FAC Explorer

Audit 343916

FY End
2024-09-30
Total Expended
$4.29M
Findings
2
Programs
6
Organization: Housing Authority of Malheur and Harney Counties (OR)
Year: 2024 Accepted: 2025-02-26
Auditor: Zwygart John & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524531 2024-001 Significant Deficiency - N
1100973 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.41M Yes 0
10.415 Rural Rental Housing Loans $235,043 - 0
14.850 Public Housing Operating Fund $228,919 Yes 1
14.U01 Emergency Housing Voucher - Covid $208,787 - 0
14.872 Public Housing Capital Fund $155,047 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $51,120 - 0

Contacts

Name Title Type
D9PMUFJTGD46 Margo Martin Auditee
5418899661 Jordan Zwygart Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where 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. De Minimis Rate Used: N Rate Explanation: The Housing Authority of Malheur and Harney Counties, Oregon has not elected to use the 10-percent de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Housing Authority of Malheur and Harney Counties, Oregon under programs of the Federal Governmental for the year ended September 30, 2023. The information in the 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 Housing Authority of Malheur and Harney Counties, it is not intended to and does not present the financial position or changes in Net Position of the Housing Authority of Malheur and Harney Counties.

Finding Details

Finding 2024-001
Criteria: Public Housing must be decent, safe, sanitary, and in good repair. Housing Authorities must maintain such housing in a manner that meets the physical condition standards set forth in 24 CFR section 5.703 and test housing to make sure that these standards are met. Conditions: The Housing Authority has not done any testing on the public housing units to make sure that the required standards are met since 2022. Cause: The Housing Authority has not done inspections since 2022, which has not allowed the Housing Authority to make sure that the requirements have been met. Effect: Since inspections have not been done since 2022, there could be housing units that do not meet the minimum requirements set forth in 24 CFR section 5.703. Questioned Costs: There are no questioned costs associated with this finding. Recommendations: The Housing Authority should put policies in place to make sure that all housing units are inspected on a regular basis to watch for any issues.
Finding 2024-001
Criteria: Public Housing must be decent, safe, sanitary, and in good repair. Housing Authorities must maintain such housing in a manner that meets the physical condition standards set forth in 24 CFR section 5.703 and test housing to make sure that these standards are met. Conditions: The Housing Authority has not done any testing on the public housing units to make sure that the required standards are met since 2022. Cause: The Housing Authority has not done inspections since 2022, which has not allowed the Housing Authority to make sure that the requirements have been met. Effect: Since inspections have not been done since 2022, there could be housing units that do not meet the minimum requirements set forth in 24 CFR section 5.703. Questioned Costs: There are no questioned costs associated with this finding. Recommendations: The Housing Authority should put policies in place to make sure that all housing units are inspected on a regular basis to watch for any issues.