Audit 357000

FY End

2024-09-30

Total Expended

$1.06M

Findings

4

Programs

2

Organization: Unadilla Housing Authority (GA)

Year: 2024 Accepted: 2025-05-23

Auditor: Phillip C Jarrell LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
561414	2024-001	Material Weakness	-	H
561415	2024-002	Material Weakness	-	L
1137856	2024-001	Material Weakness	-	H
1137857	2024-002	Material Weakness	-	L

ALN	Program	Spent	Major	Findings
14.850	Public Housing Operating Fund	$604,124	-	0
14.872	Public Housing Capital Fund	$452,419	Yes	2

Contacts

Name	Title	Type
NGSPYMK1ZVJ7	Tony Lester	Auditee
4786273572	Phillip Jarrell	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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein 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 year. De Minimis Rate Used: N Rate Explanation: The Authority is not reimbursed for indirect costs under any of its federal Awards and does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance or any other indirect cost rate. The accompanying schedule of expenditure of federal awards (the “Schedule”) includes the federal grant activity of the Authority under programs of the federal government for the year ended September 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 assets, or cash flows of the Authority.

Finding Details

Finding 2024-001

Criteria: Federal Code of Regulations, CFR § 905.314 (l) requires the Authority to first drawdown Budget Line item 1406 Operations before amounts are obligated. Furthermore, per CFR § 905.306, the Authority is required to Obligate funds in ELOCCS when a binding agreement (executed by all parties) for work that will result in outlays of Capital Funds. Condition: During the year, the Authority made two Operations draws from CFP 2021 and CFP 2022 in the amounts of $1,639 and $51,572, respectively. The Operations draws were made after amounts were reported as obligated in ELOCCS. Furthermore, the Authority also made Budget Line Item 1480 – General Capital Activity draws from CFP grants 2023 during the fiscal year. The General Capital Activity Draws for CFP 2023 grant were not reported accurately as obligated based upon the underlying binding contracts. The contract for kitchen cabinets and bathroom upgrades under CFP 2023 was obligated before contract was signed. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.314 (l) and 905.306. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Operations Budget Line Item 1406 draws and reporting of Obligations and Expenditures in ELOCCS. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management was unaware of the proper CFP reporting requirements for its capital fund program.

Finding 2024-002

Noncompliance with Reporting (Public Housing Capital Fund ALN 14.872) Criteria: Federal Code of Regulations, CFR § 905.322 requires the Authority to submit an Actual Modernization Cost Certificate (AMCC HUD -53001) for each grant no later than 12 months after the expenditure deadline but no earlier than the obligation end date. Condition: During the year, the Authority had two grants that were 12 months or more past the expenditure end date, but the Authority had not submitted an AMCC. This included the Authority’s CFP grants 2017 and 2018. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.322. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Reporting. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management was unaware of the proper CFP reporting requirements for its capital fund program.

Finding 2024-001

Criteria: Federal Code of Regulations, CFR § 905.314 (l) requires the Authority to first drawdown Budget Line item 1406 Operations before amounts are obligated. Furthermore, per CFR § 905.306, the Authority is required to Obligate funds in ELOCCS when a binding agreement (executed by all parties) for work that will result in outlays of Capital Funds. Condition: During the year, the Authority made two Operations draws from CFP 2021 and CFP 2022 in the amounts of $1,639 and $51,572, respectively. The Operations draws were made after amounts were reported as obligated in ELOCCS. Furthermore, the Authority also made Budget Line Item 1480 – General Capital Activity draws from CFP grants 2023 during the fiscal year. The General Capital Activity Draws for CFP 2023 grant were not reported accurately as obligated based upon the underlying binding contracts. The contract for kitchen cabinets and bathroom upgrades under CFP 2023 was obligated before contract was signed. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.314 (l) and 905.306. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Operations Budget Line Item 1406 draws and reporting of Obligations and Expenditures in ELOCCS. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management was unaware of the proper CFP reporting requirements for its capital fund program.

Finding 2024-002

Noncompliance with Reporting (Public Housing Capital Fund ALN 14.872) Criteria: Federal Code of Regulations, CFR § 905.322 requires the Authority to submit an Actual Modernization Cost Certificate (AMCC HUD -53001) for each grant no later than 12 months after the expenditure deadline but no earlier than the obligation end date. Condition: During the year, the Authority had two grants that were 12 months or more past the expenditure end date, but the Authority had not submitted an AMCC. This included the Authority’s CFP grants 2017 and 2018. Questioned Costs: None. Effect: The Authority did not properly follow the requirements of CFR § 905.322. Cause: The Authority did not have an adequate understanding of the Capital Fund Program requirements as related to Reporting. Recommendation: The Authority’s staff should familiarize themselves with Capital Fund Program reporting requirements. Management Response: Management was unaware of the proper CFP reporting requirements for its capital fund program.