FAC Explorer

Audit 350875

FY End
2024-06-30
Total Expended
$72.30M
Findings
2
Programs
6
Organization: Housing Authority of the City of Reno (NV)
Year: 2024 Accepted: 2025-03-31
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
544074 2024-001 Significant Deficiency - E
1120516 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.881 Moving to Work Demonstration Program $33.45M Yes 0
14.195 Project-Based Rental Assistance (pbra) $28.27M - 0
14.871 Section 8 Housing Choice Vouchers $1.38M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $950,000 Yes 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $131,222 - 0
32.008 Affordable Connectivity Program $10,097 - 0

Contacts

Name Title Type
G2TMWP71UC28 Heidi McKendree Auditee
7753293630 Justin Measley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Housing Authority of the City of Reno (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 2 CFR 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 assets, or cash flows of the Authority. 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 for all awards. Under these principles, 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 Authority has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: NV001VO - 2024 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Eligibility 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))). Condition: The Authority was unable to provide adequate income supporting documentation. Questioned costs: Unable to determine. Context: Exceptions were noted in 5 out of 40 files tested for eligibility requirements. For 2 of the 40 files tested for public housing eligibility, the tenants change in income was not updated in the HUD-50058. For 3 of 40 files tested for public housing eligibility, a portion of the tenant’s income was not supported by 3rd party documentation. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent may have been miscalculated due to using stale/inaccurate information in the rent calculation. Repeat Finding: No. Recommendation: We recommend that Reno Housing Authority reviews the controls in place to ensure that income entered into the HUD-50058 is accurate and supported through 3rd party verification.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: NV001VO - 2024 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Eligibility 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))). Condition: The Authority was unable to provide adequate income supporting documentation. Questioned costs: Unable to determine. Context: Exceptions were noted in 5 out of 40 files tested for eligibility requirements. For 2 of the 40 files tested for public housing eligibility, the tenants change in income was not updated in the HUD-50058. For 3 of 40 files tested for public housing eligibility, a portion of the tenant’s income was not supported by 3rd party documentation. Cause: The Authority did not sufficiently monitor controls to ensure compliance with eligibility requirements. Effect: The Authority is not in compliance with federal regulations regarding eligibility. Tenant rent may have been miscalculated due to using stale/inaccurate information in the rent calculation. Repeat Finding: No. Recommendation: We recommend that Reno Housing Authority reviews the controls in place to ensure that income entered into the HUD-50058 is accurate and supported through 3rd party verification.