FAC Explorer

Audit 353301

FY End
2024-09-30
Total Expended
$1.88M
Findings
2
Programs
3
Organization: Iron County Housing Commission (MI)
Year: 2024 Accepted: 2025-04-10
Auditor: Anderson Tackman & CO Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554633 2024-002 Material Weakness Yes N
1131075 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.07M Yes 1
14.850 Public Housing Operating Fund $492,871 - 0
14.872 Public Housing Capital Fund $321,127 - 0

Contacts

Name Title Type
ZJ22T393P7E4 Victoria Webb Auditee
9068756060 Lynn Sadowski Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 200 CFR Part 200, Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Iron County Housing Commission has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Iron County Housing Commission and is presented on the accrual basis of accounting. 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 Iron County Housing Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of Iron County Housing Commission.

Finding Details

Finding 2024-002
During the review of tenant files, 11 out of 25 annual inspections that had failed were not reinspected within the appropriate timeframe. N. SPECIAL TESTS AND PROVISIONS ITEM 4. HOUSING QUALITY INSPECTIONS AND ITEM 5. HQS ENFORCEMENT: 24 CFR Section 982.158(d) requires a PHA to perform a quality inspection yearly and reinspect any failed inspections with 24 hours for life threatening items or 30 days for non-life threatening items. The Commission did not have effective internal controls over HQS inspections. Unknown. The Commission is not in compliance with the requirements as outlined in the special tests and provisions, housing quality inspections and HQS enforcement sections above. Lack of controls over grant requirements. The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Management is still in the process of implementing policies and procedures to ensure all inspections are performed in a timely manner and all re-inspections are performed within the required timeframe.
Finding 2024-002
During the review of tenant files, 11 out of 25 annual inspections that had failed were not reinspected within the appropriate timeframe. N. SPECIAL TESTS AND PROVISIONS ITEM 4. HOUSING QUALITY INSPECTIONS AND ITEM 5. HQS ENFORCEMENT: 24 CFR Section 982.158(d) requires a PHA to perform a quality inspection yearly and reinspect any failed inspections with 24 hours for life threatening items or 30 days for non-life threatening items. The Commission did not have effective internal controls over HQS inspections. Unknown. The Commission is not in compliance with the requirements as outlined in the special tests and provisions, housing quality inspections and HQS enforcement sections above. Lack of controls over grant requirements. The Commission should implement policies and procedures to ensure all federal compliances are followed pertaining to housing quality inspections and HQS enforcement. Management is still in the process of implementing policies and procedures to ensure all inspections are performed in a timely manner and all re-inspections are performed within the required timeframe.