FAC Explorer

Audit 358478

FY End
2024-06-30
Total Expended
$100.59M
Findings
12
Programs
9
Organization: Housing Authority of the Birmingham District (AL)
Year: 2024 Accepted: 2025-06-10
Auditor: Rubino & Company Chartered

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564319 2024-002 Significant Deficiency Yes L
564320 2024-003 Significant Deficiency - N
564321 2024-002 Significant Deficiency Yes L
564322 2024-003 Significant Deficiency - N
564323 2024-002 Significant Deficiency Yes L
564324 2024-003 Significant Deficiency - N
1140761 2024-002 Significant Deficiency Yes L
1140762 2024-003 Significant Deficiency - N
1140763 2024-002 Significant Deficiency Yes L
1140764 2024-003 Significant Deficiency - N
1140765 2024-002 Significant Deficiency Yes L
1140766 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $28.99M - 0
14.872 Public Housing Capital Fund $14.23M - 0
14.879 Mainstream Vouchers $938,474 Yes 2
14.871 Section 8 Housing Choice Vouchers $927,326 Yes 2
14.889 Choice Neighborhoods Implementation Grants $355,232 - 0
17.274 Youthbuild $303,079 - 0
14.877 Public Housing Family Self-Sufficiency Under Resident Opportunity and Supportive Services $281,724 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $168,719 - 0
32.011 Affordable Connectivity Outreach Grant Program $51,684 - 0

Contacts

Name Title Type
K3S3C1WXVFA7 Melanie Baker Auditee
2058641492 Allan Kitchen Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1. BASIS OF PRESENTATION Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT 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 the Uniform Guidance, 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 years. De Minimis Rate Used: N Rate Explanation: NOTE 4. INDIRECT COST RATE The Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Housing Authority of the Birmingham District (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 position, or cash flows of the Authority.
Title: NOTE 3. SUBRECIPIENTS Accounting Policies: NOTE 2. SUMMARY OF SIGNIFICANT 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 the Uniform Guidance, 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 years. De Minimis Rate Used: N Rate Explanation: NOTE 4. INDIRECT COST RATE The Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Authority did not pass through any federal awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-002
Finding 2024-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2024-003
Finding 2024-003: Missing Unit Inspections (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Special Tests and Provisions Criteria: Per 24 CFR, the Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards and the Authority must conduct quality control re-inspections.. Per the Authority’s internal policies and procedures, an annual inspection is required for each unit. Condition: The Authority did not inspect each unit at least once during a 24-month period. Context: Out of the 40 units selected for testing, 6 of them did not have a timely inspection performed during the 24-month period. Effect: The Authority did not comply with its internal requirements to comply with 24 CFR. Cause: The Authority did not have the proper controls in place to ensure the bi-annual inspections were performed. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the bi-annual inspections are performed and on time. Views of Responsible Officials: The Authority agrees with the finding.