FAC Explorer

Audit 348432

FY End
2024-06-30
Total Expended
$16.26M
Findings
2
Programs
4
Organization: Housing Authority of the City of Fort Pierce (FL)
Year: 2024 Accepted: 2025-03-26
Auditor: Malcolm Johnson Company P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537238 2024-001 Significant Deficiency Yes I
1113680 2024-001 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
14.850 Public and Indian Housing $4.46M Yes 0
14.872 Public Housing Capital Fund $2.34M Yes 1
14.871 Section 8 Housing Choice Vouchers $356,608 - 0
14.877 Public Housing Family Self-Sufficiency Under Resident Opportunity and Supportive Services $67,122 - 0

Contacts

Name Title Type
W4VJKMUZRAH8 Rosetta Washington Auditee
7724617281 Malcolm P. Johnson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: A.Basis of Accounting This schedule is prepared on the accrual basis of accounting. B.Basis of Presentation The accompanying Schedule of Federal Awards (the Schedule) includes the federal grant activity of the Authority under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance, Title 2 CFR, Part 200, "Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards". 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. De Minimis Rate Used: N Rate Explanation: C. Other Matters - Indirect Costs The Authority has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 Condition: Deficiencies Were Noted in the Examination of Procurement During the review of the five (5) contracts awarded in FY 2024, the following deficiencies were noted in procurement: The VN Carpentry Contract lacked compliance with procurement policy, including cost analysis and individual quotes for all work performed under small purchases. Assistance Listing #: 14.872 Questioned Costs: None Cause: The Authority did not perform the required Capital Fund Program requirements and lacked staff to ensure that they were in complete compliance with HUD regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend the Authority review staffing requirements for procurement compliance needs. Additionally, we recommend that the Authority review all HUD requirements and policies to ensure complete compliance for all procurement.
Finding 2024-001
2024-001 Condition: Deficiencies Were Noted in the Examination of Procurement During the review of the five (5) contracts awarded in FY 2024, the following deficiencies were noted in procurement: The VN Carpentry Contract lacked compliance with procurement policy, including cost analysis and individual quotes for all work performed under small purchases. Assistance Listing #: 14.872 Questioned Costs: None Cause: The Authority did not perform the required Capital Fund Program requirements and lacked staff to ensure that they were in complete compliance with HUD regulations or their own policies. Effect: The Authority has not been in complete compliance with HUD requirements. Criteria: The Authority is required by regulation and their own administrative policies to perform certain procedures to ensure that the program is administered in accordance with HUD regulations. Recommendation: We recommend the Authority review staffing requirements for procurement compliance needs. Additionally, we recommend that the Authority review all HUD requirements and policies to ensure complete compliance for all procurement.