low-Income Operating Funds, Housing Choice Voucher Funds, and certain Capital Fund Program formula grants into a single fund known as the Moving to Work (MTW) Single Fund, which may be used for any MTW-eligible activity as provided in the Restated Agreement, MTW Business Plans and Annual Inspection Plans. A portion of the Housing Choice Voucher Funds are not combined in the MTW Single Fund under the Restated Agreement and are, therefore, reported separately under the Housing Voucher Cluster, as required by the OMB Compliance Supplement. In addition, Replacement Housing Factor grants are not included in the MTW Single Fund and are, therefore, reported separately under the Capital Fund Program, as required by the OMB Compliance Supplement. The accompanying Schedule is presented using the accrual basis of accounting and reflects expenditures incurred by the Authority during its fiscal year ended June 30, 2024. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 – HCV Eligibility Federal Agency: Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: GA006, 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Beneficiaries must be “low-income families,” as defined in Section 3(b)(2) of the 1937 Housing Act (42 USC 1437a(b)(2)) (Section 204(b) of Pub. L. No. 104-134 (42 USC 1437f (note))). Per the Authority's administrative plan, income support must fall under one of the acceptable verification methods and full-time student statuses must have third party verification or a documented review. Condition: During the testing of 40 Moving to Work Demonstration Program Housing Voucher Cluster tenant files, certain special provision compliance deficiencies were noted. Of the tenant files provided, there was 1 instance where the Authority was unable to provide third-party verification for full-time student status as well as reported and excluded income for the tenants and dependents. Questioned costs: N/A Context: Out of 40 files, 1 file did not contain required documentation as noted above. Cause: The Authority failed to provide adequate support to ensure compliance with HUD regulations as well as its administrative policy. Effect: The Authority does not have adequate procedures in place to ensure that the files maintain adequate support. Repeat Finding: No Recommendation: We recommend management to implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the tenant files. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
2024-001 – HCV Eligibility Federal Agency: Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: GA006, 2024 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Beneficiaries must be “low-income families,” as defined in Section 3(b)(2) of the 1937 Housing Act (42 USC 1437a(b)(2)) (Section 204(b) of Pub. L. No. 104-134 (42 USC 1437f (note))). Per the Authority's administrative plan, income support must fall under one of the acceptable verification methods and full-time student statuses must have third party verification or a documented review. Condition: During the testing of 40 Moving to Work Demonstration Program Housing Voucher Cluster tenant files, certain special provision compliance deficiencies were noted. Of the tenant files provided, there was 1 instance where the Authority was unable to provide third-party verification for full-time student status as well as reported and excluded income for the tenants and dependents. Questioned costs: N/A Context: Out of 40 files, 1 file did not contain required documentation as noted above. Cause: The Authority failed to provide adequate support to ensure compliance with HUD regulations as well as its administrative policy. Effect: The Authority does not have adequate procedures in place to ensure that the files maintain adequate support. Repeat Finding: No Recommendation: We recommend management to implement controls over in-house and external housing specialists to ensure all documents are obtained by tenants and maintained in the tenant files. Views of responsible officials: There is no disagreement with the audit finding.